Expenditures on education gdp. Public spending on education in the European Union

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Introduction

Relevance of the topic. Sustainable development of the social sphere is the basis for the prosperity of human society and the state as a whole, since the development of any country is always closely related to the level and quality of public services provided on its territory. Expenditures on social needs, primarily health care and education, should be considered as government investments in human capital. That is why there is no doubt that it is necessary to recognize the priority of financing this area.

The role of education in the modern world cannot be underestimated, since this process is of equal importance both for the person himself and for the development of the country. Therefore, without investing in education and science, it is impossible to get rid of poverty and successfully compete with producers from other countries. The development of the country's intellectual potential will guarantee the solution of economic and social problems. The Russian education system should be competitive, focused on the needs of the labor market.

Education is a sphere of public life where the interests of the state and citizens are closely intertwined. That is why educational policy and large-scale reforms in this area currently being carried out by the Russian government are of interest not only to officials involved in the education management system, university teachers, school teachers, but also to almost all Russian citizens of different age categories, who make up the largest “class” is students (schoolchildren, students, graduate and doctoral students, students of various courses of additional education, professional retraining programs, etc.).

In the context of market reforms, the relevance of financing educational institutions remains one of the main problems of the state budget.

The object of the study is budget expenditures on education in Russia.

The subject of the study is the legal norms regulating educational activities; theoretical developments in this area.

The purpose of the course work is to study the financing of education in Russia. To achieve this goal, the following tasks must be completed:

1) Consider the state of the education system in Russia today.

2) Analyze state expenditures on education in Russia, consider their composition, essence and sources of financing;

3) Identify problems and possible actions to improve the financing of education in Russia.

Methodological basis of the study. During the research process, historical and comparative approaches to solving the problems, methods of logical and system analysis, statistical, expert and other methods of scientific research were used.

1. Theoretical aspects of the education system in Russia

1.1 The importance of education in solving the social problems of the state

expense financing education

The sphere of education is an important social sector that contributes to the creation of conditions for the innovative development of the country. Currently, this area is undergoing deep and large-scale transformations. State policy regarding the financing of education is changing towards increasing the degree of independence of budget recipients in order to more effectively use the resources provided.

In conditions of priority support for education from the state, the education system must ensure the effective use of its resources - human, information, material, financial.

The term “education” in Russia is understood as a purposeful process of education and training in the interests of an individual, society, and state, accompanied by a statement of the achievement by a citizen (student) of educational levels established by the state (educational qualifications).

Education in the Russian Federation is a single, purposeful process of education and training, which is a socially significant benefit and is carried out in the interests of the individual, family, society and the state, as well as the totality of acquired knowledge, skills, values, experience and competence of a certain volume and complexity in for the purposes of intellectual, spiritual, moral, creative, physical and (or) professional development of a person, satisfying his educational needs and interests.

Getting an education is one of the most important constitutional rights of Russian citizens. The Constitution of the Russian Federation guarantees the population of our country the opportunity to receive educational services provided by state educational institutions on a free basis. Article 43 of the Constitution of the Russian Federation proclaims:

1. Everyone has the right to education.

2. General accessibility and freeness of preschool, basic general and secondary vocational education in state or municipal educational institutions and enterprises are guaranteed.

3. Everyone has the right to receive higher education free of charge on a competitive basis at a state or municipal educational institution and enterprise.

4. Basic general education is mandatory. Parents or persons replacing them ensure that their children receive basic general education.

5. The Russian Federation sets federal state educational standards, supports various forms of education and self-education.

For these purposes, a system of state and municipal educational institutions operates. This system includes the following types of institutions:

· preschool (kindergartens);

· general education (primary and secondary schools);

· vocational education (vocational schools, technical schools, universities);

· additional education for adults (institutes for advanced training and retraining, courses);

· additional education for children (schools);

· special (schools for children with physical and mental disabilities; boarding schools for orphans and children without parental care).

The creation and functioning of these institutions is regulated by legislative acts of the Russian Federation, by-laws and instructional materials of the Government of the Russian Federation and departments.

The legislation of the Russian Federation in the field of education includes the Constitution of the Russian Federation, the Federal Law “On Education in the Russian Federation” dated December 29, 2012 N 273-FZ, other laws and other regulatory legal acts of the Russian Federation adopted in accordance with it, as well as laws and other regulatory legal acts of the constituent entities of the Russian Federation in the field of education.

The most important of these documents is the Federal Law “On Education”. In accordance with this Law, the authorities of the Russian Federation, constituent entities of the Russian Federation and local self-government have competence in the field of education. They can be the founders of educational institutions and finance them from the appropriate budgets.

Currently, the education system in the Russian Federation looks like this:

· General education:

· Preschool education;

· Primary general education;

· Basic general education;

· Secondary general education;

· Professional education:

· Secondary vocational education;

· Higher education - bachelor's degree;

· Higher education - specialty, master's degree;

· Higher education - training of highly qualified personnel;

·Additional education:

· Additional education for children and adults;

· Additional professional education;

· Professional education.

Thus, the development of education is one of the priority areas of socio-economic development of the Russian Federation in the near future, since in the modern world the main factor in the development of the country and its competitiveness in the international market is the level and quality of education of the population.

1.2 State policy in the field of education

Currently, Russian education is moving to the stage of innovative development. Comprehensive support for pedagogical strategies for creating innovative programs and educational environments as a knowledge-intensive and strategic task.

List of regulatory legal acts affecting the activities of educational systems in Russia:

1. The concept of long-term socio-economic development of the Russian Federation for the period until 2020 (approved by order of the Government of the Russian Federation of November 17, 2008 No. 1662-r).

2. National Security Strategy of the Russian Federation until 2020 (approved by Decree of the President of the Russian Federation on December 31, 2015 No. 683).

3. National strategy of action in the interests of children for 2012-2017 (approved by Decree of the President of the Russian Federation dated June 1, 2012 No. 761).

4. Decree of the Government of the Russian Federation of April 15, 2014 No. 295 “On approval of the state program of the Russian Federation “Development of Education for 2013-2020”.

5. Implementation plan in 2014 and during the planning period of 2015 and 2016 of the state program of the Russian Federation “Development of Education” for 2013-2020 (approved by Order of the Government of the Russian Federation dated July 29, 2014 N 1420-r).

6. Concept of the Federal Target Program for the Development of Education for 2016 - 2020 (Order of the Government of the Russian Federation dated December 29, 2014 N 2765-r)

7. Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation.”

8. Decree of the President of the Russian Federation of May 7, 2012 No. 599 “On measures to implement state policy in the field of education and science.”

9. Action plan (“road map”) “Changes in sectors of the social sphere aimed at increasing the efficiency of education and science” (approved by order of the Government of the Russian Federation dated April 30, 2014 N 722-r).

10. Strategy for the development of physical culture and sports in the Russian Federation for the period until 2020 (Order of the Government of the Russian Federation dated August 7, 2009 No. 1101-r).

11. Comprehensive program for improving the professional level of teaching staff in general education organizations (approved by the Deputy Chairman of the Government of the Russian Federation O. Golodets on May 28, 2014 N 3241p-P8).

12. The procedure for organizing and implementing educational activities for basic general education programs - educational programs for preschool education (Order of the Ministry of Education and Science of Russia dated August 30, 2013 No. 1014).

13. Federal state educational standard for preschool education (Order of the Ministry of Education and Science of Russia dated October 17, 2013 No. 1155).

14. Professional standard “Teacher (pedagogical activity in the field of preschool, primary general, basic general, secondary general education) (educator, teacher)” (Order of the Ministry of Labor of Russia dated October 18, 2013 No. 544n).

15. Programs for the gradual improvement of the wage system in state (municipal) institutions for 2012-2018 (approved by Order of the Government of the Russian Federation dated November 26, 2012 No. 2190-r).

A necessary condition for the formation of an innovative economy is the modernization of the education system, which is the basis for dynamic economic growth and social development of society, a factor in the well-being of citizens and the security of the country.

The strategic goal of state policy in the field of education is to increase the availability of quality education that meets the requirements of innovative economic development, the modern needs of society and every citizen.

