The problem of ensuring the availability and quality of higher education has always been a central task in the formation and implementation of state policy in the field of higher education. However, in the conditions of the formation of an innovative economy, the formulation and solution of this problem acquire special significance. Formation of conditions for the most complete satisfaction of the needs of the population in high-quality higher education, and the economy - in competent specialists is becoming the main task of education authorities. Today, due to the increased importance of the human factor in innovation processes, a higher level of competence is required from specialists with higher education, and a higher quality of their training is required from universities. In modern conditions, the higher education system should become the central link in the personnel infrastructure, adequate to modern technologies used in the main sectors of the real sectors of the economy and the service sector.
A distinctive feature of modern world economic development is the formation of an information society in developed countries, the basis of which is the service sector, where the most important component is educational services. Education is the leading factor in economic growth and ensuring the economic balance of the economic system. The Institute of Education is a multi-level structure, the main function of which is to accumulate and transfer theoretical knowledge, practical skills and experience, social values to new generations. In addition, the education system has many other important functions.
In a market economy, the problem of quality is an important factor in improving the standard of living, economic, social and environmental security. Quality, according to some authors, is a complex concept that characterizes the effectiveness of all aspects of activity.
The question of the definition of the term "quality" is given a lot of space both in our and in foreign literature.
In the dictionary of the Russian language S.I. Ozhegova, N.Yu. Shvedova gives the following meanings of the concept of quality:
1. The presence of essential features, properties, features that distinguish one object or phenomenon from others.
2. This or that property, dignity, degree of suitability of someone, something.
In the work of Professor Basovsky L.E. one can find the following statement: “I would like to note that the quality as a property, the degree of suitability of something is used in the Russian language relatively recently. This allows us to conclude that it is expedient to use a historical approach to identifying the essence of the category "quality".
In accordance with the international standard (ISO), quality is a set of properties and characteristics of a product or service that affect their ability to satisfy stated or implied needs. In the above definitions, quality is associated with the properties, features, characteristics of goods and services. They are considered in terms of the ability to meet needs.
The problems of the quality of higher education have now acquired particular relevance, since the present and future of the country depends on the training of highly qualified specialists. The quality of higher education is closely related to the demands of the market for the level of knowledge of specialists; it must meet the requirements of today and reflect the degree of mastery of professional activity achieved in training.
Higher education is valued as a source of knowledge and competencies, as an increase in the income of the holder of human capital, and as a means of signaling the abilities of the holder of a diploma. At the same time, the endowment of human capital presupposes the formation of a culture. The economic assessment of the quality of education makes it possible to study many phenomena and processes of a market economy from a unified standpoint.
Education as a good has the properties of both an individual and a public good. Educational services allow the consumer to receive higher incomes in the future and realize the possibility of high profitability of their human capital.
Assessing the quality of education as a private good, as a means of forming individual human capital based on G. Becker's economic approach, is a difficult but achievable task. The difficulty lies in the impossibility of using this approach for the economic assessment of the benefits of society from the education of an individual.
Thus, the use of an economic assessment of the quality of education can be considered a continuation of the approach of the economist S. Strumilin, who at the beginning of the 20th century received an economic assessment of the level of education. Economic criteria for assessing the quality of education are used by many higher education institutions. For example, the use of an indicator of the impact of the average salary of graduates in the first year of work.
To date, the problem of economic security is one of the most pressing. This is the basis not only for the revival of our country, but also for its existence as a whole. A huge drawback that prevents Russia from occupying the first positions on the world stage is the lag behind the leaders in international relations. In order to bridge this gap, a precise strategy needs to be devised.
One of the main aspects of improving economic security can be called the level of education. The fact is that no matter how huge investments in the technological base are, without proper investment in human capital, one should not expect much success. After all, it is people who will work on the new equipment.
They will drive the full power of the production process.
It's no secret that human capital is science, education, healthcare and culture. These are the parts that are able to ensure national security.
I would like to draw your attention to the statistics developed by American specialists. The essence of their study was to show the role of investment in people. In the US, the average rate of return from higher education is in the range of 8-12%, while in Russia it is only 4%. Also, experts were able to prove that even in the absence of natural resources, a country can be economically powerful if it takes care of the education of young people, for example, Japan and Taiwan. Their research led to the realization that investing in human capital is much more profitable than any other investment.
Of course, Russia is a strong country, where the human capital corresponds to such countries as Great Britain, Sweden, Germany, France. This is determined by the fact that more than 25% of people working in the economy have higher education. But this should not be our consolation. Our country has many problems that need to be dealt with. Firstly, it is a decrease in the quality of education, both in schools and in higher educational institutions. Secondly, at the moment we do not have institutions that would stimulate and teach people to create something new, to keep pace with progress.
Due to insufficient funding in the late XIX - early XX centuries. our country is inferior to the leading countries. Also, the reasons for such trends can be called the lack of modern personnel and high-quality models for managing the educational process.
I believe that if our country begins to take a new approach to the field of education, then with the help of human potential, technological base and natural resources, we will be able to firmly take a place among the leaders and become an example for other states that are just starting to get on the path to improvement.
General security
Regarding the sphere of education, it is advisable to single out the following levels of security:
- students and workers in the education system;
- educational institutions and their infrastructure;
- education systems of the constituent entities of the Russian Federation;
- the education sector of the country as a whole.
The public security system includes: geopolitical security factors; social security of society in modern conditions; economic security; informatization of society and information security; eco-social safety; technological and technogenic safety.
Economic security is an essential element of national security, its material base.
Economic security is such a state of the economy, which ensures sustainable economic growth, optimal satisfaction of social needs (in education, health care, etc.), a high level of management in the field of education in general and in each educational institution, protection of their economic and financial interests.
Economic security is a synthetic category closely related to economic and financial independence, developmental stability and invulnerability, respect for economic sovereignty, ensuring resistance to economic and financial pressure, corruption, blackmail, coercion, etc.
The objects of economic security in the field of education are:
economic basis of an educational institution;
land plot and buildings, structures located on it;
equipment and apparatus;
movable property (vehicles);
financial resources (budgetary and extrabudgetary);
labor resources (working in an educational institution);
students;
business structures.
In an educational institution, the economic security of the entire territory occupied by it, all property located on it, all students and employees must be ensured.
The Law "On Security" defined the following basic principles for ensuring security:
- observance of law;
- observance of the balance of the vital interests of the individual, society and the state.
The category "economic security" is collective in nature, it includes stability, independence, and interests.
In developing the concept of economic security, the term “threats” is used as the initial category, which are contained in both internal and external factors of economic security.
It is believed that for Russia the greatest danger is posed by internal threats arising in the social, scientific and technical spheres. At the same time, the social sphere is of key importance, since the interests of the individual, family, and social groups are really embodied in it.
Decree of the President of the Russian Federation of May 12, 2009 No. 537 approved the National Security Strategy of the Russian Federation until 2020. The strategy was developed in order to consolidate the efforts of federal executive authorities, state authorities of the constituent entities of the Russian Federation, organizations and citizens of the Russian Federation in the field of ensuring national security.
The conceptual provisions in the field of national security are based on the fundamental interconnection and interdependence of the National Security Strategy of the Russian Federation until 2020 and the Concept of Long-Term Socio-Economic Development of the Russian Federation for the period until 2020.
This Strategy is the basic document for planning the development of the system for ensuring the national security of the Russian Federation, which sets out the procedure for actions and measures to ensure national security. It is the basis for constructive interaction between public authorities, organizations and public associations to protect the national interests of the Russian Federation and ensure the security of the individual, society and the state.
The Strategy provides that the forces and means of national security concentrate their efforts and resources on ensuring national security in the domestic political, economic, social spheres, in the field of science and education, in the international, spiritual, informational, military, military-industrial and economic spheres, and also in public safety.
The Strategy emphasizes that it is planned to focus efforts and resources on such sustainable development priorities as science, technology, education, healthcare, culture, which are developed by strengthening the role of the state and improving public-private partnerships.
To counter threats to economic security, the state aims to support the formation of a system of scientific and technological forecasting and the implementation of scientific and technological priorities, strengthening the integration of science, education and production.
Safety in education
The strategic goals of ensuring national security in the field of science, technology and education are, for example:
increasing the social mobility of the level of general and vocational education of the population, the professional qualities of highly qualified personnel due to the availability of competitive education;
low level of social protection of engineering, technical, teaching and teaching staff and the quality of general secondary education, professional secondary and higher education;
the need to carry out civil education of new generations in the traditions of the prestige of the work of a scientist and teacher.
The solution of national security problems in the field of science, technology and education in the medium and long term is planned to be achieved by:
formation of a system of targeted fundamental and applied research and its state support in the interests of organizational and scientific support for the achievement of strategic national priorities;
creation of a network of federal universities, national research universities providing, within the framework of cooperative ties, training of specialists for work in the field of science and education, development of competitive technologies and samples of science-intensive products, organization of science-intensive production;
implementation of programs for the creation of educational institutions focused on training personnel for the needs of regional development, bodies and forces for ensuring national security;
ensuring the participation of Russian scientific and scientific-educational organizations in global technological and research projects, taking into account the situation and the intellectual property market.
The main characteristics of the state of national security are intended to assess the state of national security, including, for example, the level of provision of resources for health, culture, education and science as a percentage of gross domestic product.
In the public security system, along with economic security, it is required to ensure:
information security - protection of information systems and information resources from external and internal threats that impede the process of effective use of information, for example, in the educational process when conducting scientific research in universities;
economic security of students and workers in the education system, effective protection against the consequences of natural disasters and catastrophes;
technological and technogenic safety in cases of environmental degradation.
Where are the threats?
The implementation of measures to ensure economic security in educational institutions largely depends on the availability and use of financial resources and, above all, on the stable receipt of budget funds.
The annually adopted federal laws on the federal budget primarily provide for a constant increase in the projected volume of GDP (gross domestic product).
Federal Law No. 357-FZ of December 13, 2010 “On the federal budget for 2011 and for the planned period of 2012 and 2013” determined the projected volume of GDP for 2011 in the amount of 50.4 trillion rubles, for 2012 - 56.0 trillion rubles and for 2013 - 61.9 trillion rubles. Or it is planned to increase GDP in 2013 compared to 2011 by 12.3 percent.
At the same time, the Ministry of Education and Science of the Russian Federation, under section 07 "Education", plans to increase budget allocations by only 8 percent in this period. Thus, the planned increase in federal budget spending on the development of education is one and a half times less than the increase in the projected growth in gross domestic product.
At the same time, in general, the budget allocations of the Ministry of Education and Science of Russia for 2011 are planned in all areas of expenditure for a total of 342.1 billion rubles, and for 2013 - only 333.9 billion rubles. Consequently, the total appropriations from the federal budget to this ministry are even decreasing.
Another worrying moment is related to the desire of the Russian Ministry of Finance to accelerate the transformation of budgetary educational institutions into autonomous ones. And this actually deprives them of sustainable budget allocations and provides for the form of subsidies to autonomous educational institutions. However, the issue of the norms of budget subsidies and the obligation to provide them has not been worked out by law.
Another factor that worsens the possibility of ensuring economic security in the field of education is the low level of wages in educational institutions.
In order to ensure a decent level of remuneration, for example, at universities, it is necessary to increase the salary of the main category of workers - senior teachers and senior researchers to 30-40 thousand rubles a month from all financial sources (budgetary and non-budgetary).
According to studies, corruption is the biggest obstacle to economic growth and development, which can jeopardize any transformation, including in the field of education.
Corruption (from Latin - “to corrupt”) is a term denoting the use by an official of his powers and rights entrusted to him for personal gain, contrary to established rules (legislation).
Many types of corruption are similar to fraud committed by an official and fall under the category of crimes against state power.
Corruption can be exposed to any person who has the power to distribute any resources that do not belong to him at his own discretion, determines the conditions for hiring and remuneration, admission of children to preschool institutions and students to universities, examiners, etc.
The main incentive for corruption is the possibility of obtaining economic profit (rent) associated with the use of power, and the main deterrent is the risk of exposure and punishment.
Corruption is considered one of the main types of the shadow economy. According to law enforcement agencies, the total amount of bribes in the education system is calculated annually in billions of rubles.
The Federal Law of December 25, 2008 No. 273-FZ "On Combating Corruption" provides a detailed description of the concept of "corruption", which provides for abuse of official position, giving and receiving bribes, abuse of power, commercial bribery or other illegal use by an individual of his official position , contrary to the legitimate interests of society and the state in order to obtain benefits in the form of money, valuables, other property or services of a property nature, other property rights for themselves or third parties, or illegal provision of such benefits to the specified person by other individuals.
The concept of "anti-corruption" includes activities to identify, prevent, suppress, disclose and investigate corruption offenses (fight against corruption).
Article 33 of this law includes the inevitability of responsibility for committing corruption offenses among the principles of combating corruption.
Article 13 of this law provides that citizens of the Russian Federation, foreign citizens and stateless persons for committing corruption offenses bear criminal, administrative, civil and disciplinary liability in accordance with the legislation of the Russian Federation. An individual who has committed a corruption offense may be deprived of the right to hold certain positions in the state and municipal service by a court decision.
To counteract corruption, a powerful anti-corruption system is needed that could fully resist all manifestations of corruption and crimes. An established effective personnel policy is necessary as a condition for combating corruption.
What to do?
In modern conditions, the issue of organizing internal control services, internal security, and one's own economic security in the education system and, above all, in institutions of higher professional education, is relevant.
This is due to an objective necessity, since today universities are large educational and scientific economic complexes. They have educational and laboratory buildings, technical universities have testing grounds, research is carried out on unique and expensive equipment, and information and communication tools and technologies are actively used.
Academic councils of universities have the right to independently decide on the issues of determining the structure of an educational institution, and rectors of universities who implement the decisions of academic councils have the right to provide for their own economic security services in the structure of an institution of higher professional education.
At the same time, it is necessary to approve the regulation on this structural unit, providing for issues, for example, information security, personnel component, detection of facts of corruption, connection of employees with crime and other interested individuals and legal entities.
