Template-Type: ReDIF-Article 1.0
Author-Name: Alena V. Matskevich
Author-Email: amatskevich@hse.ru
Author-Workplace-Name: National Research University Higher School of Economics, Moscow 101000, Russia
Author-Name: Vera V. Romanova
Author-Email: vromanova@hse.ru
Author-Workplace-Name: National Research University Higher School of Economics, Moscow 101000, Russia; Financial Research Institute, Moscow 127006, Russia
Title: Application of Per Capita Standards for Financing of Educational Institutions
Abstract: The purpose of this article is to analyze financing of educational institutions based on per capita standards and to identify various approaches to determination of standard costs for public (municipal) services provision. Based on the legislative and normative frameworks of the Russian Federation subjects, as of May 2017, the authors identified three main approaches at the regional level to determination of the standard costs structure, depending on the distribution of the costs’ elements for general economic needs. The results of the research showed that, despite another Russia’s demand to oblige regions to apply per capita standards for determination of the subsidy amount for public (municipal) assignment fulfillment, it was not accomplished in all constituent entities of the country. In some cases, relative statutory and regulatory enactments imply the use of per capita standards and standard costs, but in reality, the calculations for financing receiving are based on actual expenditures.
Classification-JEL: I20, I22, G20, G28
Keywords: financing of educational institutions, financing based on per capita standards, subsidies for financial support of public (municipal) assignment, basic standard costs, industry and territorial ratios
Journal: Finansovyj žhurnal — Financial Journal
Pages: 110-120
Issue: 6
Year: 2017
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/6/articles/fm_2017_6__09.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170609:p:110-120