Realization of this goal involves solving the following priority tasks.

The first task is to ensure the innovative nature of basic education.

The second task is to modernize the institutions of the education system as instruments of social development.

The third task is to create a modern system of continuous education, training and retraining of professional personnel.

The fourth task is to create mechanisms for assessing the quality and demand for educational services with the participation of consumers.

The principles of state policy and legal regulation of relations in the field of education are formulated in the Federal Law “On Education in the Russian Federation”. State policy and legal regulation of relations in the field of education are based on the following principles:

1) recognition of the priority of education;

2) ensuring the right of every person to education, non-discrimination in the field of education;

3) the humanistic nature of education, the priority of human life and health, individual rights and freedoms, free personal development, education of mutual respect, hard work, citizenship, patriotism, responsibility, legal culture, respect for nature and the environment, rational use of natural resources;

4) the unity of the educational space on the territory of the Russian Federation, the protection and development of ethnocultural characteristics and traditions of the peoples of the Russian Federation in the conditions of a multinational state;

5) creation of favorable conditions for the integration of the education system of the Russian Federation with the education systems of other states on an equal and mutually beneficial basis;

6) the secular nature of education in state and municipal organizations carrying out educational activities;

7) freedom of choice to receive education according to the inclinations and needs of a person, creating conditions for the self-realization of each person, the free development of his abilities, including the right to choose forms of education, forms of training, organizations carrying out educational activities, the direction of education within the limits provided by the education system, as well as providing teaching staff with freedom to choose forms of teaching, methods of teaching and education;

8) ensuring the right to education throughout life in accordance with the needs of the individual, the adaptability of the education system to the level of training, developmental characteristics, abilities and interests of the person;

9) autonomy of educational organizations, academic rights and freedoms of teaching staff and students provided for by this Federal Law, information openness and public reporting of educational organizations;

10) the democratic nature of education management, ensuring the rights of teaching staff, students, parents (legal representatives) of minor students to participate in the management of educational organizations;

11) inadmissibility of restricting or eliminating competition in the field of education;

12) a combination of state and contractual regulation of relations in the field of education.

In accordance with the legislation in the field of education and in the interests of state management of the education system in the Russian Federation, the state program of the Russian Federation “Development of Education” for 2013 - 2020 (hereinafter referred to as the Program) has been adopted and is being implemented. The strategic goals and objectives for the development of the education system are defined in the state program. At the same time, not all activities aimed at achieving the goals and objectives of the state program at the level of specific educational organizations, municipalities and regions are currently supported by financial, organizational and economic mechanisms.

One of the most important problems of modern education is the process of the necessary application of information and communication technologies in educational activities and the educational process for all types and at all levels of education. This makes it possible to have access to unified knowledge bases, unified systems of educational resources, electronic and network libraries. However, a holistic electronic educational environment, which is an important factor in improving the quality of education, has not been created. It is also necessary to improve the quality of existing publicly available educational resources and develop new directions and forms of education.

Secondary vocational education is becoming more in demand and mobile today. In fact, it shares with higher education a leading place in training personnel for all sectors of the economy and social sphere. At the same time, a vocational school is characterized by a number of problems, without overcoming which its innovative development will be seriously hampered. One of the problems is the contradiction between the growing need for specialists and the lack of an objective forecast of such need in sectors of the economy, the irrational use of specialists with secondary vocational education, including due to the lack of effective mechanisms and models of employment, subsequent support and monitoring of graduates’ careers, low labor costs young specialist.

The Concept of long-term socio-economic development of the Russian Federation for the period until 2020 notes that the increasing role of human capital is one of the main factors of economic development.

The forecast of long-term socio-economic development of the Russian Federation for the period until 2030, developed by the Ministry of Economic Development of the Russian Federation, provides for the need to create a flexible and diversified system of vocational education that meets the requirements of the labor market and the needs of an innovative economy, both in terms of educational programs and parts of the conditions and material and technical equipment of the learning process.

Within the framework of the Program, the tasks of achieving a high standard of quality of content and technology for all types of education - vocational (including higher), general and additional, as well as achieving a qualitatively new level of development of youth policy, increasing the availability of socialization programs for children and youth for their successful involvement into social practice. Solving these tasks at the same time will make it possible to fully implement the main directions of federal state policy in the field of education in 2016 - 2020, defined in the Federal Law “On Education in the Russian Federation” and the Concept of Long-Term Social and Economic Development.

The implementation of the Program will create a mechanism for irreversible progressive positive systemic changes in education in the Russian Federation.

2. Expenditures on education in the budget of modern Russia

2.1 Composition of educational expenses, their maintenance and sources of financing

Modern education financing models in all economically developed countries are flexible and responsive to market initiatives. A fundamental component of these models is comprehensive financing of education: by the state and local governments (from the budget); private and charitable organizations, families, students, sponsors.

Financing is the provision of the necessary financial resources for the costs of carrying out certain activities. In our case - for the implementation of the educational process, i.e. for the implementation of one or more educational programs and/or maintenance (education) of students and pupils. Financing involves:

1) targeted use of funds is the expenditure of funds for established, predetermined purposes;

2) irrevocability - funds provided to educational institutions are not directly returned or reimbursed. In the “classical” concept, financing is defined as “providing the necessary financial resources for the costs of developing the national economy.”

Financing is carried out on the principles:

1) planning - funds are provided when drawing up the budget (financial plan);

2) allocation of funds as they are spent;

3) economy - correct and rational spending of funds.

It should be added that these financing principles are fully included in the current budget process. Estimated financing is the provision of funds from the state budget to cover the expenses of non-production institutions, which, as a rule, do not have their own income. Estimated financing is carried out (more precisely, should be carried out) in strict accordance with the intended purpose of expenses and cost standards established by the funding body, taking into account the profile and characteristics of the activities of budgetary institutions. Costs are grouped in accordance with the budget classification, which determines the target orientation of allocations for each estimate. The need for funds is justified by appropriate calculations for each type of expense. Expenses that are not included in the estimate or exceed the estimated allocations, as well as an increase in costs from any other sources, are not allowed.

An estimate of a budgetary institution is a document that determines the volume and quarterly distribution of budgetary allocations for all expenses of this institution.

Expenditures on education in accordance with the budget classification include the following costs:

* for general education;

* for raising children and adolescents;

* for cultural and educational work;

Financing of educational institutions is carried out on the principles of regulatory financing per student for each type and type of educational institution. The standards are approved by the State Duma of the Russian Federation and simultaneously with the adoption of the law on the federal budget. Regional and local standards take into account their specifics, including the maintenance of buildings, structures and staffing levels of institutions. The financing scheme for state and municipal institutions is established by the standard regulations on the corresponding type of educational institution. In accordance with the Law “On Education,” non-state educational institutions must also receive budget funding according to standards similar to state and municipal educational institutions from the moment of their state accreditation.

The attraction of additional funds by an educational institution does not entail a reduction in state standards and absolute amounts of funding from budgetary funds. Additional paid services include:

* training in additional educational programs;

* teaching special courses and cycles of disciplines;

* tutoring;

* in-depth study of individual subjects, etc.

Income from additional educational activities is used to develop the statutory activities of the institution and salaries of employees, and such activities, according to the law, are not entrepreneurial.

Non-state educational institutions charge students fees for educational services, including for training within the framework of state educational standards. Their activities are not considered entrepreneurial if the income received goes to reimburse the costs of providing the educational process and paying wages to the employees of the institution.

At the same time, an educational institution is allowed to engage in entrepreneurial activities, as provided for in the charter and Russian legislation.

Educational institutions independently carry out financial and economic activities, have their own balance sheet and current account. Funds not used within one year cannot be withdrawn from the educational institution or counted towards the next financial year.

2.2 Analysis of spending on education in the Russian budget

The economic essence of state budget expenditures is manifested in the fact that they serve as an active instrument of economic policy. With their help, the state influences redistribution processes, the growth of national income, structural regulation of the economy, the development of individual industries and sectors of the economy, and increasing the competitiveness of the national economy.