It is especially expedient to undertake this if universities train highly qualified personnel and carry out scientific research in the interests of the country's defense and security.
In view of the foregoing, it is advisable in the Law of the Russian Federation "On Education" and the Federal Law "On Higher and Postgraduate Vocational Education":
clearly formulate the issues of ensuring economic security in educational institutions, taking into account the provisions of the National Security Strategy of the Russian Federation until 2020;
in addition to the rights of employees of educational institutions, provide for the provisions of the Federal Law "On Combating Corruption", including the inevitability of liability for committing corruption offenses;
when approving the structure of educational institutions and, above all, universities, to decide on the creation of a service of their own economic security and the corresponding position of the vice-rector of the university on this issue.
Viktor PRIVEZENTSEV, PhD in Economics, Honored Economist of the Russian Federation
UDC 339.727.22
ENSURING ECONOMIC SECURITY OF BUDGETARY INSTITUTIONS OF HIGHER PROFESSIONAL EDUCATION UNDER NEW FINANCING CONDITIONS*
V. N. BATOVA, Associate Professor, Department of Applied Economics Е-mail: vera_n_ba [email protected] Penza State Technological Academy
New mechanisms for financing educational institutions. The structure of financing education in each country and at each stage of socio-economic development was different and largely depended on the needs of the state and society, on the characteristics of the economic and political situation. Despite the obvious benefit for the modern state from raising the educational level of the population, the amount of state funding for the education system largely depends on the specific characteristics of the country.
On average, in developed countries, the share of spending on education at all levels from public sources is 4.8% of GDP, from private sources - 0.6%. In Russia, the share of spending on education in 2011 was 4% of GDP. The solution of the issues of economic security of education, both in general and individual educational institutions in particular, largely depends on the solution of this problem.
The introduction of a new funding mechanism for educational institutions is part of a broader reform of public institutions in the Russian Federation. The logic of this reform is consonant with the transformations that have been carried out in the public sector over the past 15 years.
* The article is published based on the materials of the journal Financial Analytics: Problems and Solutions. 2013. No. 24 (162).
gift education in leading foreign countries.
In most OECD countries, vocational education reforms have followed two interrelated directions:
Institutional transformations - increasing the degree of autonomy, implementing the principles of corporate governance, strengthening the relationship of educational institutions with external interest groups (the state, business, the public);
Changes in the mechanisms, principles and instruments of budget financing - linking the volume of financial support for educational and research activities with the results, increasing the role of formula financing and group standards, expanding the range of types and sources of financing, changing approaches to paying for education by students, etc.
In Russia, the expansion of the financial and economic independence of budgetary educational institutions is linked to changes in the mechanisms of interaction between state bodies and subordinate institutions (transition from estimates to subsidies, the emergence of plans and reports on performance, granting educational institutions more rights to manage income, etc.). The ongoing transformations are aimed at strengthening the dependence
the dependence of the volume of budget financing on the results of the activities of institutions and, consequently, on improving the efficiency of spending budget funds.
Federal Law No. 83-F3 of 08.05.2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions” (hereinafter - Law No. 83-F3) is an important stage in the development of the mechanism of state assignment and implementation new instruments for financing public institutions .
Law No. 83-F3 divided state institutions into budgetary, autonomous and state-owned, clarified their legal status, increased the degree of independence in the management of income from income-generating activities. In addition, it regulates the issues of the formation of state tasks and financial support for their implementation for various types of state institutions, the issues of determining especially valuable movable property and major transactions, a list of information about the activities of a state institution that is mandatory for publication. In particular, it is established that financial support for the educational activities of federal state state institutions and financial support for the fulfillment of the state task by state budgetary and autonomous educational institutions are carried out on the basis of federal standards for financial support of educational activities.
The implementation of the provisions of Law No. 83-F3 required a lot of preparatory work:
Formation of a regulatory legal and methodological framework, both at the federal level and at the level of founders and state (municipal) institutions;
Implementation of a set of practical measures for the transition to work in accordance with government assignments and the changed financing mechanism.
Economic security of an educational institution. The economic security of an educational institution is the functioning of the economic system of the university within the framework of the current legislation, ensuring its independence, integrity and sustainable development.
development as a social market system, as well as its protection from external and internal threats. This definition has, according to the author, the following advantages:
First, it reflects a progressive comprehensive approach to the definition of security, based on the relationship and addition of functional and institutional approaches (sustainable development of the economic system - security);
Secondly, it determines the necessary conditions for the security of the university: independence, integrity and compliance with the law;
Thirdly, it takes into account modern trends in the innovative development of the university with a focus on both economic and social goals.
The economic security of an educational institution is formed at the time of the creation of a general concept of development due to the awareness of possible dangers in determining its desired state on the basis of:
Identification of the composition of threats and their objects;
Estimates of threats by importance, time of onset;
Definitions of expected damages;
Development of possible ways to eliminate hazards;
Estimates of labor costs when using certain methods to eliminate hazards.
Economic security is a concept that has a multidimensional and intersectoral character, covering an unlimited range of objects, properties, criteria.
In this regard, the author considers it necessary to highlight the key properties and features of the economic security of universities, which reflect the category of "economic security" in the subject plan, and as an object they determine the special features of universities.
The existing definitions of economic security should be supplemented with two properties of this category, taking into account the characteristics of higher educational institutions, namely:
1) compliance with the requirements of the legislation that determine the status of the institution as an educational one;
2) observance of the principle of goal setting of the university as a social market system.
Failure to comply with the first provision entails the threat of loss of accreditation, and consequently, the status of an educational institution.
Non-compliance with the second property creates the danger of losing competitiveness, and therefore, the economic possibility of ensuring economic security.
The management of the economic security of an educational institution should be based on the principles of innovative development. It is innovative development, adapted to changes in internal and external factors of the economic system, that is associated with its ability to maintain a dynamic balance, successfully respond through political, legal and other mechanisms to changing conditions, including effectively overcoming crisis phenomena.
Identification of risk factors, dangers and threats is one of the most important tasks of ensuring economic security in the field of education.
As a threat to the economic security of the university, one can single out the conflict between the educational and economic goals of the university as a social institution.
The economic security of education, on the one hand, is characterized as a set of economic relations that make it possible to counter the threats of imbalance and stability of the development trajectories of this dynamic system, and on the other hand, as a process aimed at creating conditions for the continuous adaptation of economic activity, the economic mechanism of educational institutions to changing conditions for achieving the goals.
The economic security of the university is manifested in its ability to adequately respond to threats and violations of the stability and balance of the education system, to counter these threats with a timely and effective restructuring (reorganization, development) of the structure and functioning of this system itself.
The economic security of the university is reduced to the economic possibility of implementing its goals and objectives. We are talking about the necessary conditions for life (functioning) and the possibility of realizing the most important needs of society (both outside the educational institution and inside it).
Modern researchers believe that the initial basis for identifying and comprehending general economic problems in education was (including problems related to economic security), primarily, the work of American
and European macroeconomists - prominent scientists, including those working under the auspices of UNESCO. First of all, they usually include J. Galbraith, P. Easton, S. Klis, R. Ackoff, and others. These researchers, in particular, drew attention to various aspects of the interaction of economic and social factors affecting education. For example, they showed that education should be studied on the basis of cyclic, non-linear models. But the most important thing is that, one way or another, the economy is merging with security and risk issues. Moreover, every action of an intelligent system that orients itself in the flow of rapidly changing knowledge must always be checked for the possibility of a whole field of dangers and risks. In other words, foreign and domestic science began to attach increasing importance to the issues of economic security of education and educational institutions.
Despite the variety of identified threats and criteria for their classification, the approaches to the classification of threats to the economic security of a university presented in the scientific literature do not cover the entire spectrum of modern problems, which prevents the creation of an effective mechanism to counter and neutralize these threats.
When considering the types of threats to economic security, insufficient attention is paid to potential threats, i.e. those that may arise as a result of changes in the economic system of the university.
The environment of a modern higher education institution is developing at a faster pace than the tools that can be used to manage the economic security of a university.
Of particular importance is the prediction of potential threats to the economic security of the university, caused both by changes in the external environment of the university and by the dynamics of the development of the educational institution itself.
A higher educational institution should be considered not as a static economic entity, but as a dynamically developing organization in a constantly changing external environment.
Based on this, potential threats to the economic security of the university should be considered and analyzed within two main groups:
1) potential threats caused by changes in the external environment of the functioning of the university in
conditions of static development of an educational institution;
2) potential threats caused by the development of the university and its transition to a new stage of development.
Within the framework of the first group, it is possible to single out threats associated with changes in economic, political, legal, social, international and other factors affecting the activities of the university.
As a tool for predicting changes in the external environment and identifying the threats to the economic security of the university caused by these changes, the author considers it possible to use the monitoring of the external environment of an educational institution to identify quantitative and qualitative changes in environmental factors and predict future changes in the university management system.
A less studied problem in terms of the economic security of a university is the analysis of threats associated with the development of an educational institution and the transition of the economic system of a university to a new level of development.
The development of a university as a socio-economic system is a process of a natural transition of management from one quality level to another, which ensures the growth of competitive advantages. By carrying out their activities, universities can improve their level. However, the transition to a new stage, according to the author, is accompanied by changes in the structure of factors and threats to the economic security of the university.
The classification of threats to the economic security of a university based on the identification of stages, forms and directions of development of an educational institution is shown in fig. 1.
The university's economic security strategy should be based on knowledge of threats at its own level, i.e., real threats. At the same time, threats to economic security of the next level are potential for the university, which is striving to move to the next stage of development. When a new level is reached, potential threats become real.
Each level corresponds to a certain system of dangers, which differs from others in the following aspects: the list of threats, the degree of danger of threats to economic security, economic security factors and their threshold values.
This classification allows the university to predict in advance possible threats to the economic
security associated with its transition to a new stage of development, which will allow the management system of an educational institution to quickly adapt, both from the standpoint of the requirements of the corresponding stage of development, and from the standpoint of ensuring economic security. The goals of the functioning of the economic security system of an educational institution depend on the stage of economic development and the level of economic security of the educational institution that corresponds to this stage.
Many researchers of the problems of economic security of economic entities and educational institutions, if they do not identify, then highlight the competitiveness of the economic entity considered as an object of protection as the key factors of economic security.
In fact, the protection of economic interests and the provision of economic security in the conditions of market relations are carried out in a dynamic environment of competition for a profitable existence and development.
The functioning of any business entity in a market economy is associated with its competitiveness. In recent years, universities are no exception. The main factor influencing the functioning of an educational institution is the market, which determines the relationship and interdependence of the educational institution and the general economic system. To solve the problems of adaptation, survival and development in market conditions, universities have a need to ensure competitiveness.
From the standpoint of economic security, the high competitiveness of the university allows:
Get more financial resources compared to competitors by expanding paid services to the population;
Obtain additional financial resources from the state by providing better services and receiving additional state orders;
Obtain additional financial resources from representatives of the labor market by concluding contracts for the training and retraining of specialists for specific enterprises;
Rice. 1. Classification of threats to the economic security of the university
To have the opportunity to acquire a greater amount of human capital at the stage of admission of applicants due to the prestige of studying at a more competitive university.
The additional financial resources received are a factor in strengthening the economic security of the university, both in terms of the possibility of directing them directly to the needs of the economic security system of the university, and in terms of their use in the educational process and strengthening the position of the university in the market of educational services.
However, it is necessary to note the important features of their comparison, or rather, the differences, which until then in scientific research have not been
attention was paid.
Thus, the economic security of any organization is primary in relation to its competitiveness. Here we are talking about the so-called power component of the economic security of the university, which provides:
Physical safety of employees, managers and students of the university (the safety of their life and health from physical impacts);
Preservation of university property from negative impacts (safety of property, values, university assets);
Protection of information resources of the university from unauthorized access.
To ensure superiority over competitors in resources, it is first necessary to ensure the safety of these resources. The provision of these factors for the functioning of the university does not yet ensure its competitiveness, but without them it is impossible to talk about competitiveness. A higher education institution may not be competitive, but in order to be able to be competitive, it is necessary to provide a basis - the protection of personnel and property. Also, the need to have additional resources due to high competitiveness does not mean their effective use, taking into account the problems of ensuring the economic security of the university. In this case, the subjective factor is also extremely important, depending on the heads of the department as a whole and on the personality of the head of a particular higher educational institution. In addition, it should be noted that the growth of competitiveness leads to the emergence of new dangers for the university.
To confirm and increase the competitiveness of the university, additional immobilization of financial reserves is required to attract highly qualified teachers, improve the qualifications of employees, improve the material and technical base, which reduces the level of financial stability and, accordingly, the economic security of the educational institution. Therefore, in this perspective, increasing competitiveness and improving the financial condition are multidirectional (conflict) goals of the development of the university. Very often there is a situation when enterprises with a high level of market efficiency operate on the verge of financial risk with a low level of economic security, on the contrary, companies with stable indicators of economic security have a relatively low competitiveness.
One of the reasons for the emergence of negative impacts on the economic security of the university due to the growth of its competitiveness is the inability of competing universities to achieve advantages by legal methods. This increases the threat of criminal competition.
With the growth of competitiveness, and consequently, the prestige of an educational institution (if we consider competitiveness as an external assessment of the university by consumers of educational services), the risk of corruption increases.
behavior both on the part of the managerial staff of the university within the framework of the system of providing material, technical and financial resources, and on the part of the teaching staff in the framework of the educational process.
The growth of competitiveness leads to the emergence of new threats:
The emergence of stronger competitors at a new level of university development;
An increase in the amount of resources operated by the university, which leads to an increase in the probable damage to the university;
The need to function within more stringent parameters of economic security, which complicates the process of university management.
Based on the proposed model, despite the presence of a significant area of ensuring the economic security of the university by ensuring its competitiveness, these two categories cannot be identified, since, firstly, without ensuring the basic elements of economic security, it is impossible to ensure the competitiveness of the university, and secondly, the growth of competitiveness is not only allows to ensure the economic security of the university, but also leads to the emergence of new threats, countering which is possible only with the use of special tools of the economic security system. However, despite this, in the modern economy, it is impossible to ensure the economic security of a university without ensuring its competitiveness.
