INTERCONNECTION BETWEEN ECONOMIC SECURITY AND FINANCIAL STABILITY OF INSTITUTIONS OF HIGHER EDUCATION ON THE EDUCATIONAL MARKET OF UKRAINE IN THE CONTEXT OF THEIR REGISTRATION-ANALYTICAL PROVIDING
The article deals with the peculiarities of the development of the Ukrainian educational services market, identifies trends in reduced number of applicants in the context of the demographic crisis and increased number of those wishing to receive higher education abroad; the intensification of competition between higher education institutions for financial provision and education services users; the lack of effective links with employers as the main stakeholders of educational programs, which should take direct part in the educational process both in intellectual and financial aspects.
The author clarifies the essence of economic security and financial stability of institutions of higher education of state and communal property in Ukraine. Features of accounting and analytical support of the studied categories are considered. The basic components of economic security and financial stability of institutions of higher education of Ukraine are singled out and the specifics of implementation of their synthetic and analytical accounting are revealed. It has been proved that the most specific and important objects in accounting for the activities of institutions of higher education with the aim of accounting and analytical provision of their economic security and financial sustainability are revenues, expenditures (costs, expenses) and financial results. Accounting of the above-mentioned objects is even more responsible and complex in the context of accounting and analytical support and requires the most elaborate development and processing.
It is substantiated that the algorithm of formation of accounting and analytical support of the studied categories, based on their essence and main tasks, is a system of control over the availability and movement of budget funds of general and special funds of institutions of higher education, which is based on universally recognized principles, performs administrative, control and information function The relationship between the level of economic security of institutions of higher education and the type of their financial stability is revealed. The influence of accounting and analytical provision of financial stability of institutions of higher education on the level of their economic security and quality of provided educational and non-educational services are substantiated.
The directions of increase of economic safety and financial stability of institutions of higher education of Ukraine on the basis of improvement of their accounting and analytical support are offered. The necessity of rational, effective and targeted use of allocations from the State and / or local budgets is substantiated under the condition of maximum mode of saving of all possible resources; the close cooperation of higher education institutions with employers in the field of improving the quality of educational services provision, ensuring the practical component of research activities, as well as the possibilities for funding education for talented but poorly-skilled students; ensuring fair competition with institutions of higher education through transparent, targeted professional-orientation work among potential entrants, the use of the latest innovative technologies in the educational-scientific and educational process, the involvement of faculty members and students in participating in international exchange programs and grants; use of in-depth analytics on the accounts of incomes (allocations from the State and / or local budgets of Ukraine, own revenues, including through fundraising) and expenditures (costs, expenses).