Expenditures on education are considered one of the key indicators of social development, as they reflect the degree of attention paid by the state and society to the education of citizens. Investments in education are not only an important way to increase the country’s human capital and improve the prospects for economic development, they also have their own value, since education broadens people’s horizons, provides them with the opportunity for self-realization, contributes to their material well-being and a healthy lifestyle. However, this indicator does not take into account how evenly or unevenly educational expenditures are distributed among various social groups within a given state, the ratio between public and private educational expenditures and the structure of these expenditures, as well as related factors.

Expenditures of the consolidated budget of the Russian Federation in 2016 under the “Education” section amount to 3,058.98 billion rubles. At the same time, federal budget expenditures on education amount to 9.18% or 564.31 billion rubles. A large share of the consolidated budget expenditures falls on “General education”, the powers to finance which fall within the competence of the constituent entities of the Russian Federation (47.17% or 1,442.88 billion rubles).

In the structure of federal budget expenditures on education, a large share of expenditures falls on “Higher and postgraduate professional education” and amounts to 86.18% or 486.30 billion rubles.

The table shows expenditures on education by budget classification item.

Table 1 - Expenditures on education of the federal budget, thousand rubles.

Expense item

Change (by 2015)

Deviation (+,-), thousand rubles.

Expenditures on education - total, of which (according to budget classification items):

Preschool education

General education

Secondary vocational education

Vocational training, retraining and advanced training

Higher and postgraduate professional

education

Youth policy and children's health

Youth

politics - 801,989.1

Applied scientific research in the field

education

Other education issues

We note a significant reduction in spending on preschool and general education by 66.69% and 24.28%, respectively. This is largely due to the transfer of relevant powers to the regions, as well as the “optimization” of the network of budgetary institutions. In any case, the relevant segments of education cease to be a priority of the federal government.

The largest amount of federal budget funds in the “Education” section among all the main managers of federal budget funds (hereinafter - GRBS) falls on the Ministry of Education and Science of the Russian Federation and amounts to 1,329.76 billion rubles or 55.54% of the total amount of federal budget expenditures under the section “Education” according to the main managers of budgetary funds of the federal budget, followed by: Ministry of Defense of the Russian Federation - 276.00 billion rubles or 11.53%, Ministry of Health of the Russian Federation - 152.38 billion rubles or 6.36%, Ministry of Internal Affairs of the Russian Federation - 106.98 billion rubles or 4.47%, Ministry of Agriculture of the Russian Federation - 92.09 billion rubles or 3.85%, other GRBS - 436.87 billion rubles or 18.25% .

The Ministry of Education and Science of the Russian Federation is the responsible executor of 2 state programs: “Development of Education” for 2013-2020 and “Development of Science and Technology”. Over 1.8 trillion was allocated for the implementation of these state programs at the expense of the federal budget in 2014-2016. rubles

Figure 1 - Federal budget expenditures for the implementation of state programs “Development of Education” for 2013-2020 (billion rubles)

Federal budget expenditures for the implementation of state programs for 2014-2016 increased by 47.2 billion rubles.

The federal budget for 2014-2016 provided for annual increases in expenses for the implementation of these state programs; from 2014 to 2016, these federal budget expenses increased by 82.8 billion rubles.

Table 2 - Federal budget expenditures in 2013 - 2016 for the implementation of the state program “Development of Education”, billion rubles

Directions of expenses

Deviation (+,-) 2016 from 2013, billion rubles

Subprogram 1 “Development of vocational education”

Subprogram 2 “Development of preschool, general and additional education for children”

Subprogram 3 “Development of a system for assessing the quality of education and information transparency of the education system”

Subprogram 4 “Involving youth in social practice”

Subprogram 5 “Ensuring the implementation of the state program of the Russian Federation “Development of Education” for 2013-2020 and other activities in the field of education”

Federal target program for the development of education for 2011-2015

Federal target program “Russian language” for 2011-2015

The majority of expenses within the framework of the state program of the Russian Federation “Development of Education for 2013-2020” (hereinafter referred to as GPED) falls on the implementation of Subprogram 1 “Development of Vocational Education”. Since 2013, expenses for this Subprogram have increased by 77.5 billion rubles.

The total amount of expenditures on priority projects in 2016 will be 161.22 billion rubles or 14.28% of federal budget expenditures under the “Education” section for the specified year.

In accordance with the Decree of the Government of the Russian Federation dated October 23, 2015 N 2145-r “On the program “Promoting the creation in the constituent entities of the Russian Federation (based on the forecasted need) of new places in educational organizations”” and the Decree of the Government of the Russian Federation dated 04/18/2016 N 713 -r “On the distribution of subsidies provided in 2016 from the federal budget to the budgets of the constituent entities of the Russian Federation for co-financing expenses arising from the implementation of state programs of the constituent entities of the Russian Federation, the activities of which are aimed at creating new places in educational organizations” for the implementation of measures to create new places in in 2016, 25.0 billion rubles were allocated for general education organizations.

In order to improve state social policy, Decree of the President of the Russian Federation dated May 7, 2012 No. 597 “On measures for the implementation of state social policy” in 2014 - 2016, the federal budget allocated 306.14 billion rubles to increase the average salary of teaching staff in educational institutions .

In order to improve state policy in the field of education and science and train qualified specialists, taking into account the requirements of an innovative economy, Presidential Decree No. 599 of May 7, 2012 “On measures to implement state policy in the field of education and science” provides for measures to support leading Russian universities. The goal of Project 5-100 is to maximize the competitive position of a group of leading Russian universities in the global market for educational services and research programs. The volume of federal budget expenditures on this project for the period under review is 49.12 billion rubles.

The largest share of federal budget expenditures for the provision of interbudgetary transfers within the framework of the implementation of the state program of the Russian Federation “Development of Education” in 2014-2016 falls on the “Modernization of regional preschool education systems” and amounts to 60.0 billion rubles. Subsidies are provided to co-finance the expenditure obligations of the constituent entities of the Russian Federation arising from the implementation of a set of measures to modernize the regional systems of preschool education of the constituent entities of the Russian Federation (regional action plans (“road maps”) for structural changes in the field of education). The criterion for selecting subjects of the Russian Federation to provide a subsidy is the presence in the corresponding subject of the Russian Federation of a need to increase the availability of preschool education for children aged 3 to 7 years.

In 2013 and 2014, 100.0 billion rubles were allocated for these purposes. In 2015, federal budget allocations in the amount of 10.0 billion rubles were allocated for these purposes.

The share of federal budget expenditures on financial support for the implementation of state assignments for higher educational institutions subordinate to the Ministry of Education and Science of the Russian Federation in 2016 in the total amount of federal budget expenditures of the Russian Federation under the section “Education” is 26.33% or 154.1 billion. rubles

The largest volume of relevant expenses falls on the Central Federal District and amounts to 50.8 billion rubles or 33.0%. At the same time, 73.0% or 37.1 billion rubles of these expenses in the Central Federal District fall on the city of Moscow, including universities: MSTU. Bauman - 14.8% or 5.5 billion rubles, MGSU - 3.8% or 1.4 billion rubles, MPGU - 4.3% or 1.6 billion rubles, MEPhI - 7.0% or 2 .6 billion rubles, MAI - 7.5% or 2.8 billion rubles, RUDN University - 4.6% or 1.7 billion rubles, MPEI - 5.4% or 2.0 billion rubles, REU im . G.V. Plekhanov - 5.1% or 1.9 billion rubles, MAMI - 3.2% or 1.2 billion rubles, MISiS - 4.8% or 1.8 billion rubles, RGSU - 2.0% or 1 .1 billion rubles, other universities - 31.5% or 11.7 billion rubles (Figure 2).

Figure 2 -- Distribution of federal budget expenditures by universities in Moscow, %

According to the Main Directions of Budget Policy for 2017 and for the planning period of 2018 and 2019, spending on education in 2017 will increase by 10 billion rubles (2%) - up to 568 billion, they will increase by another 21 billion in 2018 and then decrease by 3 billion in 2019.

