Effectiveness of budget spending on education of Astrakhan region
Автор: Gabrielyan D.L., Toshpulotov A.A.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 1 (44), 2018 года.
Бесплатный доступ
The article discusses the effectiveness of budget spending on education of Astrakhan Region. In addition, we compare budget spending in several regions.
Efficiency of budget spending, educational institutions, regional budget
Короткий адрес: https://sciup.org/140235929
IDR: 140235929
Текст научной статьи Effectiveness of budget spending on education of Astrakhan region
The budget is "a legislative deed containing the table of revenues and expenditure estimated for a defined period and constituting as such the rule to be followed by the executive power and by the Administration that is accountable to it".Regional budget is the second level of budget of the Russian Federation. (1, р 27)
Public spending on education includes direct expenditure on educational institutions as well as educational-related public subsidies given to households and administered by educational institutions. This indicator is shown as a percentage of GDP and of total government spending, divided by primary, primary to postsecondary non-tertiary and tertiary levels. Public entities include ministries other than ministries of education, local and regional governments, and other public agencies. Public spending includes expenditure on schools, universities and other public and private institutions delivering or supporting educational services. This indicator shows the priority given by governments to education relative to other areas of investment, such as health care, social security, defence and security. Education expenditure covers expenditure on schools, universities and other public and private institutions delivering or supporting educational services. (7)
However, identifying budget only in this way does not express all its economic principles. Acting as an economic category budget of regions of Russian Federation (regional budget) – a system of economic relation due to the regional income is distributed in many categories.
Because of being Federative Republic, there are three levels of budget:Federal budget, Regional budget, Local budget.
Consolidated budget of region considered as a regional budget of Russia including its local territories.
Firstly, the term “effectiveness” was used in William Petty’s (1623 – 1687) scientific work. He used this term to estimate the quality and effect of government policy. However, he did not study this term deeply. (5, р129)
In 1970, the term “effectiveness” appeared in many field of science. Therefore, effectiveness includes not just efficiency of actions but their aim also. Sukharev O.S. considers effectiveness of budget spending as a budget effectiveness and defines it as an “excess of income over spending of the budget”. (6, р. 156)
In this article we will assume that effectiveness of budget spending defines as economically spending, such how economically regions spend money on education. To do these calculations we need to compare budget spending on education between Astrakhan Region and others and define which region less or more spends money economically. We have to take in consideration, that we could compare all regions due to different development of regions. We have to take regions with almost the same level of income.
Median annual income
|
Region |
Territory – thousand km2 |
Median annual income |
||
|
2014 |
2015 |
2016 |
||
|
Astrakhan |
49 |
19522.1 |
22736 |
24576 |
|
Voronezh |
52.2 |
19538.1 |
21825 |
24001 |
|
Ryazan |
39.6 |
19098.4 |
21797 |
24280 |
|
Samara |
53.6 |
20799.8 |
23470 |
25884 |
Now we begin to learn the education structure in every region. In 2016/2015a.y. (academic year) in Astrakhan Region and other regions, the number of organizations performing education process fell down.
Number of organization performing education process (1 – 11 grades)
|
Region |
2014/2015a.y. |
2015/2016a.y. |
2016/2017a.y. |
||||||
|
total |
public |
private |
total |
public |
private |
total |
public |
private |
|
|
Astrakhan |
298 |
297 |
1 |
291 |
290 |
1 |
290 |
289 |
1 |
|
Voronezh |
863 |
851 |
12 |
853 |
841 |
12 |
843 |
831 |
12 |
|
Ryazan |
303 |
297 |
6 |
300 |
294 |
6 |
299 |
293 |
6 |
|
Samara |
732 |
713 |
19 |
728 |
708 |
20 |
715 |
695 |
20 |
In spite of reducing the number of organizations performing education process (1 – 11 grades), the number of pupils is increasing year by year. To compare these data we see that in 2016/2015 a.y. in Astrakhan Region the number of pupils increased for 4, 38% in relationship to 2014/2015a.y.
Number of pupils (thousand)
|
Region |
2014/2015a.y. |
2015/2016a.y. |
2016/2015a.y. |
||||||
|
total |
public |
private |
total |
public |
private |
total |
public |
private |
|
|
Astrakhan |
100.4 |
100 |
0.4 |
102 |
101.6 |
0.4 |
104.8 |
104.4 |
0.4 |
|
Voronezh |
194,1 |
192,2 |
1,9 |
193,8 |
191,9 |
1,9 |
199,1 |
197,2 |
1,9 |
|
Ryazan |
96,2 |
95,7 |
0,5 |
95,9 |
95,4 |
0,5 |
97,6 |
97,1 |
0,5 |
|
Samara |
284,7 |
282,2 |
2,5 |
287,2 |
284,5 |
2,7 |
292,6 |
290,1 |
2,5 |
In addition, the number of teachers, except the Voronezh Region, is increasing. The most increase is in Voronezh Region, where in 2015 the number of pupils was 193,8 thousands, in 2016-199,1 thousand respectively.
Number of teachers (thousand)
|
Region |
2014/2015a.y. |
2015/2016a.y. |
2016/2017a.y. |
|
Astrakhan |
6,9 |
7.0 |
7.1 |
|
Voronezh |
16,2 |
16.2 |
15.9 |
|
Ryazan |
8,0 |
8.0 |
8.0 |
|
Samara |
18,6 |
18.7 |
18.9 |
Except the Astrakhan Region, where the number of organizations offering higher education programs stays constant, in the other regions this number is decreasing.
