Improving the financial mechanism for attracting and using endowment capital by educational organizations[Совершенствование Финансового Механизма Привлечения И Использования Целевого Капитала Образовательными Организациями]

Introduction. In the current conditions of modernization of the education system, according to the authors of this study, the search for alternative sources of financing educational organizations is becoming especially relevant. Endowment capital is a promising tool for ensuring financial stability and development of educational institutions, but its use in Russian practice, especially in the field of additional education, remains limited. The relevance of this study is because the current economic situation in the Russian Federation is characterized by limited budgetary resources, which creates objective prerequisites for searching for alternative mechanisms for financial support of the activities of domestic educational organizations. Purpose. Development of recommendations for improving the financial mechanism for attracting and using endowment capital by additional education organizations based on the analysis of existing practices and identification of key problems. Materials and methods. This study is based on the analysis of the regulatory framework, statistical data on the activities of additional education organizations, as well as the results of a survey of the heads of 45 additional education organizations in various regions of Russia. During the study, the author used methods of comparative analysis, expert survey and mathematical modeling. Results. During the study, the authors identified the main barriers to the formation of target capital in organizations of additional education: insufficient legal elaboration of mechanisms, low awareness of potential donors, lack of specialized competencies among the management of organizations. The author proposed a set of measures to improve the financial mechanism, including the creation of regional support funds, the development of standard documents and training programs. Conclusions. The study conducted by the authors showed that the target capital of an educational organization can become an effective tool for ensuring the financial sustainability of organizations of additional education in the context of limited budget financing. However, during the study it was established that for its successful implementation, systematic work is needed to eliminate legal, institutional and competence barriers. The recommendations developed by the author of this study create a practical basis for modernizing financial mechanisms in the field of additional education and can be used by all interested parties.