This dynamics is mainly explained by the solution to the problem of increasing the salaries of teachers in federal state educational institutions. At the same time, it is planned to allocate an additional 25 billion rubles annually within the framework of the priority project “Education”.

3. Proposals for improving the education system in Russia

3.1 Problems of the Russian education system

In the 1990s, funding for education decreased and the demand for new technologies and qualified scientific and technical personnel fell. According to the economic situation, the culture of society and the quality of national education have decreased. The quality of public administration has fallen, incl. and the education system. Thus, the opportunities for transition to an innovative economy and sustainable growth in the future have been reduced.

The fate of any state directly depends on the state of the education system. If the state strives for development, the leadership aims to occupy one of the first positions on the world stage, then it is necessary to take care of the literacy and education of the population.

The modern education system is going through quite difficult times. The Soviet school is being destroyed and European trends are taking its place. Sometimes the introduction of innovations occurs on unprepared soil, or innovations are not adapted to the Russian mentality. There are enough problems in modern Russian education. Let's try to figure them out.

Firstly, we increasingly hear about the crisis of the old education system. In higher education, a solution was found in the transition to a bachelor's and master's degree system. But secondary schools and vocational schools remained unattended. The recently issued law on education is intended to solve this problem. And how effective it will be, practice will show. Now the need to change the approach to the learning process has become obvious. Modern society is at a level of development when it is time to move away from learning as memorizing facts. It is necessary to teach children to obtain information, understand it and apply it in practice. And this requires enormous work in preparing not only new textbooks for students and manuals for teachers, but also the teaching staff themselves.

The second problem of education in Russia is its excessive theoretical orientation. By educating theoretical scientists, we create a huge shortage of specialized specialists. Having received good theoretical training, few people can apply knowledge in practice. Therefore, after getting a job, new employees experience a serious adaptation associated with the inability to compare their knowledge with practical activities.

The third problem is not unique to education - it is insufficient funding. Lack of funds is the reason for the shortage of personnel in the education system throughout the country. In addition, in order to keep up with the times, it is necessary to introduce new technologies and update outdated equipment. The educational institution does not always have the funds for this.

The fourth problem, which school graduates and first-year students are beginning to feel especially acutely, is the low level of connection between the stages of education. So, now, in order to enroll in a university, parents often hire a tutor to take the Unified State Exam, because the school cannot provide the appropriate level of training. Especially if the university is prestigious and there will be a lot of competition for the chosen field of study. The level of requirements that were presented at school also differs from the level required for studying at a university. Therefore, the first year of study is the most difficult for students and is characterized by the largest number of expelled children who could not withstand the new rhythm of study.

The fifth problem arises from the seemingly positive trend towards increasing demand for universities. An increasing number of yesterday's schoolchildren are seeking to obtain a higher education document. But this trend has its drawback, because... The number of non-state universities has increased, with which you need to be very careful and attentive.

Of course, we cannot ignore such a problem as corruption. You can find many advertisements for the sale of higher education diplomas on the Internet. Corruption can also include money extortion at school, bribes for exams (tests), and theft of funds from the budget.

In conclusion, we can note such a problem as the decline in the prestige of vocational schools and technical schools. This leads to a shortage of workers at enterprises, in the service sector, etc.

At the beginning of the 21st century, fundamentally new spiritual, moral and socio-economic demands are placed on the domestic education system.

One of the main negative trends in the Russian education system in the last decade has been increased differentiation in the accessibility of different levels of education, as well as in the level and quality of education received.

Interregional differences, differences between urban and rural areas, and inequality of opportunities for children from families with different income levels to receive a quality education are growing.

Among the main reasons for the growth of differentiation in the education system, it should be noted: the transfer of responsibility for financing most educational organizations to the level of local budgets with significant differences in the size of their revenue base; increase in tuition fees for education.

The ideological basis for these processes was the concept of liberalization of education, including the decentralization of management, expanding the diversity of organizational and legal forms of educational organizations, and providing “freedom of choice” in forms and types of education.

The growing differences in the quality of general education received occurred against the background of a decline in the average level. The level of training of Russian schoolchildren largely depends on the location of the school, as well as the level of material well-being of families.

In school education, there is, in fact, a disintegration of a single system into two poorly connected parts - the elite and the mass. The elite system of school education is represented by non-state schools that have emerged in recent decades, as well as schools with in-depth study of individual subjects and groups of disciplines. These are mainly schools in “rich” regions, the largest cities of the country, in which budget expenditures per student are significantly higher than in the rest of Russia.

In addition, in many educational organizations, parents pay for “additional” services; tuition fees in non-state schools are tens of times higher than the average amount of state funding per student. All this allows the elite system not only to maintain, but also to improve the material and technical base of educational organizations, to select the best teaching staff, and to ensure a comfortable learning process.

In non-state schools, for example, on average there are less than 4 students per teacher (in public schools this figure is 12).

The mass part of the general education system suffered, accordingly, the greatest losses as a result of a sharp reduction in state funding. At the same time, rural schools and schools in small and medium-sized cities in subsidized regions, which make up the majority of schools in the country, found themselves in the most difficult situation. It is in these schools that the level of technical equipment has decreased most significantly. It was in these schools that teachers were brought to the brink of survival.

If we recognize that the general education system is the basis for citizens of the country to receive accessible, high-quality education at all levels, then its further modernization should ensure the effectiveness of the educational industry as a whole, create and expand opportunities to meet the educational needs of Russian citizens.

One of the main principles of reforming domestic education is to increase the “participation” of the population in the financing of educational organizations. Education should become part of the main priorities of Russian society and the state, and the state will restore its responsibility and active role in the field of education.

It is necessary to clearly and clearly formulate a national educational policy that will allow us to achieve modern quality of education, its compliance with the current and future needs of the individual, society, and state. It should reflect national interests in the field of education and take into account general trends in global development.

In this case, the leading role is given to solving the problems that have arisen in the general education system. School - in the broad sense of the word - should become the most important factor in the humanization of socio-economic relations, the formation of new life attitudes of the individual.

The Education Law is an attempt to solve a number of pressing problems. But for the full development of the nation, it is necessary to take a number of more measures in the field of education. The state should not only strive to ensure that education meets international standards, but also fully satisfies the country's needs for qualified specialists and highly educated citizens.

3.2 Financing of education in Russia for the future

Innovation potential contributes to the improvement of living conditions, the production of high-tech products, increased labor productivity, the emergence of new markets, the creation of new jobs, etc. As a rule, those countries that have greater innovative potential and use it effectively have an advantage. Therefore, it is now advisable to focus on increasing investment in this direction.

In this regard, one of the strategically important tasks for Russia should be, in our opinion, to ensure the normal functioning of the education sector, which is especially necessary in the context of the accelerating innovation process and globalization of the labor market.

Today, the state of the Russian education system is characterized primarily by a lack of budget funds. Under these conditions, problems related to the content and quality of education fade into the background, since they are caused primarily by a lack of financial resources.

Financing of economic sectors, including education, depends on the economic state of the country. By analyzing Russia's macroeconomic indicators over time, one can see what problems the country faces and what kind of funding awaits the education sector in the near future.

The reduction in spending on education is associated with the completion of co-financing of regional programs and the transfer of funding under the item “Education” from the federal to the regional level, and practice shows that the financial capabilities of the regions are limited. Back in 2015, due to a lack of financial resources, many regions of Russia began to nominally reduce spending, which was primarily manifested in job cuts. At the same time, the largest share of cuts occurs in mid-level educational institutions, where funding has more than halved. In this regard, the unemployment rate in the country, which already tends to increase, will also increase (Figure 3).

Figure 3 -- Unemployment rate in Russia

Inflation also has a significant impact on the financing of education. Only for the positions “Higher professional education” and “Retraining, advanced training” there is a slight increase in expenses, and taking into account the level of inflation in the country, this increase is either insignificant or turns into a decrease in expenses.

In addition to macroeconomic indicators, to analyze the level of education in a country, you can use the indices of human capital per capita and human development.

In Russia, the growth of the human capital index per capita, which shows the level of costs of economic entities on education, health care, and other sectors of the social sphere per capita, stopped in the 1990s. This was primarily due to the demographic characteristics of the period. Since the 2000s, index growth has accelerated by almost 0.25% annually.