As a rule, modern scientists use a four-level classification of objects of economic security in relation to the problems of education.
1. National and economic security of the state as a whole, depending on the educational level of its citizens and the quality of the functioning of education systems as a sphere that ensures the reproduction of the intellectual potential of society. Naturally, at this level, many tasks of the economic security of educational institutions are solved (or not solved). However, at present, the methodological and methodological issues of economic security are either extremely poorly developed, or are built on the concepts and ideas of the Soviet period. National project in the field of education
solves narrow specific tasks of the economic security of education in relation to a narrow range of educational institutions. The existing national project does not create a system of economic security for education, taking into account the specifics of the development of educational institutions.
2. The education system as an independent sphere that meets the specific needs of social development in specific historical conditions. In each country, the education system has certain specifics in terms of solving problems of economic security. First of all, taking into account global processes, saving
The academic security of education should protect the education system from external and internal threats and form the competitiveness of all structural units. The current level of competitiveness of the education system, taking into account global and domestic development trends, is the main goal of the economic security of education.
3. Educational institutions as an independently functioning economic system that performs a certain regulatory function of society and functions qualitatively in the general education system. Each educator
A new institution has its own “face”, which must be taken into account when forming and analyzing the quality and functioning of the institution’s economic security system.
4. A person participating in one way or another in educational processes in a specific or a number of strictly defined educational institutions.
Many researchers dealing with the problems of economic security in the educational sphere, to some extent, focus their attention on the first and second levels. So, for example, according to V. L. Perminov, it is necessary to understand that an acute problem of economic security of educational systems inevitably arises. To solve the fundamental (strategic) tasks of Russian education, it is necessary to clarify the following questions:
1) what is the permissible minimum of economic security (threshold values for the deficit of various resources) that an educational institution must comply with so that it can qualitatively implement its main socio-pedagogical functions in relation to students and society? This task logically follows the state task to ensure the safety of education in general;
2) what should be the strategy of the state in relation to education and educational institutions so that they can provide the first task?
An analysis of the sources shows that for the modern education system there is no set of indicators that can serve as an indicator base for economic security (Table 1).
Summing up the above, we can state that one of the main problems that the science of "economic security of educational institutions" needs to solve is the qualitative formation of financial flows at all stages of educational activities. At present, this problem is acquiring a qualitatively different sound due to the fact that the country's economy is moving into a new state - it is increasingly turning into an innovative one. Naturally, this changes and requires modernization (rather radical transformation) of the entire system of financing educational institutions.
Thus, we can conclude that ensuring the economic security of a university is a property of its economic system to adequately respond to external and internal threats for the purpose of self-preservation and development through the restructuring of the internal structure and the correction of functioning parameters. The safety of an educational institution is characterized by economic opportunities for the implementation of its goals and objectives, as well as the formation of the necessary conditions for economic activity. Wherein
Table 1
Possible indicators for the analysis of the economic security of an educational institution
Level No. Level name Brief description
1 National security of the state (economic security of the state) 1. Percentage of the cost of the education system to the gross domestic product (GDP) of the country Ba,%. 2. The ratio of the percentage of GDP of one country to the percentage of spending on education to the GDP of another country, the number of times
2 Education system as a whole 1. Average salary of a teacher (educational worker) in the country (region) Zk, rub. 2. The ratio of the average salary of a teacher to the average salary of an employee in the production sector, %. 3. The number of people employed in general education institutions (teachers, administrative workers, students, etc.) M, thousand people.
3 Educational institutions 1. The amount of financial income to the educational institution from the "-th source F rub. 2. The ratio of the amount of financial income from various sources,%. 3. Manageability of the financial source of the UE, points.
4 Person related to the education system 1. Personal income (total), both related and not related to activities in the education system, rub. 2. Personal income (private) associated only with activities in the education system, rub. 3. Equivalent capital, which is accumulated by the "th personality of the EC, rub.
the object of control in the aspect of ensuring economic security is the organizational and economic relations that develop in the process of production of educational goods.
From the point of view of the cybernetic approach, three sets of problems predominate.
The first set of problems considers the factors (input signals) that determine the state of the education system (usually, for simplicity, the first set of problems is called the “entry problem”, or, more simply, “entry”, meaning that in fact there is a whole hierarchically arranged system problems (see Figure 1).
The second problem is the processing of input signals (usually in systems theory, for simplicity, this set of problems is called the “problem of internal changes”, or “internal changes” (Fig. 3).
The third problem studies parameters (output signals) that show responses to external factors and internal processes of the system itself (usually, for simplicity, this set of problems is called the “exit problem”, or simply “exit” (see Fig. 3).
To solve the problems of ensuring the economic security of the university, a set of tools to increase its level is proposed (Table 2).
Normative financing of universities. The most complex and time-consuming type of work within the framework of the transition period of financing was the calculation of standard costs, which should underlie the amount of financial support for the fulfillment of the state task for the provision of services.
Formation of a regulatory legal framework that regulates the issues of determining (calculating) standard costs and financial support for the fulfillment of a state task. Specific requirements for the format of the state assignment, for the volume and level of detail of data,
to the form of reporting and control, as well as other issues of the formation and financial support of state assignments at the federal level, are established in the Decree of the Government of the Russian Federation dated September 2, 2010 No. 671 “On the procedure for the formation of a state assignment in relation to federal state institutions and financial support for the implementation of a state assignment”.
This resolution determines that financial support for the fulfillment of the state task by a state budgetary institution is carried out in the form of subsidies for the reimbursement of standard costs associated with the provision of public services (performance of work) to individuals and (or) legal entities, at the expense of the federal budget within the limits of budgetary appropriations, provided for these purposes. The amount of the subsidy should be calculated on the basis of the standard costs for the provision of public services and the standard costs for the maintenance of the relevant real estate and especially valuable movable property assigned to the state budgetary (autonomous) institution or acquired by the state budgetary (autonomous) institution at the expense of funds allocated to it by the founder for the acquisition of such property (with the exception of leased property), the costs of paying taxes, for which the relevant property, including land plots, is recognized as an object of taxation.
These issues are discussed in more detail in the Methodological Recommendations for Calculating Standard Costs for the Provision of Public Services by Federal State Institutions and Standard Costs for
Rice. 3. Formation of the problems of economic security of an educational institution
Short-term Medium-term Long-term
Nature of activities and instruments
Needs to be done soon. Aimed at improving financial performance and increasing economic sustainability Aimed at obtaining a direct financial and economic effect and an indirect effect in the future It is advisable to carry out on an ongoing basis both with the existing development trajectory in the new conditions and after its correction
Cost reduction, refusal to implement inefficient and risky projects. Reducing variable and fixed costs. Reducing administrative costs and rental payments. Changing the organizational structure based on data on the assessment of personnel and business processes. Optimization of the organizational and economic structure for current tasks. Using a process approach and the principle of "horizontal compression", creating "effective teams" of employees in key areas of development. Diversification of educational services, differentiation of the educational product by expanding the range of specialties, areas and forms of education (distance learning, lectures, consultations, advanced training, trainings). Expansion of the consumer audience by attracting students to short-term courses on topical contemporary issues through the implementation of educational and consulting activities Changing the development strategy. Monitoring, analysis and evaluation of the state of the market of educational products. Limitation of expenses based on the analysis of financial flows. Use of targeted marketing tools. Obtaining a state order for the training and retraining of civil servants and unemployed citizens. Optimization of the staffing table based on the results of certification, restructuring or liquidation of supporting units. Optimization of personnel costs, reduction of personnel used in auxiliary processes. Training of promising employees, transfer of personnel costs to investment items. Maximum use of international contacts in order to attract foreign students, including for distance learning. Introduction to the curriculum of the disciplines "State and municipal management" and "State regulation of the economy", in the profile disciplines of anti-crisis blocks A set of measures aimed at maintaining and increasing the prestige, rating and competitiveness of the university, promoting its competitive advantages. Increasing the level of customer focus. Introduction of electronic document management. Regulation of management procedures. Improving the organization of the educational process, the implementation of constant monitoring of its progress, maintaining feedback with the contingent. Improving the quality of educational work by selecting the teaching staff with securing the maximum load for the most qualified and bright staff. Stabilization of the social climate in the management team, removal of tension provoked by the likelihood of downsizing. Carrying out purposeful work for students to continue their studies after graduation in the magistracy, postgraduate studies, etc. Implementation of effective work to assist in the employment of graduates
At the same time, they emphasize that the procedure for determining these costs and distributing them among individual public services should be established by federal bodies exercising the functions and powers of the founder of federal state institutions. Normative costs can be determined separately for each federal budgetary or autonomous institution, on average for a group of such institutions or for a group of institutions with
using corrective coefficients that take into account the characteristics of the federal budgetary institution.
It should be emphasized that the standards of financial support for the fulfillment of the state task for the provision of public services in terms of economic content are related to current costs and do not cover capital expenditures. Budget financing of development costs is carried out through subsidies for co-financing of capital construction projects and other types of targeted subsidies .
The listed documents contain a number of new approaches to the calculation of costs in budgetary institutions. A new grouping of costs is introduced - according to the degree of their participation in the provision of services. In the cost of providing services, two groups are distinguished: costs directly related to the provision of services, and costs for general business needs. Costs directly related to the provision of the service include the payroll of key personnel, inventories and other expenses. General business expenses include expenses that cannot be directly attributed either to the costs directly related to the provision of the service or to the costs of maintaining the property. They include utility bills (partially), costs of maintaining property, communications, transportation, payroll for other personnel and other costs.
In fact, we are talking about costing, which is widespread in world practice - the calculation of costs per unit of service (product). Costing is based on the distinction between direct costs, directly related to the provision of a particular service, and indirect costs, not directly related to the provision of such a service.
Calculation of individual cost standards in the system of higher professional education of the Ministry of Education and Science of Russia. Institutions of higher professional education (HPE) of the Ministry of Education and Science of Russia are represented by more than 300 universities, while the actual costs of training one student differ by 4-5 times. The most significant factors that determine such a high level of cost differentiation include territorial and profile features, university status (i.e. belonging to a federal or research university), and the presence of cultural heritage sites.
The largest number of universities (more than 55%) is concentrated in the Central, Volga and Southern federal districts, where the location factor does not significantly affect the cost of education. However, for universities located in the Siberian (about 14%), Northwestern (12%), Urals (7%), and Far Eastern (6%) federal districts, the location factor leads to an increase in student training costs.
Most universities provide several types of educational services. In addition to the services of higher professional education for training programs for specialists, bachelors and masters,
many universities provide services of secondary vocational (about 33%), primary vocational (7%), as well as postgraduate (99%) and additional (63%) vocational education.
In educational institutions of the HPE of the system of the Ministry of Education and Science of Russia, training is carried out in more than 600 areas of training and specialties (among them about 123 areas of training for undergraduate programs, 493 - specialties for specialist programs and 114 areas of training for master's programs) and 28 - enlarged groups of specialties / directions. In terms of specialization, universities are dominated by classical universities, pedagogical and humanitarian universities, the share of each of these categories is about 20%. This is followed by technical universities (15%), technological universities (15%), economic universities (10%). The university specialization factor affects the amount of funding. Thus, the most expensive is the education of one student in linguistic universities, universities of culture and art, technological and technical universities. The status of the university is also a factor that increases the cost of education: the cost of education at national research universities, as well as at federal universities, is 20-60% higher than in most universities that do not have such status.
Given such a heterogeneous set of educational institutions, the decision of the Russian Ministry of Education and Science to form individual cost standards that take into account the existing differentiation of institutions in terms of funding was appropriate. This decision was enshrined in the order of the Ministry of Education and Science of Russia dated June 27, 2011 No. 2070 “On approval of the procedure for determining the standard costs for the provision of public services and the standard costs for maintaining the property of federal state institutions of vocational education, in respect of which the functions and powers of the founder are carried out by the Ministry of Education and Science of the Russian Federation » .
The development and implementation of this normative act became the beginning of the transition from estimated financing to normative for vocational education institutions subordinate to the Ministry of Education and Science of Russia. In the process of preparing this document, it was necessary to solve a complex of me-
methodological issues related, firstly, to the technique of transition from individual budget items to a new grouping of costs in the context of public services, and secondly, to the need to apply different rationing methods to different cost elements.
The determination of the initial cost standard involves the distribution of estimates of institutions for public services using the reverse counting method based on the established distribution bases (the number of faculty members, the number of contingents, etc.). Previously, the founder did not collect information on the costs of institutions in the context of public services, so the calculation of the initial standards was carried out in several iterations.
When calculating the initial cost standards, the question of what costs should be included in the cost standard for the provision of public services of higher professional education is important. For example, most institutions of higher professional education have kindergartens, sanatoriums, polyclinics, etc. On the one hand, the costs of maintaining such institutions should not be included in the cost standard for the HPE service. On the other hand, for these types of costs there is no separate service in the departmental list of public services of the Ministry of Education and Science of Russia, therefore, at the first stage, such costs were “dissolved” as part of other services, including as part of the cost of providing the HPE service. The issue of "clearing" the costs of providing specialized educational services from the costs of maintaining these institutions remains on the agenda.
Another methodological problem in calculating the initial cost standards was the issue of including the costs of scholarships and material support in the cost standard for HPE services. In accordance with the current legislation, these costs are calculated annually on the basis of actual data on the scholarship and orphans. In 2010, these costs were included in the costs directly related to the provision of public services. In 2011, these costs were no longer included in the subsidy for the implementation of the state task.
The initial cost standards were determined by distributing the budget estimates of the state institution in two directions. First, the costs reflected in the budget
the estimate of the institution were distributed according to public services provided by the institution of vocational education specified in the departmental list of public services (works) of the Ministry of Education and Science of Russia.
