Informational support for financial sustainability analysis of Russian governmental (municipal) higher educational institutions

A prerequisite for conducting an analysis of the financial stability of any economic entity is a necessity to determine the information base with the implementation of analytical procedures. The relevance of this article is justified by the need to develop an information base for analysing the financial stability of state (municipal) institutions of higher education in Russia, which nowadays is not sufficiently accomplished. In this regard, the purpose of the given study is to determine the solution of the problem concerning the selection of types of external reporting for higher education institutions in Russia, the regulatory and legal framework for its formation and publication, as well as the determination of sources of financial data. For this purpose, the author used such methods of scientific knowledge as analysis, synthesis, generalization, grouping and classification. The result of the research is the formation of two approaches to analyse the financial stability of budgetary and autonomous state (municipal) institutions of higher education, based on accounting and statistical reporting, which have their own information sources for its implementation. The choice of a specific approach to financial stability analysis will help stakeholders determine a specific methodology for its implementation, depending on the goals and objectives of stakeholders. In conclusion , the author has formulated a definition of the information base for analysing the financial sustainability of a state (municipal) higher education institution.