Also with the Human Development Index, which is a comprehensive comparative measure of life expectancy, literacy and living standards. It is used to identify differences between countries, as well as to assess the impact of government economic policies on the quality of life of the population. In Russia, the human development index also began to decline in the 90s due to a decline in GDP and an increase in mortality, as a result of which the level of education also decreased. In 1992, Russia ranked 52nd in the world in terms of human development, in 1999 it was already 114th place, in 2005 - 62nd with an index of 0.795, in 2006 - 65th with an index of 0.797, in 2007 - 67th place with an index of 0.802, in 2011 - 66th. place, 2012 - 55th place, 2013 - 53rd place, 2014 - 50th place with an index of 0.798.

It is necessary to note the sharp difference in this index across Russian regions. Thus, the highest human development index among regions may be 0.9, which is comparable to countries with a very high level of human development (for example, Norway, Australia, Switzerland, Denmark, Germany, etc.), while the lowest index may be 0 ,1 in another region. Therefore, our country falls into the category of countries with a high level of development.

Based on the current situation, in order to support the education sector, in addition to budgetary funds, it is necessary to attract funds from other sources. In our opinion, this should be private investment.

G.S. Becker, an economist, Nobel Prize laureate in economics, in his theory substantiated the economic need for large investments, both public and private, in intellectual capital. In his opinion, investing in the education of citizens, medicine and social programs aimed at replenishing personnel is like investing in the creation of new technologies and can bring considerable profit, but only in the future.

Supporting socially and strategically significant facilities, the activities of which are currently commercially ineffective, is not of interest to private business. Therefore, it is necessary to implement a state policy to attract private business to finance the education sector. After all, the differences in the supply of human capital in other developed countries are more significant than the differences in the supply of real capital. A country rich in capital should export non-capital-intensive products. Unfortunately, Russia remains the main exporter of raw materials to the world market. Dependence on the export of natural gas, oil and other natural resources makes our country dependent on commodity prices, which also increases the impact of global economic crises. In modern conditions, it is the improvement of the quality of the workforce and its innovation that will provide the country with competitive products, which will allow it to move from a supplier of raw materials to a supplier of finished products to the world market. That is why Russia, for the period until 2020, has been tasked with transitioning the economy from an export-based raw material to an innovative, socially oriented type of development.

In accordance with the concept of reforming the budget process in Russia, planning budget expenditures should be based on an assessment of the effectiveness of budget expenditures aimed at achieving final socially significant and measurable results. The state task should link indicators of the volume and quality of services with the amount of budget funds allocated for these purposes at the appropriate level.

The key priorities for education reform, along with the common tasks for the entire social sphere of reforming budgetary institutions and creating a system of incentives, can be identified:

1) increasing the efficiency of spending budget funds;

2) restructure the network of educational institutions (primarily, the most comprehensive schools);

3) effective cooperation between the institutions of the Russian Federation;

4) open this budgetary finance project.

In connection with the above, in order to solve the problems of budget financing of education, we consider it necessary:

1) To reduce the sharp differences between the regions of Russia in the development of human potential, it is necessary to take into account the problems of budgetary co-financing, the existing educational and material base of educational institutions, especially in subsidized regions.

2) Include recipients of funds in the budget development procedure to take into account the peculiarities of the functioning of individual educational institutions, their material base, and territorial location.

3) The main items of expenditure in the field of education are the costs of ensuring the educational process, the costs of purchasing the necessary educational supplies and equipment, the costs of major repairs of used buildings and structures.

...

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State spending on healthcare and education is much more than Russians think, and in total exceeds even spending on the military and security forces. This follows from a study of the budget system conducted by RBC

The State Duma's approval of the federal budget law on December 9 does not put an end to the issue of distribution of public funds next year. In addition to the federal budget, expenditures on social policy, security, medicine, education and other areas of budget classification are provided for in regional and municipal budgets, as well as in extra-budgetary funds. All together this is called the budget system, and only its aggregate overview can give a complete picture of government financing of the Russian economy.

The total expenditures of the budget system in certain areas may differ significantly from those included in the federal budget. The structure of expenditures by area in budgets of different levels varies significantly. This is why, for example, the share of spending on education, which is quite modest on the scale of the federal budget (3.7% of all expenditure items of the federal budget for 2017), when considered on the scale of the budget system, increases to 10%.

In the first part of the study, devoted to federal budget revenues and expenditures in retrospect and perspective, on December 9, RBC wrote that federal expenditures in real terms have been declining since 2015 and will continue to decline at least until 2019, and the structure of revenues is influenced by low oil prices changes in favor of domestic tax revenues. In the second part of its study of the budgets of the current decade, RBC decided to analyze the five main areas of government spending in the Russian budget system, which is not limited only to the federal budget.

Five views on the Russian budget system

Healthiest article

Of the funds planned by the 2017 consolidated budget for five main expenditure items, healthcare will receive more than a quarter: 3.5 trillion rubles, or 11% of the expenditure portion. At the same time, the state planned to spend only 363 billion rubles on health in the federal budget.

This sharp difference is explained by the fact that the main expenses for medicine fall on the Federal Compulsory Medical Insurance Fund (FFOMS - 1.7 trillion rubles in 2017). It is replenished by regional contributions for the non-working population and insurance contributions from employers (5.1% of employee salaries). In recent years, there has been a general increase in wages across the country, which has allowed the FFOMS budget to grow, notes Larisa Popovich, director of the Institute of Health Economics at the Higher School of Economics. But regions spend the most on healthcare. Since more than a third of the FFOMS budget is provided by their contributions, in 2015 regional authorities financed 47% of the total budget system costs for healthcare.

Meanwhile, federal budget expenditures on health care (in nominal terms, see note “As We Believed”) have been declining for five years—since 2012. Then, taking into account inflation, they were at the level of 874.3 billion rubles, and in 2016 - already 465.5 billion rubles. The reduction had the greatest impact on the financing of inpatient medical care (hospitals). Since 2012, 279.6 billion rubles, or 398 billion rubles, have been spent on these purposes. in 2016 prices, against 241 billion rubles. this year. In 2017, allocations will be cut to 146 billion rubles. taking into account inflation, that is, slightly more than a third of the 2012 funding volume.

Federal spending on outpatient care (polyclinics) also decreased: from 215 billion rubles. in 2012 to 73 billion rubles. in 2016. In subsequent years, the reduction in allocations will continue: in 2019, only 63 billion rubles are planned for polyclinics in the federal budget.

At the same time, in the budget system as a whole, healthcare costs will only grow in the next three years - from 3.5 trillion rubles. in 2017 to 3.9 trillion rubles. in 2019. For comparison: spending on national defense in these three years will remain at the same level - 2.8 trillion rubles. This allows us to hope that both hospitals and clinics will at least not worsen their situation.

For education and training

Just like medicine, education looks modest in the federal budget, but impressive in the consolidated budget, taking into account regional budgets. Of the total allocations for the five main areas of the budget system, spending on education in 2017 will amount to 23.3%, or 3.1 trillion rubles. This is less than for healthcare, but more than for defense. And this ratio is expected to be maintained until 2019.

However, since 2013, spending on education has been steadily declining. This is explained both by the decline in oil prices and by the increasing priority of spending on defense and pensions. At its peak, in 2013, education received about 3.9 trillion rubles from budgets of all levels. (hereinafter in 2016 prices), or 4.3% of GDP. In 2016, the share of spending on education had already dropped to 3.7% of GDP; by 2019 it will fall to 3.5% of GDP.

In the federal budget, the reduction in education funding is noticeable even more strongly - from 897 billion rubles. in 2013 to 515 billion rubles. in 2019. At the same time, traditionally, the federal budget mainly finances higher education, leaving secondary vocational, general and preschool education to the regions, that is, universities suffer the most.

Economists at the Higher School of Economics say that since 2013, the federal center has “consistently withdrawn” from financing social spheres. If deferred construction and improvement projects are resumed in the regions, schools and hospitals will fall by the wayside. In this case, the authors of the HSE report warn, Russian medicine and education risk “sinking to the levels of Asian and Latin American countries.”