Since until now the estimate of budget expenditures has been formed as a whole for the institution, at this stage the task arose to distribute all the costs reflected in the estimate among the public services provided by the institution. At the same time, some of the costs can be attributed directly to a particular service, while others cannot. In the latter case, the legal framework prescribes to allocate these costs on a structural basis, i.e. on the basis of a certain distribution base. Thus, when determining the initial cost standards, the task was to allocate by the structural method the costs that could not be attributed directly to a particular service. This meant that for each type of expenditure that was planned during the formation of the estimate, it was necessary to determine the most optimal distribution base.
The second direction of distributing the costs of the budget estimates of universities is the distribution of standard costs by groups established in the resolution, i.e.:
Regulatory costs directly related to the provision of public services;
Regulatory costs for general business needs;
Regulatory costs for the maintenance of property.
In accordance with the developed procedure, the Ministry of Education and Science of Russia calculated the initial cost standards for the entire set of subordinate institutions of higher professional education.
As a result of the calculation of the initial cost standards for the implementation of the state task in the universities of the system of the Ministry of Education and Science of Russia, the total amount of costs was determined in the context of:
Public services provided by institutions of higher education subordinated to the Ministry of Education and Science of the Russian Federation;
Groups of standard costs, i.e. costs directly related to the provision of public services, costs for general business needs and costs for maintaining property.
The formation of a subsidy for the implementation of the state task in 2012 was carried out
Calculated annually in the manner prescribed by the legislation of the Russian Federation
Standard costs for the performance of work
in the context of public services (works) included in the departmental list of public works (services) of the Ministry of Education and Science of Russia. The amount of the subsidy is determined on the basis of standard costs for the provision of public services and for the maintenance of property, which are determined by calculation for each institution in accordance with the order and the procedure for determining standard costs approved by it, based on the budget estimates of institutions.
The standard costs for the provision of a unit of public service in 2013 are determined by adjusting the standard costs per unit of public service in 2012, taking into account indexation in accordance with the coefficients provided by the Ministry of Finance of Russia for the next financial year.
The normative costs for the provision of public services are determined by summing the normative costs determined by the normative and structural methods. Separately, the standard costs for the maintenance of property are determined, which include:
1) part of the cost of paying utility bills;
2) the costs of paying taxes, as objects of taxation for which real estate and especially
valuable movable property assigned to the institution or acquired by the institution at the expense of funds allocated to it by the founder for the acquisition of such property, including land plots.
The subsidy for the performance of the state task includes the standard costs for the provision of all public services, work and maintenance of property. The algorithm for the formation of a subsidy for the implementation of the state task is shown in fig. 4.
Budget estimate: costs determined by the normative method Budget estimate: costs determined by the structural method
The standard costs per unit of servant in the reporting year are calculated and adjusted:
Subject to indexing;
Taking into account the volume of services in the next year
Normative costs for the provision of public services in the next financial year
The amount of standard costs for the provision of all services
Regulatory costs for the maintenance of property
Subsidy for the implementation of the state task
Rice. 4. Formation of a subsidy for the implementation of the state task
The general logic of the development of financing of public institutions based on cost standards is shown in fig. 5 . Individual cost targets are only the first step, followed by group cost targets and then formula financing.
In 2012, the Ministry of Education and Science of Russia carried out a lot of work on the calculation and testing of several options for the application of standards in the context of specialties and areas of training. At a meeting of the Minister of Education and Science of the Russian Federation with the heads of institutions of higher professional education on March 17
Formula standards
Group standards
Regional factors Correction factors
Individual standards
Rice. 5. Standards for financial support of state assignments
In 2012, on the issue “On the transition to normative financing of public services at the expense of the federal budget,” a system of multiplying coefficients was presented for the costs of various groups of specialties for HPE services in relation to the basic standard. In order to avoid abrupt changes in the volume of funding for universities, the transition to new forms of financial support will be carried out in stages.
1) expanding the financial and economic independence of budgetary institutions, changing the mechanisms of interaction between state bodies and subordinate institutions (transition from estimates to subsidies; the emergence of plans and reports on the results of activities; granting educational institutions greater rights in the management of income, etc.) are aimed at strengthening dependence the volume of budget financing from the results of the activities of institutions and, consequently, to improve the efficiency of spending budget funds;
2) increasing the level of economic security of the university is directly related to the formation of a set of effective tools that ensure its sustainable economic development as a way to achieve goals and objectives. The specific features of the economics of education and the identified factors have a significant impact on the choice of means, methods and methods for increasing the level of economic security of the university. Therefore, we can conclude that there is a qualitative change in the nature and directions of the necessary activities of educational institutions to ensure economic security in the changed socio-economic and institutional conditions;
3) as a result of the calculation of cost standards:
The distribution of items of the budget estimate in the areas of costs, corresponding to the provisions of regulatory legal acts, which currently regulate the issues of financial support for the implementation of the state task, has been ensured;
Cost areas directly related to the provision of a public service are separated from cost areas that are not related to the provision of a public service;
The use of individual standards allows you to take into account the characteristics of each educational institution, the specifics of the provided
services, the existing material and technical base, the degree of provision with engineering infrastructure, geographical location and other factors that have a significant impact on the cost of training students.
This approach reduced the risks of a sharp change in the level of financial provision of budgetary institutions in the first year of the introduction of a new financing mechanism, since standard costs are determined based on the actual costs of the institution. At the same time, however, it should be borne in mind that individual standards cannot ensure transparency in the distribution of funding between institutions, do not create incentives to reduce costs, attract extra-budgetary sources of financial support and, as a result, to improve the efficiency of institutions and the efficient use of budgetary funds. . Therefore, the next step in the introduction of cost rationing in budgetary institutions may be the development of group standards.
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Dissertation abstract on the topic "Economic security of an educational institution in the conditions of the formation of an innovative economy"
As a manuscript
Alimova Natalya Konstantinovna
ECONOMIC SECURITY OF AN EDUCATIONAL INSTITUTION IN THE CONDITIONS OF FORMATION OF INNOVATIVE ECONOMY
Specialty: 08.00.05 - economics and management of the national economy (field of study: economic security)
Moscow 2009
The work was carried out at the Department of Economics and Management of the Moscow City Pedagogical University.
Scientific adviser:
Candidate of Economic Sciences, Doctor of Pedagogical Sciences, Professor Levitsky Mikhail Lvovich
Official opponents:
Doctor of Economic Sciences, Professor Kolosov Alexander Vasilyevich
Candidate of Economic Sciences, Associate Professor Kazakova Svetlana Lvovna
Lead organization:
Institute of Public Administration, Law and Innovative Technologies.
The defense will take place on March 27, 2009 at 11 o'clock at a meeting of the dissertation council D 521.023.01 at the Moscow Academy of Economics and Law, at the address: 117105, Moscow, Varshavskoe shosse, 23.
The dissertation can be found in the library of the Moscow Academy of Economics and Law. The announcement of the defense and the abstract of the dissertation are posted on the website www.mael.ru February 25, 2009.
Scientific Secretary of the Dissertation Council Candidate of Economic Sciences, Associate Professor / A. Ernst
.GENERAL DESCRIPTION OF WORK
At present, the system of general secondary education in the Russian Federation includes more than 67,000 educational institutions, in which 20 million children and adolescents study. Enrollment in general education in the Russian Federation is one of the highest in the world, accounting for 81% of the population aged 7 to 17 inclusive. 1.7 mln work in the general education system. teachers or 2% of Russia's working-age population.1 Education is currently allocated 277 billion rubles, and it is believed that more than two billion rubles circulate in the shadow economy. Thus, the economic security of educational institutions is one of the most acute problems of modern social development. The Concept for the Modernization of Russian Education for the Period up to 2010 (Order of the Ministry of Education of Russia No. 393 dated February 11, 2002) states: its advanced development, considered as an investment in the future of the country, in which the state and society, enterprises and organizations, citizens - all interested in quality education participate.
One of the most important indicators of the economic security of educational institutions is the level of teachers' salaries - the main link in pedagogical technologies. Today, the salary of teachers fluctuates in a very wide range, so in Moscow the average salary of a teacher in 2007 was 8030 rubles, and in the Ivanovo region. 2899 rub.
A detailed analysis of the development of the education system over the past 20 years shows that most of the changes that have taken place in it are directly or indirectly related to the economy, the distribution of cash flows, the fight against financial crises, etc. Thus, it can be stated that the issues of economic security of educational institutions in the recent period and until now have been and are dominant in the whole mass of existing problems. At the same time, a number of serious opportunities in improving the level of economic security of educational institutions are used extremely insufficiently, and when introducing the activities of teaching staff into practice, it is not rational and not professional. The Russian education system can only become competitive and regain lost leading positions in many respects, when each educational institution has a system of economic security functioning at a high quality level.
The degree of development of the topic. The problem of economic security on a national scale and in relation to a production organization is covered to a certain extent in foreign and domestic literature. At the same time, in the context of the formation and reform of the Russian education system, the issue of the security of an educational institution, due to its specific features, has acquired independent significance, as well as the development of methods for ensuring the economic security of a person participating in educational processes. But these problems, especially in systemic unity, have not yet been studied taking into account changes in the economic situation in the country. Studies in the field of economic security of education are mostly declarative in nature, and in relation to a general educational institution, taking into account their diversity and specificity, they are generally absent. For example, until now there is no any exact information on the shadow economy in relation to Russian schools, especially taking into account regional characteristics.
The relevance of this study is determined by the ability to significantly increase the level of economic security of an educational institution in rapidly changing external and internal conditions. A modern educational institution is financed from a large number of sources. However, to date no
1 http://stat.edu.ru
systematization of these sources was carried out, their mutual influence was not revealed, there is no information about how the financial sources of an educational institution change from the transformations taking place in the country's economy. The current economic situation (over the past ten years) has repeatedly changed, from a transitional economy to an innovative economy has gradually begun (unfortunately, the global financial crisis has made negative adjustments to the transformation that has begun). But any crisis ends sooner or later, and the country will again return to building an innovative economy, and educational institutions should play a big role in this. On the one hand, they must educate future citizens of the country who are ready to live in a rapidly changing innovative environment. On the other hand, schools themselves must become innovative in their essence, that is, constantly modernize and diversify their internal environment. However, this is not possible without a well-functioning and constantly improving system of economic security of educational institutions.
All of the above allows us to formulate the problem of this study: increasing the level of economic security of educational institutions, taking into account the ongoing changes in the external and internal economic and social environment. The purpose of the study and the objectives of the study: to develop theoretical and scientific and methodological provisions, as well as practical recommendations to ensure an increase in the level of economic security of an educational institution, taking into account the general state of the country's economy.
In accordance with the purpose of the study, the following tasks were set:
To form a set of indicators (parameters) of economic development, which are both dichotomous and multi-level indicators of the economic security of an educational institution.
Summarize the existing sources of funding and show the ability of each of them to influence the level of economic security of an educational institution.
To reveal the current level of threats of the shadow economy in general educational institutions in terms of the impact on the transformation of the transitive economy (with the allocation of two independent stages: survival and stabilization) into the country's innovative economy.
Determine the main factors influencing the level of economic condition of persons participating in educational processes with their subsequent association into groups of influence on the economic security of an educational institution.
Consider the possibility of adapting fundraising technologies to modern domestic reality as one of the factors that can increase the level of economic security in a general education institution.
The object of the study is the system of economic security of a state educational institution that provides complete secondary education, certified by a document (state certificate) in the context of changing priorities of social development. In the text of the dissertation research, the terms "educational institution", "school", "educational institution" will be used in all these cases, unless otherwise specified, a general educational institution is meant.
The object of the study is the system of economic security of a state educational institution that provides complete secondary education,
verified by a document (state-issued certificate) in the context of changing social development priorities. In the text of the dissertation research, the terms "educational institution", "school", "educational institution" will be used in all these cases, unless otherwise specified, a general educational institution is meant.
The theoretical and methodological basis of the study was formed by modern conceptual constructions and systems of scientific views on the economy, the development of the educational sphere, in terms of the independent functioning of educational institutions, developed primarily by the scientific schools of the USSR and then Russia, and economic security, with its new innovative ideas. In the course of the study, the following approaches were used: system analysis, factor analysis, forecasting, classification, as well as traditional methods of scientific knowledge - comparison, schematization, generalization of logical constructions, etc. The study implemented statistical methods for processing the resulting array of numerical data using techniques, adapted to the tasks to be solved. In some cases, quantitative analysis was carried out on the basis of the formulas proposed in the study, which made it possible to estimate the required parameters with a certain accuracy sufficient for work. As well as the works of domestic and foreign scientists-economists on the problems of the economics of education and the economic security of education.
The factual and statistical base of the study was the Concept and State Strategy for the Economic Security of the Russian Federation, laws of the Russian Federation, decrees of the President of Russia, resolutions and orders of the Government of Russia, analytical materials of the Federal Statistics Service, the Ministry of Education and Science of the Russian Federation, the Ministry of Finance of the Russian Federation, etc. Materials of the periodical press , scientific and practical conferences and seminars, the Internet, statistical data of state and non-state bodies, reports on the activities of foundations, including charities, schools and similar organizations of the Russian Federation, as well as the results of the author's own observations.
The scientific hypothesis of the study: the higher the level of economic security of a general education institution, the greater the opportunity for the development of the educational process based on an innovative economy.
The scientific novelty of the dissertation research lies in the development of a number of theoretical and scientific and methodological provisions for the formation and improvement of the level in the process of functioning of the self-improving system of economic security of educational institutions in the conditions of the formation of the country's innovative economy.
1. A number of definitions have been clarified, in particular, for such concepts as “security of an educational institution”, “economics of education”, “economic security of an educational institution” and other concepts related to various sources of funding for an educational institution.
2. Sources of funding have been identified and summarized, and it has been established that each of the sources generates a unique and specific financial flow with a systemic complement to each other and a qualitative impact on the economic security of an educational institution.
3. It is proposed to use indicators of economic security as the main factors influencing the level of economic condition of persons participating in educational processes: income and equivalent capital with the definition of the content and role of threshold values for each of them.
5. The general sequence of creating systematic charitable activities as a mechanism for the economic security of a general education institution has been developed and put into practice.
