Information Base of Financial Analysis of Educational Institutions of Higher Education

Journal Issue:

Author Information: 

Doctor of Philosophy (Law), Head of the Department of Humanitarian, Social, Economic and Information-Legal Disciplines at the Stolypin International Institute of Informatization and Public Administration; Associate Professor of the Department of "Customs Law and Customs Activity Organization" of the Moscow State University of Railway Engineering (MIIT)

Abstract: 

In this article author analyzes issues related to the formation of information base analysis of the financial condition of educational institutions of higher education. Author notes that are significantly different principles of financial (accounting) statements of non-governmental and government (budget) of educational institutions of higher professional education. In conclusion, author notes that when analyzing the financial condition of the group of higher professional education institutions, they can be classified into subgroups, depending on the benefits of a species (subspecies) of funding and revenue.

Keywords: 

higher education, education organization, university, analysis, status, finances, economy, Russia, Russian Federation.

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