The security forces will tighten their belts

Compared to many other areas of budget spending, the military and security forces look very confident, especially in recent years. Even in the consolidated budget, defense and security allocations traditionally account for between a third and a half of total funds. In 2017, it is planned to spend 4.9 trillion rubles from the budget system on the “man with a gun”, which is 5.7% of GDP.

Expenses that protect us

Military spending has outpaced the homeland security budget in recent years. According to the Ministry of Finance, the consolidated budget spent 2.2 trillion rubles in 2011. for each of these two sections. However, already in 2014 they spent 300 billion rubles on defense. more (3 trillion rubles versus 2.7 trillion rubles). In subsequent years, the gap between spending on the military and security forces increased even more and now amounts to about 1 trillion rubles. This is due to the difference in peaks: spending on “authorities” was sharply increased after the reform of the law enforcement system and mass opposition protests in 2011 (from 1.9 to 2.6 trillion in 2012), after which a gradual decline began.

Defense spending increased from 2011 (RUB 2.3 trillion) to 2016 (RUB 3.9 trillion). This growth is explained by the financing of the state rearmament program, as well as Russia’s participation in external conflicts. A traditional opponent of increased military spending is the Ministry of Finance, whose former head, Alexei Kudrin, was fired in 2011 by President Dmitry Medvedev over a dispute over the need to increase defense spending. Under the current minister Anton Siluanov, military spending has grown annually, reaching a peak in 2015-2016. But perhaps it was his efforts that contributed to the budget becoming more “civilian” in 2017 and beyond. Security will “lose weight” by 91 billion rubles, to 1.85 trillion rubles, and defense - by 1 trillion, to 2.7 trillion rubles.

Servants of the people are becoming more and more modest

National issues are, by name, the most inconspicuous section of budgets. It is not immediately clear to the uninitiated what it is. But the importance of the national section cannot be overestimated. The article covers financial support for the activities of all government bodies - the president, the government, the State Duma, the judiciary and other branches of government. It is no coincidence that the section comes first in the budget classifier of expenses.

Of the five areas considered, the least amount of money is planned for national issues in 2017: 1.9 trillion rubles, or 2.2% of GDP. But this direction is the most stable - from year to year the difference in costs rarely exceeds 5%. This is not surprising, given that declared cuts in the state apparatus are often limited to the sequestration of unoccupied staff positions. Thus, in 2013, the share of government spending on management amounted to 2.1% of GDP (1.4 trillion rubles), and it was assumed that in 2016 they would decrease to 1.8% of GDP. However, in 2016, 2.2% of GDP (RUB 1.8 trillion) was spent on officials, and in 2017, funding is planned to grow even more, to 2.3% of GDP (RUB 2 trillion).

Therefore, the next reduction in bureaucratic spending to 2% of GDP (2 trillion rubles) planned for 2018-2019 is hard to believe. In addition, the increase in allocations for this section planned for 2017 convinces that public administration will suffer less than the rest of the economy in the next three years.

What we thought

In a country where prices are growing by an average of 9.5% per year (according to Rosstat data for 2006-2015), nominal monetary indicators alone cannot provide a complete picture. For example, if government spending on health care increased in the nth year by 10% compared to the previous year, and inflation was 20%, it is obvious that there is no real increase in spending.

To ensure comparability of budget data across years and to track the “real” dynamics of government revenues and expenditures, we adjusted the data for average annual inflation, recalculating them to 2016 prices. In other words, budget revenues and expenses expected at the end of 2016 (according to the October amendments of the Ministry of Finance to the budget) were taken as a starting point, and the actual indicators of previous years were recalculated taking into account inflation. Thus, the adjusted indicators of past years were higher than the nominal ones, and the indicators of subsequent years were lower. None of the methods for bringing nominal figures to real ones is flawless, but the advantage of using average annual inflation is that intuitively price increases are more understandable than, for example, special deflator coefficients calculated by Rosstat.

In addition, data on average annual inflation since the 1990s, based on Rosstat statistics, are available in the International Monetary Fund (IMF) database, and forecast values ​​of average annual inflation for 2016-2019 are taken from the basic macroeconomic forecast of the Ministry of Economic Development, which forms the basis for budgetary designs. “In the current conditions, I would also deflate with the consumer price index, since, firstly, this is more than generally accepted, and secondly, there really is no other deflator now,” Dmitry Kulikov, senior analyst at the ACRA Research and Forecasting Group, confirmed the relevance of RBC’s calculations.

With the participation of Polina Zvezdina

More than a quarter of Russian ninth-graders do not have even the minimum set of skills necessary for success in life. In the future, this lag only increases, which is fraught with a decline in GDP for the entire country. Such conclusions are presented in the analytical report of the National Research University Higher School of Economics and the Center for Social Development. Experts have developed 12 practical solutions that are aimed at reforming kindergartens, schools, and the system of vocational, higher and continuing education. Their full implementation will require an increase in budget funding for education from the current 3.6% of GDP to 4.8% by 2024.

28% of Russian 15-year-old schoolchildren have not satisfactorily mastered the ability to practically use their knowledge in at least one area out of three (science, mathematics, communication in their native language). This is stated in the report “12 Solutions for New Education”, prepared by experts from the Center for Strategic Research (CSR) and the National Research University Higher School of Economics (HSE). This work was carried out as part of the development of the Strategy for the socio-economic development of Russia until 2024 and with a view to 2035.

MORE ON THE TOPIC

More than 25% of Russian schoolchildren finish ninth grade without possessing the minimum set of functional skills necessary for success in life. As a rule, the lag only worsens in the future. For the country, this means a loss of at least 15% of GDP and carries the risk of undermining social sustainability,” HSE Rector Yaroslav Kuzminov explained to Izvestia.

According to the authors of the report, educational failure is a consequence of underfunding of education. Talented pupils are not given the right support and children from disadvantaged backgrounds are much less likely to get a good start.

According to Yaroslav Kuzminov, this situation has developed due to the lack of modern tools for targeted support for lagging children and social equalization in the education system. In the leading countries, the proportion of functionally unsuccessful students is no more than 8–10%.

The report says that in the face of a shrinking working-age population, every person is valuable. A halving of school failure (to 14% among ninth-graders) corresponds to a 2% increase in the country's GDP over a 10-year horizon, by 5–6% over a 20-year horizon, and over 10% over a 30-year horizon.

Experts from the National Research University Higher School of Economics and the Center for Social Development came to the conclusion that the problems existing in the education system can be overcome with the help of 12 projects. They cover kindergartens, schools, vocational, higher and continuing education. In particular, the authors of the report propose to provide every child of preschool age with the opportunity to undergo a year of preparation for school, and for children from low-income families to introduce targeted support tools. In addition, a special program is needed to improve the results of schools operating on the outskirts, in disadvantaged areas. Another project is aimed at supporting talents. It involves providing each student with the opportunity to master any of the disciplines at an in-depth level. In terms of continuing education, it is proposed to provide every adult citizen with the opportunity to undergo retraining or advanced training.

Full implementation of all projects will require budget funding for education at the level of 4.8% of GDP. However, the authors of the report note, given the current budget situation, it may be acceptable to increase funding to 4.4% of GDP by 2024. In this case, for example, overcoming failure at school will only be half realized. But more complete implementation is possible by attracting private investors.

In addition to funds from the federal and regional budgets, we are talking about the widespread use of public-private partnership mechanisms. We held a large number of meetings and expert consultations with various business representatives; they have an interest in investing in the digital transformation of education and the construction of educational infrastructure,” explained Yaroslav Kuzminov.

He noted that the public-private partnership will make it possible to “shift” part of the budget expenditures to the period 2024–2030 and at the same time obtain modern school infrastructure in 2020–2022.

Member of the Public Council of the Ministry of Education and Science Evgeny Yamburg told Izvestia that tools to support lagging children in the education system are already available. One of them is the professional teacher standard approved in 2013.

It talks about how to teach children with neuroses, with disabilities, and simply lagging students. But implementing the standard requires a lot of time and money, the expert said.