Provisions for defense:
1. The definitions of the concepts: “security of an educational institution”, “economics of education”, “charity”, “economic security of an educational institution” and a number of other concepts that characterize the sources of financing of educational institutions have been clarified.
2. Comprehensively formed results of the analysis of domestic and foreign experience of influencing the quality of functioning and the effectiveness of the economic security of educational institutions of various sources of funding, taking into account changing external and internal economic conditions;
3. Scientific developments that allow the formation and functioning of a self-improving system of economic security of an educational institution at a qualitatively higher, systemically formed level and, due to this, purposefully influence pedagogical technologies and the entire process of obtaining knowledge in today's rapidly changing conditions;
4. Justification of the need to strengthen work in the field of creating a system of self-improving effective economic security in each educational institution.
5. The author's concept, the general sequence and a set of technologies to increase the level of economic security of an educational institution, regardless of its scale, location and status in the context of the formation of the country's innovative economy.
The theoretical significance of the study lies in the fact that the obtained scientific results allow the functioning of the system of economic security of an educational institution at a qualitatively higher level, which makes it possible to anticipate the impact of threats on the activities of organizations. Dissertation research using economic categories (new and adapted to changing conditions) reveals and supplements the theoretical provisions for solving the problems of ensuring economic security in the educational sphere in relation to institutions such as school, gymnasium, lyceum, etc. The results of the work can be the basis for the preparation of methodological materials and lecture courses in the disciplines: economic security of education, economic security of an educational institution for specialties: organization management, economic security, etc., as well as for further scientific research.
The practical significance of the work lies in using the results of the study as a mechanism for developing recommendations for organizing and improving the economic security of an educational institution in a rapidly changing economic environment. The analysis carried out in the study, the results obtained and conclusions were brought to the level of specific evidence-based recommendations, which were repeatedly presented to the general public, which made it possible to improve the activities of a number of schools in the city of Moscow. The following recommendations may also be taken into account:
the Ministry of Education and Science of the Russian Federation in the development of the concept and strategy for ensuring the economic security of education and the formation of a strategy and tactics for the development of the education economy;
Various regional and territorial governing bodies of educational institutions (Moscow Department of Education, district education departments, etc.) in the development of concepts, strategies and plans (both current and long-term) for the activities of subordinate organizations;
Administration and planning bodies of foundations, including charitable foundations that generate financial flows for educational institutions that directly affect their economic security;
The administration of educational institutions in which a system of economic security is being formed, taking into account the solution of self-financing problems;
Scientists who study the development of the educational sphere, both at the country level (macro level) and at the level of educational institutions (micro level).
Approbation of the work and implementation of the research results. The main provisions of the dissertation research were reported and discussed at:
4th Annual International Conference of the Faculty of Public Administration of Moscow State University. M.V. Lomonosov (May 24-26, 2006).
Round table "The role of the parent community and the implementation of the national project" Education "in the Moscow House of Public Organizations February 27, 2007
Training seminars (February 2006) for heads of educational institutions of the North-Eastern and Central districts of Moscow on the topic "Charity in a general educational institution." On the topic of the study, 5 scientific papers of 2.9 pp were published, including two in the publication of the Higher Attestation Commission of the Ministry of Education and Science of Russia, which reflect the main content of the dissertation.
The scope and structure of the dissertation work. The work is structured in accordance with its general concept and the logic of the study. The explanatory note to the dissertation research consists of a title page, a table of contents, an introduction, three chapters, including nine paragraphs, a conclusion containing brief conclusions and suggestions, a bibliographic list of used literature (153 titles). The total volume of the dissertation is 186 pages, 10 tables and 23 figures.
II. MAIN CONTENT OF THE WORK.
The introduction gives a general description of the work in terms of the following parameters: the relevance of the study; the degree of development of the problem; purpose, object and subject of research; theoretical and methodological basis; factual and statistical base of the study; scientific hypothesis, scientific novelty, theoretical and practical significance, approbation of research results.
The first chapter "The current state of theoretical, methodological and scientific and methodological support of the economic security of a general educational institution" reveals the essence of economic security in relation to general educational institutions, considers the initial concepts of economic security, the views of domestic and foreign scientists on the problems of financing educational institutions and issues of increasing the level of economic security education. Based on the analysis of domestic researchers, based on the objectives of the work, it is proposed to use the existing periodization of the development of economic thought in the education system and adapt it to solving the problems of economic security of educational institutions.
Generally speaking, there are three stages:
Stage 1 (beginning of the 20th century - late 80s of the 20th century) - general theoretical, associated with the development of the main provisions of the economics of education, which is in the wake of the economy in general (S.G. Strumilin, V.A. Zhamin , S.L. Kostanyan). Researchers of this period paid the closest attention to the problems of the impact of education on the level of income and the efficiency of state spending on public education. According to the calculations of the Soviet economy
one hundred Zhamina V.A., produced in the 60s of the last century, the share of the increase in national income associated with advanced training is 30.3%.2
Speaking about the economics of education, it should be noted that the modern development of science requires new approaches to the definition of the very concept of "economics of education". Taking into account the latest achievements of memetics, the economics of education is understood as a branch of scientific knowledge associated with the economic aspects of the perception, processing, storage and use in labor processes of the memetic baggage accumulated by mankind3.
2nd stage (1991-2004) - development of economic thought in terms of economic security issues (M.JI. Levitsky, Bethlehemsky A.B., Shevchenko T.N.). This stage is due to the adoption of the Federal Law "On Education" and the penetration of market relations into the education system and educational institutions. This time is characterized by a sharp decline in state funding (11.8% of the consolidated budget of the Russian Federation in 1995). The global changes taking place in the field of education lead to the fact that scientists of this period pay more attention to the internal problems of the education system (taxation of educational institutions, accounting, wage systems for educators, etc.). These questions do not lose their relevance for economists today;
Stage 3 (from 2004 to the present day) - the penetration of the scientific methodology of economic security into the broad activities of scientists and practitioners. The use of the concept of "economic security of education" in the studies of Russian economists (V.L. Perminov, I.N. Kondrat, etc.).
An analysis of literary sources shows that the nomenclature of indicators that can serve as an indicator base for economic security has not been formed for the modern education system. Therefore, the author of the dissertation research proposed a nomenclature of indicators for further presentation of the material.
1. Level of national security:
Percentage of spending on the education system to the country's GDP;
The ratio of the percentage of one country's GDP to the percentage of spending on education to the GDP of another country;
2. The education system as a whole:
Average salary of a teacher (educational worker) by country/region;
The ratio of the average salary of a teacher to the average salary of a worker in the manufacturing sector;
The number of people employed in general education institutions (teachers; administrative workers, students, etc.);
3. Educational institution:
The amount of financial receipts to the educational institution from the j - source;
The ratio of the amount of financial receipts from various sources;
Manageability of the financial source;
4. Person related to the education system:
Personal income (total) both related and unrelated to activities in the education system;
Personal income (private) associated only with activities in the education system; « Equivalent capital, which is accumulated by the j-th person.
The most important indicator of the above is the amount of financial receipts to an educational institution, which directly depends on the sources of funding.
2 Zhamin V.A. Economics of education (questions of theory and practice). M., "Enlightenment", 1969. Pp. 269
3 Meme (English tete) - in memetics. a unit of cultural information distributed from one person to another through imitation, learning, etc.
vaniya entering the educational institution. M.L. Levitsky identifies three main sources of funding for educational institutions (according to modern legislation)4. This is the so-called three-factor model of financing an educational institution (funding sources):
1. budgetary funds - the procedure for their receipt and expenditure is regulated by the Budget Code that entered into force in 2000. The share of the federal budget in financing secondary general education is approximately 1%, general education institutions receive almost all budget money from the regional and local budgets (the share of the regional budget is 74%, the share of the local budget is 26% according to data for 2006);
2. entrepreneurial and other income-generating activities (in the 2006/07 academic year, only 4.6% of all students used paid educational services in schools);
3. donations from philanthropists. Today, researchers distinguish the following functions of charity (these are the so-called classical functions of charity): economic function, social, redistributive, political and motivational.
In modern literature, it is believed that the economic security of the educational system (risk protection of the educational system) is, first of all, providing the entire educational system with the necessary resources (primarily financial), and at least at threshold values. At the same time, it is usually argued that the security of educational institutions themselves as physical and technological objects is important and necessary (on average, more than 400 million rubles a year are allocated to ensure the security of general educational institutions)5, and in a certain way interacts with the economic security of educational systems (institutions and individuals ).
In this formulation, the subject of economic security of an educational institution. as a scientific direction, is6:
Studying the possible protective qualities of the economic system of the state in relation to education and a specific educational institution, depending on its type and location; formation of mechanisms and tools (external and internal, primarily economic) to counter the influence of hostile forces and factors seeking to destabilize the organization's activities; the creation of protective, supervisory and advisory functions, including the state, allowing the intended functions to be performed in the proper capacity; assistance in the functioning of supporting institutions that affect the functioning of an educational institution (for example, boards of trustees at educational institutions).
Considering the foregoing, the “economic security of an educational institution” in the dissertation research is understood as the state of the availability of the required resources and the system of relationships between the agents of resource circulation, which make it possible to qualitatively carry out the functions of the organization and create a state of its security in changing economic, social and political conditions.
The goals of the functioning of the economic security of a general education institution depend on the stage of economic development and the level of economic security of the educational institution that corresponds to this stage.
The modern strategy for the development of the entire economy of the country has a tendency that a number of scientists - J. Galbraith, P. Drucker, M. Blaug, E. Hansen, F. Jansen, Yu.V. Yakovets, R. Ackoff, J. Forrester, H.H. Moiseev, Ya. D. Vishnyakov and many others define as
4 Levitsky M.L., Shevchenko T.N. Educational institutions: funding sources, taxes, accounting. -M.: MTsFR, 2004. Pp. 24.
6 According to article B.JI. IIepMHHOBa"/http://lemer.edu3000.ru/Wladimir_biblos/penninov_l .htm
the movement of SURVIVAL in the process of a systemic crisis (survival economy), through STABILIZATION (stabilization economy - sometimes the survival economy together with the stabilization economy is called a transitive economy) to radical changes in the entire life of society - the INNOVATIVE phase of development (innovative economy).
Educational institutions have a multilayered system of economic development: some live from the standpoint of economic security, mainly within the framework of SURVIVAL, others within the framework of STABILIZATION, and others are slowly but surely building INNOVATIVE relationships. This, in turn, fundamentally changes the requirements for the economic security of the entire education system in general and each educational institution in particular.
A comparative analysis of the problem of financing and maintaining the economic security of educational institutions at the proper level indicates the need to improve the financing of the Russian education system.
Thus, spending on education from the consolidated budget of the Russian Federation and the budgets of state off-budget funds as a percentage of GDP amounted to 3.9%?, and on average in developed countries 4.8% (for example: Sweden - 6.3%, Great Britain - 4 .5%, USA - 4.8%).
As mentioned above, one of the most important sources of funding for educational institutions, in addition to the budget, is charitable donations. The author of the dissertation research proposed the following definition of the concept of "charity", from the standpoint of the concepts of economic security: economic security of a given quality”. In this view, charity will be considered further.
Today, unlike in developed countries, there are practically no benefits for donors (only individuals who donate to charitable organizations that receive most of the funds from the budget can receive a tax deduction for personal income tax. Legal entities can transfer charitable donations only after paying income tax). The same situation can be traced in the taxation of entrepreneurial activities of educational institutions.
Another important indicator of the level of economic security of a general education institution is the average salary of teachers. Today, this indicator lags behind not only the average world indicators of developed countries, but even the average wage in industry (0.62%). In addition, it should be noted the enormous variation in the amounts received by teachers in different regions of the Russian Federation. So in Moscow, the average salary of a teacher in 2007 was 8030 rubles. And in the Ivanovo region. 2899 rub.8
And of the above, it can be stated (without taking into account the processes associated with the current global financial crisis) that the increase in the level of economic security of educational institutions is negatively affected by:
1. Insufficient, in comparison with the volumes allocated in industrially highly developed countries, the volumes of financing from the federal (consolidated) budget are comparable. And at the stage of formation of an innovative economy, there is a need to exceed these volumes;
2. The absence of a system of tax incentives for any financial proceeds in favor of educational institutions (business activities, charitable donations) as the basis for minimizing corruption processes in education, and the creation
7 Education in the Russian Federation: 2007. Statistical Yearbook. - M.: SU-HSE, 2007
8 According to http://stat.edu.ru
moral and ethical prerequisites for educating the younger generation with high moral potential;
3. Insufficient use of new technologies that contribute to an increase in the financial income of a general education institution (for example, fundraising technologies);
4. The gap between the average salary of a teacher and the average salary in industry. Moreover, during the formation of an innovative economy, employees with high creative potential should be additionally encouraged, and their activities should not be hindered by conservative representatives of the administration (teaching staff);
5. High difference in the average salary of teachers in different regions of the Russian Federation, which will allow a more objective assessment of the level of education quality;
6. The lag of the average salary of teachers from the average salaries of teachers in developed countries;
Chapter 2 "Solving the problems of economic security of an educational institution in the conditions of the formation of an innovative economy" theoretically analyzes the issues of creating a system of economic security of a general educational institution, considers the factors influencing this system.
First of all, the system of criteria used to describe the essence of economic security is classified. This classification is based on the following aspects:
The first aspect is related to resource provision. Due to the fact that, in principle, all resources can be represented in monetary terms, this factor will be associated with the financial condition of the organization (FG1)9.
The second aspect is related to the economic security of the individual who participate in the educational process (EBL).
The third aspect is related to the adoption of managerial decisions in the field of economic security for a given educational institution (UR).
In a formalized form, the following generalization can be made:
EBow \u003d G (FP; EBL; UR) (1)
Where is EBow the level of security of an educational institution.
It should be noted that the level of economic security of an educational institution depends not only on the level of internal factors presented in dependence 1, but also on the state of the education economy as a whole.
In modern literature, there are a large number of concepts related to the representations of the economic security of enterprises. It should be noted that the economic security of educational institutions differs from the economic security of enterprises (Table 1). To solve the problems of dissertation research, it is necessary to single out educational institutions as a specific type of objects of economic security.
