Филимонцева Елена Михайловна

The article is devoted to the problem of education development and its impact on the competitiveness of the economy. To achieve the main goal improving the quality of education it is necessary to improve the organizational and economic mechanism of management of this sphere in accordance with the requirements of state and professional standards, the Law on education, the state program for the development of education. At the regional level (on the example of Rostov and Kursk regions) the characteristic features of the system of education management are investigated. The basic tendencies of development of the sphere of education in these regions are revealed and their comparative analysis is made. The use of state support for this industry will accelerate the modernization of the regional education system. Based on the analysis of the results of the management of the sphere of education at the regional level, a number of areas that have a negative impact on the results of educational activities are identified. Due to the improvement of the quality of educational services, the performance of educational authorities and educational institutions is improved. The problems of discrepancy between needs of the main customers and consumers of educational services and results of education are investigated. Topical issues related to the financial support of the state program "Development of education in Russia", including General education, additional education of children, vocational education are discussed. Particular attention is paid to the formation of a new and fundamental improvement of the existing teaching staff on the basis of an effective contract system designed to ensure a decent level of wages for education workers at all levels. Measures are proposed to improve the management system of education in the regions, including the creation of the children's technopark «Quantorium», the regional center for support of gifted children "Stages of success". Implementation and financing of these activities in full will ensure the provision of all types and levels of educational services of good quality in educational institutions of the regions in accordance with national projects of the education industry in the Russian Federation.

In given article the conditions necessary for increase of management efficiency by the general educational organization are investigated, factors, criteria and the obstacles influencing efficiency of activity of the general educational organization reveal, aspects of efficiency of a development of education on the basis of management of knowledge in aspect of integration strategy are considered. The organizational-economic mechanism of management by knowledge in a university complex, criterion of its efficiency is investigated.

Article is devoted to structural components of the mechanism of management of uniform system of the customs bodies, including following levels: Federal customs service, regional customs offices, customs and customs posts. At the present stage of development of foreign trade activities, in the conditions of integration of Russia into the world community, the role of customs bodies, as regulator of the foreign trade communications increases. Systematic and purposeful inclusion of Russia in the international external economic system for the purpose of formation sheathe safety systems, have led to essential changes of structure of customs bodies and have predetermined its further development on prospect.

The current state of an education system, attempt of its modernisation are characterised by a number of problems among which the basic is problems of deficiency of the budgetary funds allocated for needs of education. The major principle of their expenditure consists in a strict regulation according to the estimate of their use. Standard budgetary financing refunds expenses of educational services in the specifications defined branch and state structures. These measures do not solve the problems connected with the maintenance, quality, competitiveness in the sphere of education. Absence of the accurate legislative base protecting interests of educational institutions, non-use of the international experience of economically developed countries where budgetary and off-budget means unite in the uniform budget of formation factors which brake the further reforming of educational system. With a view of stability of functioning and effective activity of educational institutions creation of the complete mechanism having state-public character of management, i.e. combining the state interests and interests of trained is necessary.

Education is priority area, socially significant blessed, is a purposeful process of training in interests of person, society and state. The state educational standards define an obligatory minimum of educational programs, requirements to level of preparation of graduates, and also admissible volume of an academic load of the trained. The government in the sphere of education is carried out by a state regulation and self-management combination. In the conditions of reforming of an education sphere interaction of regional and municipal controls by formation should be directed not only on working out of current actions, but also problems which are defined by means of education system monitoring. Thus, the basic indicators of the further development of competitiveness of educational organizations, arising problems will be revealed, the purposes on prospect are defined.

The main problems, features of the taxation of educational institutions are reflected in article, the mechanism of use of the tax concessions is considered, in particular, at calculation of a value added tax and profits tax. It is indicated the need of improvement of the tax legislation in this area.