Many Russian schools do not have enough money for the technical maintenance of buildings, not to mention improving the educational process, which involves in-depth study of subjects and creating conditions for students to acquire professional skills, noted the director of Izhevsk school No. 97, Akhtam Chugalayev.

Russian President Vladimir Putin spoke about the need to develop the education system at all levels on March 1 in his address to the Federal Assembly.

Public spending on education in the European Union

5% of EU GDP is spent by states on education

Currently, the European Union (EU) attaches great importance to improving the quality of national education systems, which play an important role in the society and economy of these countries, providing every citizen with access to education and the opportunity to develop abilities and skills.

Despite the differences in economic development levels between EU countries, all governments devote significant financial resources to education. The main indicator characterizing the level of financial support by the state of a country for its education system is the ratio of government spending on education to GDP.

Graph 1. Public expenditure on education in the EU-27 countries, EU candidate countries, EFTA countries, USA and Japan in 2005, as a percentage of GDP

Graph 1 shows that in 2005 the highest share of public spending on education in the EU was in the Nordic countries, ranging from 8.28% of GDP in Denmark to 6.31% of GDP in Finland. The smallest share of spending on education (below 4% of GDP) was recorded in Greece (3.98%), Slovakia (3.85%) and Romania (3.48%). The data presented in the material for Luxembourg does not include costs for higher education, so they are not comparable with other countries.

In 2005, the largest share of government spending on education came from financing secondary education

Government spending on education includes spending by all levels of government: local, regional and national. They include not only funding for schools, colleges and universities, but also for other institutions that provide education-related services. These include institutions: education administrators (for example, ministries or departments of education); providing support services (consultations regarding career choice, psychological advice, student transportation, etc.); shaping curricula, conducting research and analyzing educational policy.

In 2005, 95% of total government expenditure on education went to finance the costs of public educational institutions, while the remaining 6% went to finance education in the private sector. These include primarily financial assistance to students and their families, as well as transfers and payments to private organizations.

From 1999 to 2005, the share of GDP allocated by EU states to education was relatively stable - around 5% (see graph 2). From 1999 to 2003 it grew, and the average annual growth rate during this period was 1.4%, which is associated with an increase in EU countries' costs to support the education system. From 2003 to 2005, there was a decrease in the share of government spending on education (average annual rate of decline -1.1%). However, this decrease does not mean that government spending on education has decreased in absolute terms. In fact, government spending on education during this period grew on average per year by 1.1%, and GDP by 2.3%, which led to a decrease in the share of government spending on education in GDP.

Chart 2. Public expenditure on education in the EU-27 countries, total and by level of education, as a percentage of GDP

In all EU countries (except Greece), the largest share of public expenditure goes to secondary education due to the long duration of education. In Greece, costs for higher education are slightly higher than for secondary education.

Private spending on education varies more between European EU countries, the US and Japan than public spending on education

Although EU states provide the majority of funding for their education systems, the private sector and households also bear education costs. First, students or their families pay educational institutions not only for tuition, but also for related services such as housing and food. They also pay for other educational services and goods, such as tutoring, textbooks, and school uniforms. Second, private businesses, non-profit organizations, and labor unions make payments and transfers to educational institutions or students in the form of financial aid. All of this represents the private sector's contribution to education financing.

Statistics on private expenditure on education are difficult to obtain and are available for only a limited number of countries. This is especially true for household expenditures on goods and services for education outside educational institutions and student financial aid provided by other private entities. Therefore, to compare private education expenditures with public education expenditures, it is preferable to consider only payments and transfers to educational institutions.

In 2005 in the EU private expenses on education averaged less than 15% of government spending on education. This ended up being less than 1% of GDP. However, because sources describing private education expenditures are less complete and of lower quality than those providing information on public education expenditures, comparisons should be made with extreme caution.

The highest private sector expenditure on education relative to GDP in 2005 was observed in Cyprus and the UK, respectively - 1.21% and 1.25% (see Chart 4). These are the only countries where private units spend more than 1% of GDP on education. On the other hand, the lowest levels of private education expenditure as a percentage of GDP were observed in Finland (0.13%) and Sweden (0.19%).

As can be seen from the data presented in Chart 3, in the USA and Japan, private units' expenditure on education is significantly higher than in the EU countries. While in the US the share of these expenses is 2.36% of GDP, in Japan - 1.54%, in the EU-27 it averages 0.67%. At the same time, the share of government spending on education in GDP in the EU and the USA is approximately the same. In Japan it is lower than the EU average, but still higher relative to some European countries with the lowest costs.

Chart 3. Expenditures on education by funding sources in 2005, as a percentage of GDP

The level of financial support for pupils and students in different EU countries varied significantly in 2005

Despite the small share of EU-27 public expenditure on education (5.93%), financial aid for pupils and students is of particular policy importance as it aims to provide more equitable access to education for families at different income levels.

Financial support for students is provided in two forms. Firstly, these are transfers and social benefits allocated to students and their families, for example, scholarships and other grants, child benefits for students depending on the student’s status, other transfers depending on the status of the student and student, to pay for transportation costs, purchases books, food, etc. Secondly, these are loans provided to students.

In 2005, in the EU-27 countries, financial aid for pupils and students ranged from 3% to almost 18% of all public expenditure on education (see graph 5). Among the EU countries with the lowest levels of student financial aid were Greece (0.61%), Poland (1.32%), Luxembourg (2.18%) and Portugal (2.62%). The highest level of financial assistance to pupils and students was observed in Denmark (17.54%), Bulgaria (15.21%) and Cyprus (13.17%); from other non-EU countries - in Norway (almost 20% of government spending on education). In the USA this level was higher than the EU average, by 6.07%, in Japan - lower by 3.88%.

It should be noted that forms of financial assistance for students (transfers, social benefits, loans) vary between countries.

For example, in the UK, 73.37% of student financial aid was provided in the form of loans, while in some countries this proportion was less than 1% (for example, in Belgium, Italy and Lithuania).

Financial assistance for students and their families is most significant at the higher education level. In 2005, the only exceptions were Bulgaria and Poland. So, for example, if on average in the EU the share of financial assistance to pupils and students in the total amount of state expenditures on education was approximately 6%, then in the field of higher education the share of financial assistance to students was 16.5%. This is clearly seen in the UK, where financial aid for students in primary and secondary education was less than 1% and more than 25% at higher education level.

Chart 4. Financial assistance to students by level of education in 2005, as a percentage of all government spending on education

As can be seen from Figure 4, in 2005 student financial aid in Cyprus reached its highest level (57.63%), which is explained by the inclusion of data on financial aid provided to students studying abroad (in other countries this aid is not included in the total amount). Denmark ranks second among the countries with the highest share of public financial aid expenditures on higher education with an indicator of 30.84%. Among EU member states, the lowest levels of student financial aid in 2005 were observed in Greece and Poland (just over 1%). Bulgaria and Denmark were the only countries that allocated more than 10% of public education expenditure to financial aid for primary and secondary education students (17.0% and 11.5% respectively), while Greece, Austria and the UK allocated to financial aid less than 1% of related expenses.

In 2005, EU spending per student in higher education was less than half of US spending per student

In 2005, spending in EU educational institutions, from primary to higher education, amounted to 5,650 euros (calculated at PPP) per pupil/student. This value ranged from 1,454 euros in Romania to 8,293 euros in Austria.

As a rule, expenses per 1 pupil/student increase with increasing level of education. In 2005, an average of €4,421 was spent per student in primary education in the EU, €5,874 in secondary education and €8,289 per student in higher education (see graph 5). Expenditure per student in higher education was higher than at other educational levels in all countries. On the other hand, the costs of secondary education do not always exceed the costs of primary education. In Bulgaria, Hungary, Poland and Slovakia they are lower than the costs of primary education.