Number of organizations offering higher education programs
|
Region |
2014/2015a.y. |
2015/2016a.y. |
2016/2017a.y. |
||||||
|
total |
public |
private |
total |
public |
private |
total |
public |
private |
|
|
Astrakhan |
6 |
5 |
1 |
6 |
5 |
1 |
6 |
5 |
1 |
|
Voronezh |
22 |
17 |
5 |
19 |
15 |
4 |
16 |
11 |
5 |
|
Ryazan |
9 |
5 |
4 |
9 |
5 |
4 |
8 |
4 |
4 |
|
Samara |
28 |
17 |
11 |
28 |
17 |
11 |
26 |
16 |
10 |
However, the number of students getting higher degrees in Astrakhan Region is increasing, while this number in other regions is falling down.
Number of students getting Bs, Specialist and MsDegrees (thousand)
|
Region |
2014/2015a.y. |
2015/2016a.y. |
2016/2017a.y. |
||||||
|
total |
public |
private |
total |
public |
private |
total |
public |
private |
|
|
Astrakhan |
40.6 |
34.4 |
6.2 |
41.1 |
34.8 |
6.4 |
42.9 |
33.4 |
9.5 |
|
Voronezh |
117,2 |
101,1 |
16,1 |
106,2 |
93,5 |
12,7 |
99,0 |
88,0 |
10,9 |
|
Ryazan |
49,5 |
41,8 |
7,8 |
46,2 |
39,0 |
7,3 |
38,5 |
32,2 |
6,2 |
|
Samara |
141,7 |
122,4 |
19,3 |
130,3 |
114,6 |
15,7 |
119,1 |
104,7 |
14,4 |
Regional spending on education (million rubles)
|
Region |
Spending per year |
Average spending |
|||||
|
2014 |
2015 |
2016 |
education |
||||
|
Total budget spending |
education |
Total budget spending |
education |
Total budget spending |
education |
||
|
Astrakhan |
36362,1 |
8958,4 |
42401,8 |
11834,3 |
45138,7 |
12857,9 |
11216.86 |
|
Voronezh |
49666,3 |
20940,0 |
100209,5 |
25840,2 |
106685,4 |
29014,7 |
25264.9 |
|
Ryazan |
36362,1 |
12649,8 |
53072,3 |
14519,1 |
50082,1 |
15516,9 |
14228.6 |
|
Samara |
148098,2 |
35126,8 |
166201,5 |
41501,5 |
175149,0 |
42944,5 |
39857.6 |
Therefore, after defining the total spending on education, we need to find spending per capita, after which we can identify which region budget spending is spent more rational. To calculate the budget spending per capita, we need to divide the sum of spending on education to the number of the inhabitant of the region.
In 2016 in Astrakhan Region, there were spent 12589.73 rub. per capita, while in Voronezh Region - 12446.78, Ryazan Region - 13671.27, Samara Region-13367.1. The average value of budget spending in Astrakhan Region for 3 years is 10890.96, while in Voronezh Region - 10842.59, Ryazan Region -12482.98,Samara Region-12407.59.
Budget spending on education per capita (rubles)
|
Region |
Spending per year |
Average spending |
|||||
|
2014 |
2015 |
2016 |
|||||
|
Total budget spending on education (mln) |
Budget spending on education per capita |
Total budget spending on education (mln) |
Budget spending on education per capita |
Total budget spending on education (mln) |
Budget spending on education per capita |
Budget spending on education per capita |
|
|
Astrakhan |
8958,4 |
8441.06 |
11834,3 |
11642.2 |
12857,9 |
12589.73 |
10890.96 |
|
Voronezh |
20940,0 |
8985.58 |
25840,2 |
11095.42 |
29014,7 |
12446.78 |
10842.59 |
|
Ryazan |
12649,8 |
11050.57 |
14519,1 |
12727.12 |
15516,9 |
13671.27 |
12482.98 |
|
Samara |
35126,8 |
10931.69 |
41501,5 |
12923.98 |
42944,5 |
13367.1 |
12407.59 |
Therefore, we can summarize the research, and make a brief conclusion. Astrakhan Region within three years in average spent 10890, 96 rub. per capita.However, within these three years, the Voronezh Region spent money on education more rational and economical, while in other regions budget spending on education is increasing.
For more effective action of education system, government has to make new policy of budget spending, because having ineffective policy may lead a budget deficit.
Список литературы Effectiveness of budget spending on education of Astrakhan region
- Eric A. Hanushek. When School Finance 'Reform' May Not Be Good Policy. Harvard Journal on Legislation, 28(2), Summer 1991.
- Garber A.M., Phelps C.E. Economic foundations of cost-effectiveness analysis//Journal of Health Economics 16, 1997. p. 1-32.
- Johansson P.-O. Cost-benefit analysis of environmental change. Cambridge, N.Y.: Cambridge University Press, 1993. p. 232.
- Management accounting, A.A. Atkinson, R.D. Banker, R.S. Kaplan, S.M. Young. The Robert s. Kaplan series in management, -Prentice Hall, Inc. -1997. р. 502.
- Musgrave R.A., Musgrave P.B. Public Finance in Theory and Practice (fifth edition). New York: McGraw-Hill, 1989. p. 455.
- Suharev O. S. Teoriyaeffektivnostiekonomiki. -M.: Finansyiistatistika, 2009. -S. 156.
- Online resource: https://data.oecd.org/eduresource/public-spending-on-education.htm
