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FINANCING ISSUES OF PRE-PRIMARY EDUCATIONAL INSTITUTIONS AT THE EXPENSE OF STATE BUDGETARY FUNDS
M.A. Sharapova, senior lecturer Tashkent financial institute (Uzbekistan, Tashkent)
DOI: 10.24411/2411-0450-2019-10510
Abstract. This article outlines the measures taken to improve the costs of primary educational institutions in the structure of expenditures of the state budget and the amount of expenses in the content of budget spending on this sector.
Keywords: social sphere expenditures, educational expenses, pre-primary educational expenses, public financing, efficiency use of expenses.
Socialism of market economy requires the coordination of economic policy with social policy. If the economy creates products and service for the social needs, in turn solving the social problems will increase the human effectiveness which helps the economy to blossom. The existence of this link in real life requires the adaptation of economic and social policy. The states social and financial policy in Uzbekistan is driven by the provision of social support to socially vulnerable layers of the society, particularly low-income families, lonely elderly people, persons with disabilities, temporary unemployed and other needy people. As it turns out, the transition to an effective system of social protection of certain strata of the population, which forms the basis of social reforms in the country, is in line with the strategic goals of economic development. It is worth noting that on the basis of the socially-oriented approach, which is one direction of the five ways in transition to market economy, a substantial part of budget expenditures are spent on social services and
social support of the population. It is obvious that the cost of social spending cannot be estimated without the state budget. Therefore, "We must revise the budget system of the country, ensure that the budget revenues and expenditures are open transparent to our people" [1].
Expenditures for social services and social support of the population in 2017 amounted to 54.73% of the state budget, while in 2018 it amounted to 55.76% and increased by 0.03% and in 2019 - 47% percent planned. In particular, the expenditure on education will be 32.28 percent of total state budget expenditures in 2017, up from 31.37 percent in 2018 and by 2019 to 26.5 percent. In spite of the fact that the expenditure on social spheres and education expenditures in the total budget expenditures decreased in 2019, while expenditures for pre-primary education were estimated to be 3.6% of total budget expenditures in 2017 and 3.67% in 2017, according to the plan 3.75%. This is also the result of the attention paid to the sphere.
Table 1. The amount of money spent on pre- primary education expenditures by the state
budget between 2017 and 2019 [3]
№ Expenditures 2017 year 2018 year 2019 year
Billion soums % Billion soums % Billion soums %
1 State budget expenditures, total 49 343,7 100 62 170,0 100 107 118,4 100
1.1 Social and social support expenditures, total 27 009,3 54.73 34 664,0 55.76 50 224,1 47.0
1.2 Education expenditures, total 15 979,6 32.38 19 504,3 31.37 28 394,2 26.5
1.3 Pre-primary expenditures 1799 3.64 2282,2 3.67 4021,6 3.75
As can be seen from the above, a considerable portion of the national budget is allocated to the education sector. Primary education is the first step in the system of continuous education. This step is the skills that will be developed at the next levels of education and will enable the concept of lifelong learning.
President of the Republic of Uzbekistan Sh. Mirziyoyev made the following comments on this matter: "Taking into account the role and importance of pre-primary education in the life of our society, The Ministry of Pre-primary Education was established as the most important element of our children's upbringing. We need to strengthen the material and technical basis of this sphere, including the construction of thousands of new nurseries in the next 3-4 years, raising the quality and level of education to a new level".
In 2018, 4911 children's educational institutions in the country cover 739 600 children of 2 450 000 pre-primary age (3-7). By 2019, mobilization of all capacities to increase the focus on human capital is one of the main objectives, envisaging increasing the coverage of pre-primary education from 34% to 44% in 2019. Here, we will analyze the spending of budget-funded pre-primary education institutions.
In 2017, expenditures on pre-primary education amounted to 1798.5 billion soums. In 2018, these expenses amounted to 2 282.2 billion soums. It is 45% more than in 2017. And in 2019 it amounted to 4021.6 billion soums, this figure is 176.2% against the previous year.
Diagram 1. Directions of Expenditure on Preschool Educational Institutions, in percentage [3]
A significant portion of the costs, up to 50%, will be spent on financing the wages of these institutions. 2.7% of total preschool education expenditures were directed to the financing of territorial bodies of the Ministry of Preschool Education, 0.6% to the provision of educational and methodical, 0.4% didactic literature and distribution materials, 2% for equipment, 4% for construction, reconstruction and repair, 1% for bed sheets and other inventory, 4% for current repairs, 0.2% installation of energy heating boilers, and 8% - for the consumption of foodstuffs.
Further development of the pre-primary education system, strengthening of the mate-
rial and technical base, the expansion of the network of pre-school educational institutions, increasing the coverage of children with pre-school education and the provision of preschool educational services in 2019-2021 it is planned to construct new kindergartens, to carry out full-fledged repair and reconstruction of existing preschool educational institutions.
It should be noted that from the State budget for construction, reconstruction and overhaul of preschool educational institutions in 2019 it is planned to allocate 1655 billion soums, in 2020 - 1820 billion soums and 2021 - 2003 billion soums.
Establishment ■ Reconstruction of of preschool pre-school institutions educational institutions
Complete repairs of preschool institutions
h«107
1044 1148 1263
1 523 575 1 633
2019'
2020
202 J
Diagram 2. Funds from the State Budget for construction, reconstruction and overhaul of preschool educational institutions, billion soums [3]
In conclusion, It should be noted that the issue of financing social spheres remains relevant as one of the most important tasks of our people is to further the wellbeing of the population. Therefore, in the last two years, a number of activities have been undertaken to find solutions to the problems faced by this
issue, particularly in the system of pre-school education, which focuses on the development of the private sector. All measures undertaken under the leadership of the head of our state allow us to elevate both industries to a qualitatively new level and radically improve their material and technical equipment.
References
1. Mirziyoyev ShM.Application to the OliyMajlis of the Republic of Uzbekistan from December 22, 2017: Priority tasks, plans and projects.http://uza.uz/oz
2. MirziyoyevSh.M. Application to the OliyMajlis of the Republic of Uzbekistan from December 25, 2018, http://uza.uz/oz
3. http://www.mf.uz - prepared by the author on the official data of the Ministry of Finance of the Republic of Uzbekistan
ВОПРОСЫ ФИНАНСИРОВАНИЯ ДОПОЛНИТЕЛЬНЫХ ОБРАЗОВАТЕЛЬНЫХ УЧРЕЖДЕНИЙ ЗА СЧЕТ ГОСУДАРСТВЕННЫХ БЮДЖЕТНЫХ ФОНДОВ
М.А. Шарапова, старший преподаватель Ташкентский финансовый институт (Узбекистан, г. Ташкент)
Аннотация. В данной статье рассмотрена роль расходов дошкольных учреждений в составе расходов государственного бюджета, а также проводимые меры и мероприятия по совершенствованию финансирования данной сферы за счёт средств государственного бюджета.
Ключевые слова: расходы на социальную сферу, расходы на образование, расходы на дошкольное образование, бюджетное финансирование, эффективность использования расходов.
