ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ ПРАВИЛ ФІНАНСУВАННЯ ОСВІТИ
В. І. Усик

DOI: 10.32702/2307-2105-2021.12.14

УДК: 336:02: 378.3

В. І. Усик

ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ ПРАВИЛ ФІНАНСУВАННЯ ОСВІТИ

Анотація

Питання фінансових правил в освіті є особливо актуальним для національних економік із низьким рівнем розвитку та незавершеними інституційними реформами, до яких належить українська економіка. Це пояснюється обмеженістю фінансових ресурсів та браком форм їх раціонального використання. У роботі обґрунтовано підходи до оцінювання ефективності правил фінансування освіти, практична реалізація яких дає змогу довести вищу ефективність функціонування освітньої сфери, яка фінансується за правилами. Одночасно можна використовувати декілька варіантів оцінювання базуючись на ідеї багатоваріантності оцінювання ефективності правил фінансування освіти. Кількість цих варіантів оцінювання обмежується наявністю інформації, передусім, про те, чи використовуються правила фінансування освіти в різних країнах світу, та якими конкретно є ці правила.

Ключові слова: освіта; ефективність; фінансування; правила; політика.

Література

1. Arestis Philip. Fiscal Policy Is Still an Effective Instrument of Macroeconomic Policy. Panoeconomics. 2011. № 2. P. 143–156.
2. Eyraud Luc et all. Second Generation Fiscal Rules: Balancing Simplicity, Flexibility, and Enforceability. 2018. URL: https://www.imf.org/en/Publications/Staff-Discussion-Notes/Issues/2018/04/12/Second-Generation-Fiscal-Rules-Balancing-Simplicity-Flexibility-and-Enforceability-45131 (дата звернення 15.12.2021).
3. Caselli Francesca, Luc Eyraud, Andrew Hodge, Federico Diaz Kalan, Young Kim, Victor Lledó, Samba Mbaye, Adina Popescu, Wolf Heinrich Reuter, Julien Reynaud, Elif Ture, and Philippe
Wingender. Second-Generation Fiscal Rules: Balancing Simplicity, Flexibility, and Enforceability. Technical Background Paper to IMF Staff Discussion Note SDN 18/04, International Monetary Fund, Washington, DC. 2018.
4. Działo Joanna. Fiscal Rules and Effective Fiscal Policy. Comparative Economic Research. 2012. № 15: Issue 2. Р. 65–78.
5. Lledo Victor Duarte, Dudine Paolo, Eyraud Luc, PeraltaAlva Adrian. How to Select Fiscal Rules. 2018. URL: https://www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2018/03/15/How-to-Select-Fiscal-Rules-A-Primer-45552 (дата звернення 15.12.2021).
6. Financial Regulations and financial rules. World
Health Organization. 2014. URL: https://www.who.int/about/finances-accountability/accountability/who-financial-regulations-and-rules.pdf (дата звернення 15.12.2021).
7. Perspectives on the financing of higher education. Population and Human Resources Department. Education and Employment Division background paper series. № 91/45. 1991. Washington. D.C. World Bank Group. URL: http://documents.worldbank.org/curated/en/994481468766221916/Perspectives-on-the-financing-of-higher-education (дата звернення 15.12.2021).
8. Higher Education in Developing Countries. Peril and Promise. The World Bank. 2013. URL: https://elibrary.worldbank.org/doi/abs/10.1596/0-8213-4630-X (дата звернення 15.12.2021).
9. Arnhold, N., Ziegele, F., Vossensteyn, J.J., Kivisto, J., Weaver, J., Assessment of Current Funding Model's' strategic Fit' With Higher Education Policy Objectives. 2014. World Bank, Washington, DC..
10. Каленюк І. С. Економічна природа та особливості розвитку освітнього потенціалу України : автореф. дис. ... д-ра екон. наук: 08.01.01. Київ, 2002. 35 с.
