The international and Russian experience of implementation budgeting systems into financial management of educational institutions

Today the theory about methods and new technologies in budgeting in educational institutions is not systematized and a little analysed. In article there are provided results of analysis budgeting models at the Russian and foreign universities. Also there are marked out specific aspects of budgeting in foreign higher education institutions, which are not applied in Russia today, but could promote improvement of quality of financial management in institutions of higher education in the Russian Federation. Article is prepared for heads and specialists of financial and economic departments in the universities of higher education, teachers and graduate students in economy and finance, and also for all interested persons.