Of the aspects listed above, first of all, it is necessary to pay attention to how financial flows are formed in an educational institution. It is the adopted approaches to the financing of an educational institution that have a dominant influence on the functioning of the economic security system.
9 Economic security: Production - Finance - Banks. Ed. VC. Senchagova / M .: CJSC Finstatinform, 1998, p. 50.
Table 1
Some distinctive features of an educational institution in relation to _to an enterprise (production organization)_
No. Distinctive features of an educational institution. Comments
1 Each member of modern society is obliged to acquire certain knowledge, skills and, thereby, socialize in modern structures in an appropriate way. Obligation for each citizen of the country of the provided service sharply distinguishes the educational institution from the enterprise of any type and type.
2 The service provided by the education sector relates in one way or another to any member of modern society, and many, for one reason or another, are forced to turn to the education system repeatedly. The universality of the service provided sharply distinguishes the educational institution from the enterprise of any type and type.
3 The services of educational institutions are used by people of various ages for a long time, and the services begin in early childhood, when personality formation is just beginning to take place. The duration of the service provided distinguishes the OS from an enterprise of any type and type.
4 Each citizen receives a unique service that affects his behavior and abilities for a long (very often for a lifetime) period. The uniqueness of the service provided distinguishes the educational institution from any type of enterprise.
As practice shows10, a modern normally functioning educational institution has, as a rule, several financial flows that allow the organization to carry out its activities at a certain level of economic security in a rapidly changing economic environment. Systematizing the sources of funding for an educational institution, it is possible to single out seven individual (to a certain extent independent) streams - each of which, in turn, has its own structure, dynamics, regulatory support and, most importantly, from a scientific point of view, accessibility for analysis (Fig. 1) .
Rice. 1. Sources of funding for a general education institution.
The main financial flow is, of course, budget revenues (flow No. 1) from the federal, municipal or city budgets, allocated centrally and also centrally controlled by the state. This cash flow affects both the economic security of the entire organization as a whole (EBOU) and each of its employees (EBD). From the standpoint of economic security, this cash flow is in most cases fundamental, i.e. it is he who is responsible for the well-being or disadvantage of the functioning of a state educational institution. . On average, it is believed that this financial flow forms about 50% of the financial budget of an educational institution of higher and secondary professional education. For educational institutions, receipts from the budget (regional, city-
10 Alimova N.K. Financial flows of a general education institution.// Materials of the 4th annual conference of the Faculty of Public Administration of Moscow State University. M.V. Lomonosov “Public Administration in the 21st Century: Traditions and Innovations. - M. 2006.
state or municipal) make up 90-95%". In other words, today the state cannot ensure the transition of the education system to prepare future citizens for life in an innovative economy. Therefore, educational institutions themselves need to solve this problem
Additional sources of funding, in addition to the main budget, are closely related to the goals of creating and operating the system of economic security of a general education institution.
Goal #1. Ensuring high financial efficiency of the organization and its financial sustainability, taking into account the state of the environment (meaning the environment associated with the formation of financial flows in relation to the organization). Goal #2. Ensuring the independence of technical and technological potential and high competitiveness of the organization both in the short and medium and long term
Goal #3. Ensuring high efficiency of the organization's management, creating an optimal organizational structure.
Goal #4. Ensuring a high level of qualification of the personnel of the organization, the intellectual potential of employees, the effectiveness of corporate activities. According to the developments of the author of the dissertation research, for this purpose of the functioning of the system of economic security, it is advisable to single out the following thresholds of socio-economic security that affect the system of economic security of an educational institution: Average age of the teaching staff; the amount of rotation (change) of personnel; percentage of Internet users among the teaching staff; the ratio of the average salary of a teacher to the average salary of a worker in the production sector; the ratio of budgetary and extrabudgetary receipts.
Table 2.
Comparison of socio-economic safety thresholds of _general education institution__
Name of the safety threshold Stage of "survival" Stage of "stabilization" Stage of "innovation" Statistical indicators
The average age of the teaching staff is 55 years old 50 years old 40 years old 52 years old
Percentage of Internet users among the teaching staff - 30% 85% 59.9%.12
The ratio of the average salary of a teacher to the average salary of a worker in the manufacturing sector 0.9. 1.1. not less than 2.0 0.62
Ratio of budgetary and non-budgetary receipts 0.4 0.8 1.2 0.1
Goal #5. Creation of a system for maximizing the efficiency of attracting legal additional sources of funding for an educational institution with optimization and subsequent minimization of illegal sources of generating cash flows. Figure 1 shows 6 more flows, in addition to the state budget, that can become financial sources for a general education institution.
First of all, these are receipts from the implementation of paid additional educational services (PAES) (stream No. 2). As practice shows, the range of additional educational services in a general education institution is quite limited compared to higher and secondary vocational education. According to statistics, only
11 Economics and finance education. Tutorial. M. MGOU Publishing House. 2003. p. 111.
12 School in the focus of monitoring the economics of education//National Education, 2007, No. 10
In 2006/07, 7.4% of general educational institutions provided educational d. paid educational services. According to the results of the analysis carried out by the author, such a low indicator compared to higher and secondary vocational educational institutions (they have a PEI indicator tending to 100%) is associated with two factors: the unwillingness of school principals to deal with the problems of accounting for PEI (social factor), the transfer of cash receipts from POU to other financial flows, either to “shadow money” or to charity. In case of overcoming these negative factors, the percentage of general educational institutions providing PET, according to the author, could approach 50%. On average, families spend 4,775 rubles on additional education for schoolchildren, while only a part of this money remains at school, a large share goes to institutions of additional education.
The foregoing allows us to propose an indicator of the functioning of the economy, which can serve as an indicator of the economic security of an educational institution. Let
Ked=F,u / F6C (2)
where Ke/yij is the coefficient of the quality of the functioning of the system according to the presentation of the PEI in an educational institution.
Based on the phased concept of considering the system of economic security, we determine the threshold values of Kb/yij:
survival stage: low level threshold 02; average level threshold 0.4; upper level threshold 0.6;
stabilization stage: initial level 0.7; final level 0.8; innovation stage: lower level threshold 1.0; average level threshold 1.2; the upper level threshold is unlimited.
Another financial flow, which has been increasingly talked about lately, is related to charity (flow No. 3) and the activities of the boards of trustees of educational institutions. An important factor is that in modern Russia, due to objective circumstances, there is an extremely low culture of charity. This leads to ignorance of the basics of charity as a special type of activity and as a result of incorrect actions to attract charitable donations to the educational institution. Charity is a special type of activity that significantly affects the financial support of the functioning of an educational institution. According to the author's calculations, the average turnover of charitable donations in Moscow schools is from 500 thousand rubles. up to 1 million per year. First of all, it should be noted that charity is associated not only with cash flows, but also with other resource provision. For example, the transfer of computers from benefactors. In this case, it is necessary to convert to monetary units. In other words, to determine the value of what the philanthropist transfers and already take it into account in this financial flow. It should be noted that in this case, the net financial component is meant, and the social background of charity is not taken into account.
Charity is increasingly abandoning the function of ensuring the survival of the individuals of society and is increasingly moving to the function of helping to individualize the disclosure of the ability of the individual. This leads to the expansion of ideas and concepts of charity in public life and science. We can say that charity has new functions. We will further single out two new functions of charity, and call them respectively: "RISKOLOGICAL" and "INNOVATIVE" functions.
The riskological function of charity is aimed at minimizing negative and maximizing positive processes in an educational institution.
The innovative function of charity is aimed at shaping and mastering the processes of changing life activity, the system in relation to which the action of assistance (donations) is made with the highest quality.
To analyze this financial flow from the point of view of its impact on economic security, it is necessary to note the features of charitable activities in general educational institutions, in comparison not only with the features of charity in general, but also with the specifics of attracting donations in institutions of higher and secondary professional education.
1. A unique feature of charity in an educational institution is that in the overwhelming majority of cases, to one degree or another, benefactors are relatives or people closely associated with the educational institution.
2. partial determinism in the formation of a team of philanthropists, which consists in a greater regularity in the creation of a contingent of philanthropists.
3. Collectivity of participants in the charitable process.
4. fixed amount of donation.
5. regularity of donations.
Entrepreneurial activity (stream No. 4). In the literature on the economics of education, as a rule, paid educational services and other income from extrabudgetary activities are grouped together. These financial resources are governed by the same laws and regulations that govern the business activities of any organization on the territory of the Russian Federation. In addition, leasing the premises of state and municipal educational institutions is associated with the difficulty of obtaining permission for this from the education authorities.
For many reasons of a psychological, social and economic nature, as well as contradictions in the regulatory and legislative framework, this financial flow in modern economic conditions practically tends to zero and has little effect on the level of economic security of a general education institution. The analysis made by the author of the dissertation research showed that there are a large number of educational organizations that would like and could successfully conduct entrepreneurial activities, but this is hindered both by the general atmosphere prevailing in the educational community and by the requirements that the state makes to potential entrepreneurs.
The fifth financial stream was added only in 2005 - this is participation in the national project "Education". Federal spending on the implementation of the national project "Education" in 2008 amounted to 43.425 billion rubles. In total, 15,691 billion rubles were allocated for secondary general education. (including: to stimulate schools that are actively implementing innovative educational programs, to the personal accounts of talented boys and girls - winners and prize-winners of international, all-Russian, regional competitions and olympiads, 10 thousand best teachers, payment of additional monthly remuneration to class teachers, connection of schools to the Internet, to equip schools with teaching and visual aids and equipment)
The sixth financial stream is connected with the innovative activity of the educational institution. Innovative activity in a general education institution as a source of funding is carried out primarily through one of two channels:
Certain developments are produced, which participate in the competition and are awarded in one way or another, for example, grants are awarded.
The teaching staff (innovators) accumulate certain experience, which is then transferred to other participants in the educational process, for which certain amounts of money are paid. In this case, this cash flow is often associated not with innovation activity, but with the provision of PSP.
There are three goals of innovative activity at the enterprise (maintenance, expansion, renewal), which fully apply to educational institutions. Therefore, it is possible to combine the goals of innovation activity and the goals of the functioning of the economic security of an educational institution (Table 3.
The availability of data according to Table 3 fully characterizes the relationship between the goals of the functioning of the economic security system and innovation activities carried out in an educational institution.
In turn, the costs of innovation should pay off, i.e. give financial returns. It is this information that characterizes innovation activity as a source of financing.
Table 3
The relationship between the goals of the functioning of the system of economic security and innovative activities of an educational institution.
Goals of innovation activity Goals of functioning of economic security systems. Total cost
Target #1 Target #2 Target LaZ Target #4 Target #5
Maintenance (1) x „ X12 X.3 X J4 X15
Extensions (2) x2, chi X23 X24 X25 IX2j
Updates (3) X31 X32 X„ X34 X.5 £X3j
Total cost k, £X k. £Xk3 2Xn4 ZXKs zx KJ
The seventh financial flow is associated with the so-called "shadow money". “Shadow money” refers to financial resources that circulate in the shadow economy, or money that was withdrawn (intentionally or unknowingly) from the taxable base in its circulation, despite the fact that they should have been subjected to such accounting.
According to studies conducted by the State University Higher School of Economics, in 2004 illegal collections of cash in educational institutions (for the entire education system as a whole) amounted to 1% of GDP or 150 billion rubles.13 This is a huge amount of money that, on the one hand, bypasses taxation and on the other hand, a lesson is presented on the wrong interaction between "citizen and state".
"Shadow money" circulating in the i-th educational institution at the j-th moment (Ftu) can be represented in a formalized form:
Ftu = Fn,y- Ftuts + Phtii + (±Fshch) (3)
where Fgpc - "shadow money" coming to an educational institution;
Ftuu - "shadow money" leaving the educational institution;
Fshi - "shadow money", invisible to the educational institution;
Ftu - "shadow money", walking "in a circle" in an educational institution.
"Shadow money" coming to an educational institution (Ftlu) is divided into two streams: - "gray" money - not officially registered, but paid to individuals in order to obtain real knowledge (tutoring, paying for additional educational services bypassing the bank, etc. ) and "black" money - cash collections for incomprehensible "needs of the school" without providing a report on their spending.
"http://education-monitoring.hse.ru/news.html#20060706
“Shadow money” leaving the educational institution (foi) is money paid in the form of bribes to representatives of inspection bodies and higher organizations. "Shadow money", invisible to the educational institution (F^) is the "gray" money received by teachers for tutoring for schoolchildren of other educational institutions. And, finally, the “shadow money” that goes “in a circle” in an educational institution (Ftzu) is the funds received in the form of material (charitable assistance) and spent on giving bribes.
The circulation of uncontrolled and unaccountable funds in the school creates many threats to the economic security system of a general education institution. Based on the formalized record 1 reflecting the level of economic security of a general education institution, it is necessary to note the negative impact of “shadow” money on the occupancy and diversity of financial flows (FC) since in conditions of unaccountability and uncontrollability, it is impossible to plan the financial activities of an educational institution, which in turn reduces the level of making the right managerial decisions (RM), for an individual in these conditions there is not only a threat to economic security, but also the possibility of incurring criminal and administrative responsibility. Thus, the Ministry of Education prepared amendments to the Code of Administrative Offenses and the law "On Education". For violation of the rules for the provision of paid educational services, it is planned to introduce a fine of 20 to 50 thousand rubles. for officials and from 50 to 200 thousand rubles
For legal. To increase the level of economic security of a general education institution, "shadow" money should be redirected to the financial flow represented by charitable donations and to the financial flow associated with paid additional educational services.
A summary of all seven sources of funding for educational institutions can be presented as follows.