11. Козарезенко Л. В. Соціально-економічна ефективність функ¬ціонування сфери освітніх послуг : автореф. дис. ... канд. екон. наук : спец. 08.00.03. Київ, 2010. 19 с.
12. Падалка О. С., Каленюк І. С. Економіка освіти та управ¬ління: посібник. Київ : Педагогічна думка, 2012. 184 с.
13. Kopits G., Symansky S. A. Fiscal Policy Rules. Occasional paper (International Monetary Fund). 1998. № 162. 45 p.
14. Длугопольський О., Жуковська А. Досвід країн ЄС у запровадженні фіскальних правил і норм як реакція на прояви світової фінансовоекономічної кризи. Економіст. 2013. № 4. С. 21–24.
15. Alesina A., Tabellini G. “Voting on the Budget Deficit.” American Economic Review. 1990. № 80 (1). P. 37–49.
16. Debrun X., Kumar M. S. Fiscal Rules, Fiscal Councils and All That: Commitment Devices, Signaling Tools or Smokescreens?” in Banca d’Italia (eds.). Fiscal Policy: Current Issues and Challenges, Papers presented at the Banca d’Italia workshop held in Perugia, 29–31 March 2007. P. 479–512.
17. Inman R. P. “Do Balanced Budget Rules Work? U.S. Experience and Possible Lessons. 1996.
18. Cordes T., Kinda T., Muthoora P., Weber A. “Expenditure Rules: Effective Tools for Sound Fiscal Policy. IMF Working Paper 15/29. 2015. International Monetary Fund, Washington, DC. URL: https://www.imf.org/external/pubs/ft/wp/2015/wp1529.pdf. (дата звернення 15.12.2019).
19. Вища освіта в Україні: порядок денний для реформ / за заг. ред. Ніколаєва Є.Б. 2017. 61 с.
20. Харазішвілі Ю. М. Стратегічні орієнтири конкурентоспро¬можної освіти України. Управління економікою: теорія та практика: зб. наук. пр. Київ: ІЕП НАНУ, 2017. С. 39–52.
21. Economic Governance – Guidelines for Effective Financial Management (Paperback). United Nations. New York. 2000. URL: https://publicadministration.un.org/publications/ content/ PDFs/ELibrary20Archives/200020Economic20Governance_Guidelines/ 20for20Effective20Financial20Management.pdf (дата звернення 15.12.2021).
22. Pruvot Enora Bennetot, Estermann Thomas, Lisi Valentina. Public Funding Observatory Report. 2018. URL: https://eua.eu/downloads/publications/eua20pfo20201820report_1420march202019_final.pdf. (дата звернення 15.12.2021).
23. Clements, B. How efficient is education spending in Europe? European Review of Economics and Finance. 2002. №1. P.3-26.
24. Gupta S., Verhoeven, M. The efficiency of government expenditure: experiences from Africa. Journal of Policy Modellin. 2001. № 23(4). P. 433–467
25. Giménez, V., Thieme, C., Prior, D., & Tortosa-Ausina, E. An international comparison of educational systems: a temporal analysis in presence of bad outputs. Journal of Productivity Analysis. 2017. № 47(1). P. 83-101.
26. St. Aubyn, M., Garcia, F., & Pais, J. Study on the efficiency and effectiveness of public spending on tertiary education. Directorate General Economic and Financial Affairs (DG ECFIN), European Commission. 2009. № 390. 146 p.
27. European Commission. Efficiency and effectiveness of public expenditure on tertiary education in the EU. Joint Report by the Economic Policy Committee (Quality of Public Finances) and the Directorate-General for Economic and Financial Affairs. European Economy Occasion Paper. 2010. № 70, 10/2010. 105p.
28. Economists' Musings on Human Capital Investment: How Efficient is Public Spending on Education in EU Member States?. European Commission website URL: https://ec.europa.eu/info/publications/economy-finance/economists-musings-human-capital-investment-how-efficient-public-spending-education-eu-member-states_en (дата звернення 15.12. 2021).

