Improving the efficiency of using financial resources of higher education institutions (using the example of Kyrgyzstan, Kazakhstan and Uzbekistan)

The article is devoted to the analysis of financing models of higher education institutions in Central Asian countries - Kyrgyzstan, Kazakhstan and Uzbekistan. In the context of global challenges and limited budgetary resources, the issue of increasing the efficiency of using financial resources in universities is becoming particularly relevant. The authors carry out a comparative analysis of the mechanisms of distribution and use of finance in the universities of the region, highlighting successful practices, problems and institutional barriers. The necessity of introducing program-oriented and result-oriented budgeting, digitalization of management and expansion of the autonomy of universities is substantiated. Specific recommendations are proposed for the development of intra-university KPI systems, stimulating the attraction of extra-budgetary funds and interregional cooperation. The work is based on a case analysis of universities and takes into account international guidelines for sustainable development.