The Modern Approach to Financing Special Types of Budget Institutions
Abstract
Problem setting. Insufficiency of state budget funds to meet the needs of such a type of budget institutions as institutions of higher education motivates the aforementioned subjects to find alternative sources of revenue for the realization of their main activities. At the present stage in Ukraine, such alternative ways to attract additional funds for ІНЕs are to create: (1) sustainable funds (entangements) and (2) science parks. The purpose of the article is to consider endowment as a form of financing ІНЕ and peculiarities of functioning of scientific parks as an effective model of commercialization of scientific research results and their implementation in the domestic and foreign markets. In the article the author analyzes the legal regulation of such alternative ways of attracting additional funds to budget institutions, in particular, institutions of higher education, as the creation of the latest entrants and scientific parks. For effective functioning of institutions of higher education and commercialization of scientific research results, their implementation in the domestic and foreign markets is proposed to amend existing legislation of Ukraine.
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