Fu ^ Ф6ц );( fui );( Flu );( fsh] );( f„y );( Phi1| ( f,y ) (4)
where Fu is the total cash receipts to the educational institution in
¡-th moment (for example, January 2009); Fv is a source of funding associated with the budgetary receipts of the institution at the ^-th moment; FUy is a source of financing associated with the implementation of paid educational services in the ¡-th educational institution in _|" -th moment;Flts - a source of funding associated with the implementation of charitable activities in the ¡th educational institution at the ]th moment; Ф„ц - a source of funding associated with entrepreneurial activities in the ¡th educational institution at the ^th moment;Ф„ q - source of funding associated with the functioning of national projects regarding the ¡th educational institution at the )th moment; Ф„|]
Source of funding arising as a result of innovation activity (return on investment project costs) in the i-th educational institution c)-th moment;
Today, there are educational institutions that combine a wide variety of sources of funding, according to the author, the most interesting for reflecting the problems of economic security in them are the following combinations:
1. General educational institutions fully funded from the state or municipal budget. The economic security threshold of such an educational institution will be the lowest (1).
2. Educational institutions financed from two sources - the budget and additional paid educational services. The threshold of economic security of such a general educational institution will be higher (2).
3. Educational institution financed from the state or municipal budget and entrepreneurial activities. This type of general education
Institutional institutions will become widespread in the innovation economy. The economic security threshold of such a general education institution will be medium (1.5).
4. Educational institution financed from the budget and charitable donations. In its pure form, this is rare. The economic security threshold of such a general education institution will be the same average as in the previous case (1.5).
5. A general education institution that combines the following sources of funding: receipts from the federal or municipal budget, paid additional educational services, charitable donations, entrepreneurial activity. We will consider this model as the basic model for financing educational institutions in the current economic conditions, since it provides the maximum level of economic security (3).
Summarizing the material of Chapter 2, it can be noted that a number of indicators of the system of economic security of an educational institution require changes, namely:
1. Not only for the economic security of individual educational institutions, but also for the entire education system as a whole, it is required to increase spending on education as a percentage of GDP to the level of developed countries (i.e. from 3.9% to 5%);
2. It is necessary to increase the average salary of teachers to the level exceeding the average salary in industry (the ratio is not 0.62 as in 2007, but 2);
3. It is required to attract young personnel to schools in order to reduce the average age of teaching staff (from 52 to 40-45);
4. Expanding the range of funding sources and increasing the funds received by the educational institution increases the level of economic security (extrabudgetary funds should not be 5-10%, but at least 30% of all financial receipts);
5. "Shadow money" must be withdrawn into transparent, legal financial flows, in particular, transferred to charitable donations.
In the third chapter "Improving the system of economic security of an educational institution in a rapidly changing economic environment." Contain specific recommendations for improving the functioning of the economic security system in a general education institution (SEBOU).
The creation and improvement of SEBOA requires the analysis of personalities associated with the educational process. (EBL) - This person has a certain level of economic security, which must be assessed in the process of analyzing the economic security of an educational institution. In this formulation, the economic security of an individual is a component of the economic security of an educational institution.14
A person associated with the educational process acts either as a direct participant in the educational process (teachers, students, administration, etc.), or as individuals indirectly associated with an educational institution (parents and relatives of students, donors, etc.). To consider this duality of personality, the paper proposes to use the economic and social categorization of all persons involved in the educational process. The categorization is based on two parameters - income (the amount of monetary units, tangible and intangible resources converted into monetary units received by a person), and equivalent capital (the amount of monetary units that a person or family (household) can earn from all their movables). and real estate, including essentials) (Fig. 2).
14 Kondrat I.N. Economic security of the production of educational services and its institutional support St. Petersburg: Publishing House St. Petersburg. State. University, 2005.
We will further understand by the economic category all those economic entities who are limited by the framework (thresholds of economic security) of one cell (cell, level of economic condition, etc.) of the matrix under consideration.
It can be seen that individual categories are easily combined into economic groups. Based on the provisions of the economic security of educational institutions and the purpose of this study, the following groups can be proposed according to the level of economic security:
The first level of economic security of persons participating in the educational process - categories with codes 1.1; 1.2; 1.3; 2.1; 2.2. These are individuals (people, families, etc.) who are in any of these categories, as a rule, they have their own normal housing (they rent a room, a hostel, several relatives with families live in one small apartment, etc. ).
In the best case, their income is below or equal to the subsistence level. General education institutions located in regions where the majority of the population belongs to this category (subsidized regions, with a low standard of living and a low average salary of teachers (Ivanovskaya Oblast), relative to other more prosperous regions (Moscow) are at the lowest level of economic security.
The second level of economic security of persons participating in the educational process is the category code; 3.1; 3.2; - persons of this economic group have better living conditions. As a rule, the equivalent capital they have is inherited, since low and medium income in modern Russian economic conditions makes large savings difficult. But at the same time, the amount of capital is insufficient to receive income from it.
Extra Large *D 5 5.1 5.2 5.5 5.4 5.5
Large *H 4 4.1 4.2 4.3 4.4 4.5
Medium *B 3 3.1 3.2 3.3 M
Small *A 2 2.1 2.2 2.3 Ch 25
Super Small 1 1.1 1.2 1.3 M b5
I1 SVFH small 21 small z1 medium 41 large 51 Extra large
Income (HH)
Rice. 2.3.1 Matrix "EQUIVALENT CAPITAL - INCOME" (matrix of material well-being of a benefactor or beneficiary)
Accepted conventions:
I1 - ultra-low income (SM-DH); 21 - a small amount of income (M-DH); Z1 - average income (S-DH); 41 - a large amount of income (SB-DH); 51 - extra large amount of income.
1 - ultra-small value of equivalent capital (SM-EC); 2 - small amount of equivalent capital (M-EC); 3 - average value of equivalent capital (S-EC); 4 - a large amount of equivalent capital (B-EC); 5 - extra large amount of equivalent capital (V-EC).
*a - the moment of transition of income from ultra-small to small; *b - the moment of transition of income from a small to an average state; *at - the moment of transition of income from an average state to a large one; *r - the moment of transition of income from a large state to a super-large one;
*A - the moment of transition of equivalent capital from an ultra-small state to a small one
*B - the moment of transition of equivalent capital from a small state to an average one;
*B - the moment of transition of the equivalent captal from the average state to the large one;
* Г - the moment of transition of the equivalent capital from a large state to an extra large one.
The third level of economic security of persons participating in the educational process - category code 4.3; 3.3; 2.3. This group of persons is usually divided into two parts in modern literature. The first subgroup - this subgroup includes people who in sociology, as a rule, are characterized as the middle-middle class and the second subgroup - the upper-middle class. The financial situation of this category makes it possible to pay for additional educational services and, moreover, to be philanthropists in favor of education. General educational institutions whose employees receive wages that ensure their belonging to the middle class and are able to attract sufficient additional resources (since the surrounding population has the opportunity to both purchase additional paid educational services and act as philanthropists in favor of the educational institution) are at the most optimal level of economic security.
The fourth level of economic security of persons participating in the general educational process - category code 1.4; 1.5; 2.4; 2.5; 3.4; 3.5 - these are the so-called owners of large and super-large incomes. These categories of individuals (families, respectively) can increase their equivalent capital. The time spent by people in such categories is very often insignificant. As a rule, he quickly finds himself in the sixth category.
The fifth level of economic security of persons participating in the educational process - category code 4.1; 4.2; 5.1; 5.2; 5.3 - Persons of the fifth economic group are persons endowed, to a certain extent, with mutually exclusive economic characteristics. People with large and super-large equivalent capital have the opportunity to extract income from this capital, and very often above average. It's hard to imagine people not doing this.
The sixth level of economic security of persons participating in the educational process - category code 4.4; 4.5; 5.4; 5.5 are rich and very rich people. In sociology, they belong to the upper middle and upper class. Representatives of this category often act as major donors in favor of educational institutions and individuals associated with the educational institution. The most striking example of such activities is the Dynasty Charitable Foundation, established in 2001 by VimpelCom founder Dmitry Borisovich Zimin. Dynasty is one of the first private foundations in Russia with a total program and project budget of $5 million in 2007.15
The foregoing allows us to speak about the creation of the conceptual foundations of the system of economic security of a general educational institution (SEBOU), which in turn makes it possible to move on to a more detailed presentation of the technology for creating systems of economic security of educational institutions.
In this regard, the general sequence of creating a self-improving system of economic security of an educational institution is proposed (hereinafter the sequence - Fig. 3).
15 Foundation website: http://www.dynastvfdn.com/
BLOCK #1. Identification of an educational institution as an object of economic security.
Identification consists in the development of a special, so-called identification code of the system in relation to which it is compiled. The procedure for compiling such a code involves the implementation of several sequential procedures. The first procedure is the assignment of an educational institution to one of the types, depending on how well the functioning of the economic security system is set in it.
The second procedure is the assignment of an educational institution to one of the types, depending on how much it receives from the budget of the state or municipal bodies relative to the total budget of the organization.
The third procedure is the assignment of an educational institution to one of the types, depending on the amount of income from additional educational services in relation to the total budget of the organization.
The fourth procedure - the educational institution is assigned to one of the types, depending on the amount of income from charitable activities in it relative to the total budget of the organization.
The fifth procedure - the educational institution is assigned to one of the types, depending on how much income it receives from entrepreneurial activity relative to the total budget of the organization.
The sixth procedure - the analysis of all personalities (students) participating in the educational process is carried out, according to the method proposed in the above. Each person is assigned a code according to the matrix in fig. 2 and then the group to which it belongs is determined.
The seventh procedure - an analysis is made of all individuals (teaching staff) participating in the educational process, according to the methodology proposed in the sixth procedure.
Each person is assigned a code according to the matrix in fig. 2 and then the group to which it belongs is determined.
The code obtained as a result of the procedures carried out serves as an image for the unambiguous identification of an educational institution as an object of economic security and serves as the basis for developing the goals of improving (creating, if necessary) the system of economic security.
BLOCK №2. Formulating the goals of economic security of an educational institution.
The codes obtained as a result of the analysis (block No. 1) are the basis for formulating the goals of economic security of an educational institution.
EB quality
Identification of an educational institution as an object of economic security
Formulating the goals of economic security of an educational institution
Development of the concept of the system of economic security of an educational institution.
Development of measures to create a self-improving system of economic security of an educational institution
Implementation of the proposed activities
1 sufficiency
Planned
bathroom change happened
Monitoring (verification) of the quality of the plans (activities) being implemented and their sufficiency for the functioning of a modern / 6 \ economic security system in an educational institution, taking into account the stage \ of the country's economic development
correspondence
Checking the change of the identification image about;
educational institution
Systematic charity is not functioning effectively enough
Scheduled shift did not occur
Appeared
positive experience
Exchange of experience in the functioning of the system for ensuring the economic security of an educational institution
Fig.Z. The general sequence of creating a self-improving system of economic security of an educational institution.
When formulating the goals of economic security of an educational institution, first of all, it is necessary to determine at what stage of economic development it is (survival, stabilization or innovative transformations).
BLOCK №3. Development of a concept for creating a self-improving EBOU system.
According to the generally accepted definition, a concept (from Latin sopserio - understanding, system) is a certain way of understanding, interpreting an object, phenomenon, process, the main point of view on an object, etc., a guiding idea for their systematic coverage. The term "concept" is also used to designate the leading idea, a constructive principle in scientific, artistic, technical, political, and other types of activity.
1. The material security of a person associated with the implementation of the activities of an educational institution should be at a level that ensures proper eco-
the nomic security of that person. It is necessary that the income of the teaching staff correspond to the average level of income in the country (today, the level of wages in education lags behind the level of wages in industry (0.62%) and is 1.72 to the subsistence level of the able-bodied population (the subsistence minimum is taken as 1.0). These indicators indicate that the level of economic security of employees of educational institutions is rather low).
2. The state of the material and technical base of an educational institution and financial resources should ensure its normal functioning (according to statistics, in 2007 37% of Russian schools required major repairs, 4% were in disrepair. Thus, it can be stated that a third of general education institutions of the Russian Federation have a low level of economic security in this aspect).
3. After analyzing the income of the individual and the material and technical base, it is necessary to assess the level of economic risks and answer the question of how much funding is needed for a general education institution to maintain a high level of economic security. As a rule, budget revenues do not cover 100% of the funds needed to complete this task. Therefore, the concept of the EBOU system should form the nomenclature of financial flows (except for receipts from the state) that a general education institution can and should attract.
4. Based on the identification of the educational institution, the administration must make management decisions aimed at maintaining the economic security of the educational institution at the proper level.
Based on the concept, the measures necessary for its implementation are developed. In the context of the transition to an innovative education system, the concept of an economic security system is necessary for every educational institution.
BLOCK №4. Development of measures to create an improved EBOU system.
The development of measures to create an improved EBOU system should be based on the forecasts for the development of each of the organization's funding sources.
BLOCK №5. Implementation of the proposed activities.
The implementation of the developed measures should be qualitatively implemented. World practice has developed a whole arsenal of techniques for these purposes, some of which will be presented below.
It is necessary to pay attention to the key link in the entire process of introducing a self-improving EBOU system into the activities of an educational institution. Those employees who will be involved in this process should understand that economic security is necessary not only for the sake of socio-psychological effects, but also for the sake of innovative processes in the functioning of an educational institution. At the innovation stage, the issue of economic security moves to another plane and is associated with the competitiveness of an educational institution and up to the national education system.
BLOCK No. 6. Monitoring (checking) the quality of the implemented plans (measures) and their sufficiency for the functioning of a modern system of economic security in an educational institution, taking into account the stage of the country's economic development.
The quality check of the implemented activities should be carried out according to many indicators (the correctness of the paperwork, the nomenclature of POU, activities to attract charitable donations, etc.)
BLOCK No. 7. Checking the change in the identification image of the educational institution.
The performed activity naturally affects the nature (numerical expression) of the identification code (block No. 1 of this sequence). As soon as the nature of this code has changed, we can talk about the emergence (creation, development, etc.) in an educational institution of experience in improving the economic security of an educational institution. Therefore, you can go to the last block of the specified dependency.
BLOCK №8. Exchange of experience in the functioning of the system EBOU.
The existing experience of functioning of the system of economic security of an educational institution, on the one hand, allows (starting from it) to move on to a new “turn of transformations”, and on the other hand, to generalize it with the experience of other educational institutions (organizations). This sequence allows you to have a self-improving system of economic security of an educational institution.