Table 1. Main indicators of education expenditures in 2005

Government spending on education (% of GDP)

Expenditures on educational institutions (% of GDP)

primary education
tion

secondary education
tion

higher education
tion

preschool-
new and other

state-
natural means

private funds

Bulgaria

Czech Republic

Germany

Ireland

Luxembourg

Netherlands

Portugal

Slovenia

Slovakia

Finland

Great Britain

Croatia

Macedonia

Iceland

Liechtenstein

Norway

Switzerland


Financial assistance to students (as a percentage of government spending on education)

Expenditures on educational institutions per 1 pupil/student, in euros (calculated according to PPP)

primary and secondary education
tion

higher education
tion

primary education
tion

secondary education
tion

higher education
tion

Bulgaria

Czech Republic

Germany

Ireland

Luxembourg

Netherlands

Portugal

Slovenia

Slovakia

Finland

Great Britain

Croatia

Macedonia

Iceland

Liechtenstein

Norway

Switzerland

1) Eurostat assessment.

Country data is classified in accordance with the International Standard Classification of Education (ISCED), which can be found on the UNESCO website ( http://www.uis.unesco.org/TEMPLATE/pdf/isced/lSCED_A.pdf).

Note. Additional country information is provided in the methodological notes.

Spending per student in primary education ranged from 1135 euros in Romania to 7202 euros in Denmark. The only countries that spent more than €6,000 per student in primary education were Austria and Sweden. The highest expenditures per student in the secondary education system were observed in Austria (EUR 8,296) and Cyprus (EUR 8,212), the lowest in Romania (EUR 1,269). In the higher education system, the highest costs per student in the EU were recorded in Sweden - 13,490 euros. Eight EU member states spent more than €10,000 per student (Belgium, Denmark, Germany, the Netherlands, Austria, Finland, Sweden and the UK), while six EU countries (Bulgaria, Latvia, Lithuania, Malta, Romania and Estonia) these costs did not reach 4000 euros.

However, even the EU countries with the highest costs of education per student lag significantly behind the costs per student in the United States. Thus, the level of expenses per 1 student in Sweden (13,490 euros) is just over 60% of expenses per 1 student in the USA (20,949 euros).

Chart 5. Expenditures on education per 1 pupil/student by educational level in 2005, in euros (calculated according to PPP)

In 2005, for all EU countries, spending per student was less than 40% of similar spending per student in higher education in the United States. If higher education institutions' spending on research and development is excluded, the differences between the EU and the US become even greater. Thus, in the USA, the cost of education of 1 student, excluding expenses for research and development, amounted to approximately 18,500 euros, and in the EU - approximately 5,700 euros, or 31% of US expenses.

Table 1 provides comparative data on the main indicators characterizing spending on education in EU member countries, EU candidate countries, EFTA countries, the USA and Japan for 2005.

Education in the Russian Federation is a single, purposeful process of education and training, which is a socially significant benefit and is carried out in the interests of the individual, family, society and the state, as well as the totality of acquired knowledge, skills, values, experience and competence of a certain volume and complexity in for the purposes of intellectual, spiritual, moral, creative, physical and (or) professional development of a person, satisfying his educational needs and interests.

Now the education system in the Russian Federation looks like this:

    General education:

    Preschool education;

    Primary general education;

    Basic general education;

    Secondary general education;

    Professional education:

    Secondary vocational education;

    Higher education - bachelor's degree;

    Higher education - specialty, master's degree;

    Higher education - training of highly qualified personnel;

    Additional education:

    Additional education for children and adults;

    Additional professional education;

    Professional education.

According to the Constitution of the Russian Federation, citizens of the Russian Federation are guaranteed the opportunity to receive education without any conditions or restrictions, regardless of gender, race, nationality, language, origin, place of residence, health status, etc. The state guarantees citizens universal access and free primary general, basic general, secondary (complete) general education and primary vocational education, as well as, on a competitive basis, free secondary, higher and postgraduate vocational education in state and municipal educational institutions within the limits of state educational standards, if education This is the first time a citizen has received this level.

The majority of higher education institutions are financed from the federal budget; primary, secondary and vocational education is financed approximately equally from regional and local budgets; preschool and general education institutions - from local budgets.

Composition of state expenditures on education, according to the Federal Budget of the Russian Federation:

Preschool education;

General education;

Primary vocational education;

Secondary vocational education;

Professional training and advanced training;

Higher and postgraduate education;

Youth policy and children's health;

Applied scientific research in education;

Other issues in the field of education.

The activities of the educational institution are financed in accordance with the law.

If we consider the problems of the Russian education system from the point of view of preserving and accumulating human capital, then the most problematic are preschool education and higher education.

In accordance with the legislation in the field of education and in the interests of state management of the education system in the Russian Federation, the state program of the Russian Federation “Development of Education” for 2013 - 2020 (hereinafter referred to as the Program) has been adopted and is being implemented. The strategic goals and objectives for the development of the education system are defined in the state program. At the same time, not all activities aimed at achieving the goals and objectives of the state program at the level of specific educational organizations, municipalities and regions are currently supported by financial, organizational and economic mechanisms.

One of the most important problems of modern education is the process of the necessary application of information and communication technologies in educational activities and the educational process for all types and at all levels of education. This makes it possible to have access to unified knowledge bases, unified systems of educational resources, electronic and network libraries. However, a holistic electronic educational environment, which is an important factor in improving the quality of education, has not been created. It is also necessary to improve the quality of existing publicly available educational resources and develop new directions and forms of education.

Secondary vocational education is becoming more in demand and mobile today. In fact, it shares with higher education a leading place in training personnel for all sectors of the economy and social sphere. At the same time, a vocational school is characterized by a number of problems, without overcoming which its innovative development will be seriously hampered. One of the problems is the contradiction between the growing need for specialists and the lack of an objective forecast of such need in sectors of the economy, the irrational use of specialists with secondary vocational education, including due to the lack of effective mechanisms and models of employment, subsequent support and monitoring of graduates’ careers, low labor costs young specialist.

The Concept of long-term socio-economic development of the Russian Federation for the period until 2020 notes that the increasing role of human capital is one of the main factors of economic development.

The forecast of long-term socio-economic development of the Russian Federation for the period until 2030, developed by the Ministry of Economic Development of the Russian Federation, provides for the need to create a flexible and diversified system of vocational education that meets the requirements of the labor market and the needs of an innovative economy, both in terms of educational programs and parts of the conditions and material and technical equipment of the learning process.

Within the framework of the Program, the tasks of achieving a high standard of quality of content and technology for all types of education - vocational (including higher), general and additional, as well as achieving a qualitatively new level of development of youth policy, increasing the availability of socialization programs for children and youth for their successful involvement into social practice. Solving these tasks at the same time will make it possible to fully implement the main directions of federal state policy in the field of education in 2016 - 2020, defined in the Federal Law “On Education in the Russian Federation” and the Concept of Long-Term Social and Economic Development.

The implementation of the Program will create a mechanism for irreversible progressive positive systemic changes in education in the Russian Federation.

The economic essence of state budget expenditures is manifested in the fact that they serve as an active instrument of economic policy. With their help, the state influences redistribution processes, the growth of national income, structural regulation of the economy, the development of individual industries and sectors of the economy, and increasing the competitiveness of the national economy.

In education financing, it is necessary to once again emphasize an important feature - the principle of irrevocability. If in the sphere of production irrevocability is due, in fact, to the transfer of the produced result into the ownership of the financing entity, then in education the funds allocated to educational institutions are not directly returned by them, they are not reimbursed to the owner of the funds either in monetary, material or intangible equivalent. There is no obligation to return these funds. In form, the means are consumed without being transformed into a material equivalent, and the intangible result of educational activity cannot be distinguished as an intangible object, since it is inseparable from its carrier - a person and cannot become the subject of commodity-money relations.

The principle of irrevocability also implies the impossibility of considering a trained person entering life as compensation or return in another form to the owner-state of the costs of his training. It is also important that the graduate does not have any obligation to return the funds spent by the state on his education, at least for now.

It is necessary to emphasize once again that education financing is not any expression of a “purchase and sale” relationship, where there is a counter-movement of financial resources and their tangible or intangible equivalent in the form of a product or service. When financing education, the state does not buy educational services, but ensures the activities of its structural unit, which produces these services for part of the population free of charge.