V. Usyk

EVALUATION OF EFFECTIVENESS OF EDUCATIONAL FINANCING RULES

Summary

The importance of financial rules in the field of education is determined by a special role in economic development and society. Education is the driver of the national economy, with the proper funding of which positive changes in other areas can begin.
The analysis of financial rules in education is especially relevant for national economies with low levels of development and incomplete institutional reforms. These include the Ukrainian economy. It is due to limited financial resources and a lack of forms of rational use. The paper substantiates the approaches to assessing the effectiveness of the rules of financing education, the practical implementation of which allows to prove the higher efficiency of the educational sphere, which is subject to financial rules. Evaluating the effectiveness of policy rules is an understudied issue. In the modern literature on the theory and practice of public administration, there are not enough works specifically devoted to the evaluation of financial rules and rules of financing in the field of education.
The analysis of the world experience of evaluating the effectiveness of the application of the rules of financing education has allowed us to identify the following classification of methods (approaches):
- assessment of the validity (relevance) of the rules by comparing the actual macro-financial indicators with those recorded in the financial rules;
- assessment of the quality of educational services (comparison of indicators of the quality of education) in different countries with existing and absent financial rules in the field of education;
- assessment of the impact of education on macroeconomic stability indicators (comparison of macroeconomic stability indicators in countries with different financial rules in education);
- assessment of the impact of education on the international competitiveness of the national economy by comparing the world rankings of different countries.
Policymakers can use several evaluation options simultaneously based on the idea of multivariate evaluation of the effectiveness of financial rules in education. The number of these assessment options is limited by the availability of information on whether financial rules are used in education in different countries.

Keywords: education; efficiency; funding; rules; policies.

