The Budgeting System of Higher Education Institutions as a Factor of Economic Relations Development in the System of Education
The paper is devoted to the development of economic relations in the system of education at the level of higher education institution. The author substantiates the structure of a higher institution from the viewpoint of receipts and expenditures. Moreover emphasis is laid on the extent and results of financial responsibility of the structural departments of higher educational institutions carrying out their activities on a commercial basis. The aims of the financial responsibility centers management are substantiated.