The implementation of the proposed activities (block No. 5) is considered by the author using the example of fundraising technologies generating financial flow No. 3 (Fig. 1) - charity. Fundraising (Fund-raising) is the search or collection of sponsorship funds: for the implementation of socially significant projects, programs and actions; or support of socially significant institutions16. In our case, such an institution is a general education institution. One of the most common fundraising methods is the method of collecting private donations. The collection of private donations is the involvement, first of all, of individuals (or legal entities) in the transfer of certain amounts in favor of an educational institution.
Fundraising events (organization of charitable activities) include several important events:
Creation of the Board of Trustees of the educational institution;
Development of Charitable Programs, which formulate the goals of collecting private donations;
Appeal to potential donors. There are several groups of potential donors (philanthropists in favor of the school): parents, as philanthropists, can make donations both in the form of direct monetary transfers, and in the form of transfer of material values or voluntary gratuitous work for an educational institution17 (today this is the largest group of philanthropists in favor of schools (up to 95%); parents-businessmen (their donations can be expressed in addition to the above in paying bills and providing free services); businessmen not associated with an educational institution; graduates of this educational institution. The form of appeal can be expressed in the placement of written information on stands in an educational institution or on websites (the so-called open offer agreement).
Development of various fundraising activities for each group of potential donors. According to the author's observations, the most common fundraising technology in educational institutions today is an oral appeal to potential donors. The low development of the use of various methods to attract donations will increase this financial resource.
16 Vir^"do^enbean.ga/^r^arv^Mm!
Charitable activity on the territory of the Russian Federation today is regulated by the law "On Charity and Charitable Organizations" dated August 11, 1995 No. 135-F3. The law specifies the participants in charitable activities and the forms in which charitable donations can be made.
The following fundraising techniques can be applied: charity sales, charity auctions, the creation of an alumni club, etc. and so on.
Fundraising technologies of charity form financial flows, the movement of which in real practice has its own variants. The cash flow options discussed below are implemented in Russian practice. The author of the dissertation research analyzed the effectiveness of these options from the point of view of the economic security of a general education institution.
Option 1. Donations go to the personal account of the educational institution in the treasury. Due to the complexity of working with the treasury and the difficulties in spending the funds raised independently, the level of this option in terms of economic security will be the lowest.
Option 2. Creation of a non-profit organization, the main purpose of which is the financial support of a certain educational institution. The maintenance of such an organization requires material and moral costs. Therefore, the level of economic security is assessed as medium.
Option 3. Over the past few years, another variant of the movement of charitable donations of a general education institution has appeared. An independent charitable organization (most often in the legal form of a charitable moderator fund) unites several educational institutions by providing them with a service in the form of opening a subaccount on their current account. This option enables the educational institution to independently manage the funds raised and minimizes material and moral costs. Therefore, this variant of the movement of charitable donations is by far the best.
In conclusion, conclusions and suggestions are formulated, arising from the logic and results of the study.
MAIN PUBLICATIONS ON THE THEME OF THE THESIS Works published in the publication recommended by the Higher Attestation Commission of the Russian Federation:
1. Alimova N.K. Analysis of the structure of benefactors as a basis for developing a model of economic security of the organization. // Bulletin of the university. State University of Management. No. 6 (44). M.: 2008. - pp. 173 -174.
2. Alimova N.K. Mathematical modeling in the prism of solving problems of economic security I Bulletin of the University. State University of Management. No. 5 (43). M.: 2008. - pp. 159-161.
Articles in other publications
3. Alimova N.K. Attracting additional financial resources to an educational institution. // Directory of the head of the educational institution. No. 2 2006 -p. 26-35.
4. Alimova N.K. Financial flows of a general education institution // Proceedings of the 4th annual international conference of the Faculty of Public Administration of Moscow State University. M.V. Lomonosov (May 24-26, 2006).
5. Kirsanov K.A., Alimova N.K. Charitable activities in an educational institution. // Directory of the head of the educational institution. No. 8. 2007. -p. 18-25.
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Thesis: content author of the dissertation research: candidate of economic sciences, Alimova, Natalya Konstantinovna
INTRODUCTION
Chapter 1 The current state of theoretical and methodological and scientific and methodological support for the economic security of a general education institution.
1.1 Economic security of an educational institution: basic concepts and sources of funding.
1.2 Financing of educational institutions in the light of the concepts of economic security.
1.3 Increasing the level of economic security of educational institutions: from state budget financing to charitable activities.
Chapter 2. Solving the problems of economic security of an educational institution in the conditions of the formation of an innovative economy.
2.1 Budget financing and threats to the formation of an innovative economy.
2.2 The goals of the creation and functioning of the economic security system and their relationship with additional sources of funding for an educational institution.
2.3 "Shadow money" and the problems of their impact on the economic security of an educational institution.
Chapter 3. Improving the system of economic security of an educational institution in a rapidly changing economic environment.
3.1 Assessment of the level of economic security of a person participating in the educational process as the basis for the development of high-quality management decisions in an educational institution.
3.2 Initial provisions of the concept and the general sequence of improving the system of economic security of an educational institution.
3.3 Fundraising technologies as a tool to increase the level of economic security in a general education institution.
Thesis: introduction in economics, on the topic "Economic security of an educational institution in the context of the formation of an innovative economy"
At present, the system of general secondary education in the Russian Federation includes more than 67,000 educational institutions, in which 20 million children and adolescents study. Enrollment in general education in the Russian Federation is one of the highest in the world, accounting for 81% of the population aged 7 to 17 inclusive. The general education system employs 1.7 million teachers, or 2% of Russia's working-age population.1 Education is currently allocated 277 billion rubles, and it is believed that more than two billion rubles circulate in the shadow economy. Thus, the economic security of educational institutions is one of the most acute problems of modern social development. The Concept for the Modernization of Russian Education for the Period up to 2010 (Order of the Ministry of Education of Russia No. 393 dated February 11, 2002) states: development, considered as an investment in the future of the country, in which the state and society, enterprises and organizations, citizens - all interested in quality education participate.
One of the most important indicators of the economic security of educational institutions is the level of teachers' salaries - the main link in pedagogical technologies. Today, teachers' salaries fluctuate in a very wide range from 5720.6 (Moscow region) to 2721.3 (Saratov region).
However, despite the seeming understanding of the significance of the problem, the level of teachers' salaries remains lower than for those working in production, and even more so in trade. Broke out in 2008
1 http://stat.edu.ru The global financial crisis further exacerbated the problem of the economic security of educational institutions.
A detailed analysis of the development of the education system over the past 20 years shows that most of the changes that have taken place in it are directly or indirectly related to the economy, the distribution of cash flows, the fight against financial crises, etc. Thus, it can be stated that the issues of economic security of educational institutions in the recent period and until now have been and are dominant in the whole mass of existing problems. At the same time, a number of serious opportunities in improving the level of economic security of educational institutions are used extremely insufficiently, and when introducing the activities of teaching staff into practice, it is not rational and not professional. A modern educational institution today is a bunch of problems, and often the problems associated with economic security come first. The Russian education system can only become competitive and regain lost leading positions in many respects, when each educational institution has a system of economic security functioning at a high quality level.
The degree of development of the topic. The problem of economic security on a national scale and in relation to a production organization is covered to a certain extent in foreign and domestic literature. At the same time, in the context of the formation and reform of the Russian education system, the issue of the security of an educational institution, due to its specific features, has acquired independent significance, as well as the development of methods for ensuring the economic security of a person participating in educational processes. But these problems, especially in systemic unity, have not yet been studied taking into account changes in the economic situation in the country. Studies in the field of economic security of education are mostly declarative in nature, and in relation to a general educational institution, taking into account their diversity and specificity, they are generally absent. For example, until now there is no any exact information on the shadow economy in relation to Russian schools, especially taking into account regional characteristics. It should be borne in mind that today 1.7 million people work in general educational institutions, and 20 million children and adolescents study. If we take into account that every child has parents, then the magnitude of the problem of economic security of educational institutions becomes clear.
The relevance of this study is determined by the ability to significantly increase the level of economic security of an educational institution in rapidly changing external and internal conditions. A modern educational institution is financed from a large number of sources. However, to date, no systematization of these sources has been carried out, their mutual influence has not been revealed, there is no information about how the financial sources of an educational institution change from the transformations taking place in the country's economy. The current economic situation (over the past ten years) has repeatedly changed, from a transitional economy to an innovative economy has gradually begun (unfortunately, the global financial crisis has made negative adjustments to the transformation that has begun). But any crisis ends sooner or later, and the country will again return to building an innovative economy, and educational institutions should play a big role in this. On the one hand, they must educate future citizens of the country who are ready to live in a rapidly changing innovative environment. On the other hand, schools themselves must become innovative in their essence, that is, constantly modernize and diversify their internal environment. However, this is not possible without a well-functioning and constantly improving system of economic security of educational institutions.
All of the above allows us to formulate the problem of this study: increasing the level of economic security of educational institutions, taking into account the ongoing changes in the external and internal economic and social environment.
The object of the study is the system of economic security of a general education institution that provides complete secondary education certified by a document (state certificate) in the context of changing social development priorities. In the text of the dissertation research, the terms "educational institution", "school", "educational institution" will be used in all these cases, unless otherwise specified, a general educational institution is meant.
The subject of the study is the organization of financial flows that ensure the goals of the functioning of an educational institution based on the development of a system of economic security.
Thesis: conclusion on the topic "Economics and management of the national economy: the theory of economic systems management; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economics; logistics; labor economics", Alimova, Natalya Konstantinovna
CONCLUSION.
Summarizing the above, we can state: a) the formulated problem of this study (increasing the level of economic security of educational institutions, taking into account the ongoing changes in the external and internal economic and social environment) has been solved in its main aspects; b) the research hypothesis proposed for study (the higher the level of economic security of a general education institution, the more opportunities for the formation of an innovative economy in it) has been proved.
The paper shows that the conceptual apparatus of the sciences of risks and security, including economic security, both abroad and recently in Russia, began to change conceptually and this is most clearly manifested in the formation of the theory of economic security associated with educational institutions. The paper substantiates that if it were not for that multifaceted and multifaceted activity in the field of economic security that has developed to date, the economic state of educational institutions would not only become more complicated, but would lead to severe deformations, irreversible in nature. A modern educational institution cannot exist without economic security. Unfortunately, not everyone understands this and often in a distorted form. The paper forms modern ideas about the process of ensuring economic security as a phenomenon of universal human life support and shows how this phenomenon is refracted in the actual practice of the functioning of educational institutions, how it affects each participant in the educational process and the educational institution as a whole. Proceeding from this, the entire structure of the work was built, the logic of presenting the material was formed, new provisions of both scientific and practical nature were proposed.
Approaches to ensuring economic security in an educational institution have changed radically over the past decade. These transformations were due to the fact that a period of evolutionary transition to economic security was required, which, in its form and content, fit into the norms of the global civilizational process. The paper shows that the trends in the development of economic security in Russia, in principle, have converged with global trends, and now there is a gradual process of their merging.
Thus, the following conclusions can be drawn: 1. The categorical and conceptual apparatus of the theory of economic security has been clarified, the modern content of a number of terms has been disclosed, in particular, such as “security of an educational institution”, “economics of education”, “charity”, “shadow money” and "Economic security of an educational institution". The “Economics of education” is defined through the idea of cultural units (memes), which made it possible to change the conceptual vision of the entire range of issues in this field of knowledge. The concept of "security of an educational institution" is defined on the basis of ideas about goal-setting and goal-fulfilling processes in economic security, which made it possible to more clearly identify the range of indicators of the safety of an educational institution in modern economic conditions. The concept of "economic security of an educational institution" was also associated with ideas about goal-setting and goal-fulfilling processes, which made it possible to systematically approach the problem under study. The concept of "charity" for the first time in the literature was associated with the conceptual basis of economic security, which made it possible to consider charitable activities in relation to educational institutions on a fundamentally new level and to identify global domestic trends in changing the functions of charity and its role in modern society. The concept of "shadow money" is disclosed based on the concept of duality (a combination of negative and positive impact of undocumented money flows) of the processes taking place in an educational institution.
2. A set of indicators (parameters) of economic development has been formed, which are simultaneously multi-level indicators of the economic security of an educational institution.
3. Researches on the problems of target settings for the functioning of economic security have been generalized and adapted, and a new target setting has been developed in relation to the activities of educational institutions. At the same time, a complex was formed that summarizes the existing sources of funding, and the ability of each of them to influence the level of economic security of an educational institution is shown. In total, eight financial sources have been identified:
budget financing,
Paid educational services,
Charitable donations of individuals and legal entities,
entrepreneurial activity,
Participation in national projects,
Social assistance and provision of benefits,
innovative activity,
- "shadow" money.
Each financial source is studied in detail and its influence on the system of economic security of an educational institution is shown. Particular attention is paid to the state financial regulation of the activities of educational institutions. It is substantiated that this source of funding makes it possible for an educational institution to function only in the conditions of a transitive economy (the stage of survival). Therefore, the problems of self-financing are extremely significant, which allow the economy of an educational institution to be transformed to higher stages of development. In this regard, sources of funding have been studied to improve the safety level of an educational institution.
For example, it has been established that charity is a unique and specific financial flow (systemically complementing other financial flows), which qualitatively changes the economic security of the educational institution in which it (systemic charity) is carried out;
4. The current level of threats of the shadow economy in general educational institutions is revealed in terms of the impact on the transformation of the transitive economy (with the allocation of two independent stages: survival and stabilization) into the country's innovative economy.
5. The main factors influencing the level of economic condition of persons participating in educational processes with their subsequent association into groups of influence on the economic security of an educational institution are determined.
7. The possibility of adapting fundraising technologies to modern domestic reality as one of the factors that can increase the level of economic security in a general education institution is considered. It is proposed to use fundraising technologies more widely, extending them to the interaction of an educational institution and parents, businessmen, graduates, government agencies responsible for the development of education.