References

1. Arestis, P. (2011), “Fiscal Policy Is Still an Effective Instrument of Macroeconomic Policy”, Panoeconomics, Vol. 2, pp. 143–156.
2. Eyraud, Luc (2018), “Second Generation Fiscal Rules: Balancing Simplicity, Flexibility, and Enforceability”, available at: https://www.imf.org/en/Publications/Staff-Discussion-Notes/Issues/2018/04/12/Second-Generation-Fiscal-Rules-Balancing-Simplicity-Flexibility-and-Enforceability-45131 (Accessed 15 December 2021).
3. Caselli, Francesca, Luc, Eyraud, Andrew, Hodge, Federico Diaz, Kalan, Young, Kim, Victor, Lledó, Samba, Mbaye, Adina, Popescu, Wolf Heinrich, Reuter, Julien, Reynaud, Elif, Ture, and Philippe, Wingender. (2018), “Second-Generation Fiscal Rules: Balancing Simplicity, Flexibility, and Enforceability”, Technical Background Paper to IMF Staff Discussion Note SDN 18/04, International Monetary Fund, Washington, DC.
4. Działo, Joanna. (2012), “Fiscal Rules and Effective Fiscal Policy”, Comparative Economic Research, Vol. 15, Issue 2, pp. 65–78.
5. Lledo, Victor, Duarte, Dudine, Paolo, Eyraud, Luc and PeraltaAlva, Adrian. (2018), “How to Select Fiscal Rules”, available at: https://www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2018/03/15/How-to-Select-Fiscal-Rules-A-Primer-45552 (Accessed 15 December 2021).
6. World Health Organization (2014), “Financial Regulations and financial rules”, available at: https://www.who.int/about/finances-accountability/accountability/who-financial-regulations-and-rules.pdf (Accessed 15 December 2021).
7. World Bank Group (1991), “Perspectives on the financing of higher education”, Education and Employment Division background paper series, Vol. 91/45, available at: http://documents.worldbank.org/curated/en/994481468766221916/Perspectives-on-the-financing-of-higher-education (Accessed 15 December 2021).
8. The World Bank (2013), “Higher Education in Developing Countries. Peril and Promise”, available at: https://elibrary.worldbank.org/doi/abs/10.1596/0-8213-4630-X (Accessed 15 December 2021).
9. Arnhold, N., Ziegele, F., Vossensteyn, J.J., Kivisto, J. and Weaver, J. (2014), “Assessment of Current Funding Model's' strategic Fit' With Higher Education Policy Objectives”, available at: https://www.izm.gov.lv/lv/media/3922/download (Accessed 15 December 2021).
10. Kalenyuk, I.S. (2002), Economic nature and features of educational potential development of Ukraine, Postdoc Thesis, Economy, Kyiv National Economic University of Kyiv, Kyiv, Ukraine.
11. Kozarezenko, L.V. (2010), “Socio-economic efficiency of the functioning of educational services”, Ph.D. Thesis, Economy, Kyiv National Economic University of Kyiv, Kyiv, Ukraine.
12. Padalka, O.S. and Kalenyuk, I.S. (2012), Ekonomika osvity ta upravlinnia [Economics of education and administration], Pedahohichna dumka, Kyiv, Ukraine.
13. Kopits, G. and Symansky, S. A. (1998), “Fiscal Policy Rules”, Occasional paper (International Monetary Fund), Vol. 162.
14. Dlugopolskiy, O. and Jukovska, А. (2013), “EU experience in implementing fiscal rules and regulations in response to global financial and economic crisis”, Economist, vol. 4, pp. 21–24.
15. Alesina, A. and Tabellini, G. (1990), “Voting on the Budget Deficit”, American Economic Review, Vol. 80 (1), pp. 37–49.
16. Debrun, X. and Kumar, M. S. (2007), “Fiscal Rules, Fiscal Councils and All That: Commitment Devices, Signaling Tools or Smokescreens? in Banca d’Italia”, Fiscal Policy: Current Issues and Challenges, Papers presented at the Banca d’Italia workshop held in Perugia, pp. 479–512.
17. Inman, R. P. (1996), “Do Balanced Budget Rules Work?”, U.S. Experience and Possible Lessons.
18. Cordes, T., Kinda, T., Muthoora, P. and Weber A. (2015), “Expenditure Rules: Effective Tools for Sound Fiscal Policy”, IMF Working Paper, Vol. 15/29, available at: https://www.imf.org/external/pubs/ft/wp/2015/wp1529.pdf. (Accessed 15 December 2021).
19. Nikolajev, E.B (2017), Vyscha osvita v Ukraini: poriadok dennyj dlia reform [Higher education in Ukraine: a reform agenda], Kyiv, Ukraine.
20. Kharazishvili, Yu.M. (2017), “Strategic landmarks of competitive education in Ukraine”, Upravlinnia ekonomikoiu: teoriia ta praktyka: zb. nauk. pr, Kyiv, NANU, pp. 39–52.
21. United Nations (2000), “Economic Governance – Guidelines for Effective Financial Management (Paperback)”, available at: https://publicadministration.un.org/publications/ content/ PDFs/ELibrary20Archives/200020Economic20Governance_Guidelines/ 20for20Effective20Financial20Management.pdf (Accessed 15 December 2021).
22. Pruvot, Enora, Bennetot, Estermann, Thomas and Lisi, Valentina (2018), “Public Funding Observatory Report”, available at: https://eua.eu/downloads/publications/eua20pfo20201820report_1420march202019_final.pdf. (Accessed 15 December 2021).
23. Clements, B. (2002), “How efficient is education spending in Europe?” European Review of Economics and Finance, Vol. 1, pp. 3-26.
24. Gupta, S. and Verhoeven, M. (2001), “The efficiency of government expenditure: experiences from Africa”, Journal of Policy Modellin, Vol. 23(4), pp. 433–467
25. Giménez, V., Thieme, C., Prior, D. and Tortosa-Ausina, E. (2017), “An international comparison of educational systems: a temporal analysis in presence of bad outputs”, Journal of Productivity Analysis, Vol. 47(1), pp. 83-101.
26. St. Aubyn, M., Garcia, F. and Pais, J. (2009) “Study on the efficiency and effectiveness of public spending on tertiary education”, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, Vol. 390.
27. European Commission (2010) “Efficiency and effectiveness of public expenditure on tertiary education in the EU. Joint Report by the Economic Policy Committee (Quality of Public Finances) and the Directorate-General for Economic and Financial Affairs”, European Economy Occasion Paper, Vol. 70, 10/2010.
28. European Commission (2018), “Economists' Musings on Human Capital Investment: How Efficient is Public Spending on Education in EU Member States?”, available at: https://ec.europa.eu/info/publications/economy-finance/economists-musings-human-capital-investment-how-efficient-public-spending-education-eu-member-states_en (Accessed 15 December 2021).

№ 12 2021

Дата публікації: 2021-12-29

Кількість переглядів: 7722