Фінансова автономія закладів вищої освіти: адміністративно-правові межі та можливості

The article examines the theoretical and practical aspects of the financial autonomy of higher education institutions in the context of administrative and legal regulation of their activities. A comprehensive analysis of the regulatory framework that determines the financial independence of universities was conducted, revealing the main discrepancies between the declared principles of autonomy and the real restrictions that have arisen in budgetary, tax, and other areas of legislation. The structure of the modern model of financing higher education in Ukraine is considered and its comparative analysis with models of European financial autonomy of universities is carried out. Key problematic aspects of the implementation of financial autonomy of Ukrainian higher education institutions have been identified, in particular, strict regulations on the use of budget funds, restrictions on the disposal of granted property, compliance with the public procurement procedure, fiscal restrictions, and restrictions on property management. On the basis of the systemic approach, a conceptual definition of the financial autonomy of higher education institutions has been formulated as a legally enshrined ability to independently attract, distribute and use financial resources to ensure their activities in accordance with their own development strategy. The international experience of ensuring the financial autonomy of universities was analyzed, three main models were released (maximum, limited and minimum autonomy), and innovative approaches to expanding the financial independence of higher education institutions, which are used in their European countries, were identified. Particular attention is paid to mechanisms such as performance-based financing, contractual relations between the state and universities, the creation of endowment funds, and granting special legal status to higher education institutions. In the context of administrative and legal regulation, proposals have been developed to improve the regulatory framework for expanding the financial autonomy of Ukrainian higher education institutions, in particular, amendments to the Budget Code of Ukraine, the Law of Ukraine «On Higher Education», tax legislation, legislation on public procurement and state property management. Conceptual approaches are proposed to diversify sources of financing for higher education institutions, develop their cooperation with business, expand participation in international grant programs, improve mechanisms for providing paid educational services, create and operate endowment funds, and commercialize the results of scientific research. The need to ensure a balance between expanding financial autonomy and strengthening the responsibility and accountability of higher education institutions through the implementation of financial reporting standards, the development of internal audit, public disclosure of financial information, and the activation of public control mechanisms is substantiated.