Olga Anisimova
Hanna Tereshchenko


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Language: English
Abstract. The article examines the international best practices for financing the general secondary education system and assesses the possibility of their use in Ukraine. It has been established that at the current stage of development of the national education systems, financing of general secondary education is one of the priority directions of the state policy in the developed countries of the world. It has become extremely important to determine not only the sufficient amount of funds for the normal functioning of the education system, but also the most effective use of them. It was noted that there are two main tasks for most national education systems: improving the quality of education to increase labor productivity and economic growth; and searching for effective ways of using available financial resources, which may require educational reforms for the rational use of the available funding. In order to achieve those goals, it is extremely important to build an effective financing framework for general secondary education, which will allow for the most efficient and fair allocation of resources between schools and, at the same time, will ensure a high quality of student training. The authors analyzed various approaches and sources of funding of the general secondary education system. It has been established that the system of financing general secondary education can provide for the direct allocation of funds between various subjects of the educational process or the use of special formulas aimed at increasing the transparency and fairness of the allocation process. It was determined that when assessing the effectiveness of financing from the local budgets, a more thorough analysis is carried out, which allows for combining the assessment of both financial indicators, quantitative indicators and indicators of the quality of the education received. Funding at the local level allows to take into account the individual needs of schools depending on their location and encourages local communities to optimize the school network.
Keywords: funding of general secondary education, educational subvention, funding formulas, international and European practices, education financing practices.

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