OLIY TA’LIM MUASSASALARIDA MOLIYAVIY MUSTAQILLIKNI KENGAYTIRISHNING IQTISODIY SAMARADORLIGINI BAHOLASH METODIKASI
Keywords:
oliy ta’lim muassasalari, moliyaviy mustaqillik, iqtisodiy samaradorlik, o‘zini o‘zi moliyalashtirish, byudjetdan tashqari daromadlar, integral baholash metodikasi, ta’lim xizmatlari rentabelligi, moliyaviy avtonomiya, xarajatlarni optimallashtirish, O‘zbekiston OTMlari.Abstract
So‘nggi o‘n yillikda dunyo oliy ta’lim tizimida Yangi Davlat Boshqaruvi (New Public Management) g‘oyalari asosida universitetlarga moliyaviy mustaqillik berish tendensiyasi kuchaymoqda, va O‘zbekiston ham oliy ta’lim muassasalarini bosqichma-bosqich davlat byudjeti qaramligidan chiqarish islohotlarini amalga oshirmoqda. Biroq bu jarayonda OTMlarning moliyaviy mustaqillik sharoitida resurslardan foydalanish samaradorligini xolisona o‘lchaydigan yagona, o‘lchanadigan metodika mavjud emas, bu esa tadqiqotning dolzarbligini belgilaydi va uning ilmiy muammosini shakllantiradi. Ushbu maqolada OTMlarda moliyaviy mustaqillikni kengaytirishning iqtisodiy samaradorligini baholovchi to‘rt blokli integral indeks (IMSE) metodikasi ishlab chiqilgan: daromadlar manbalarining diversifikatsiyalashuvi, xarajatlar tarkibining samaradorligi, ilmiy-tadqiqot va tijoratlashtirish, hamda raqamli-moddiy bazaning rentabelligi bloklari ekspert baholangan vazn koeffitsiyentlari va min-max normallashtirish usuli orqali yagona ko‘rsatkichga birlashtirilgan. Metodika O‘zbekistonning moliyaviy mustaqillik berilgan bir necha oliy ta’lim muassasasining 2021-2025 yillardagi daromad tarkibi, byudjetdan tashqari mablag‘lar dinamikasi va tijoratlashtirish ko‘rsatkichlari asosida tuzilgan panel ma’lumotlar bazasida sinovdan o‘tkazildi. Empirik tahlil natijalari byudjetdan tashqari tushumlar ulushi o‘sishi bilan integral samaradorlik indeksi o‘rtasida barqaror ijobiy bog‘liqlik mavjudligini, biroq bu o‘sishning katta qismi kontrakt narxlarini oshirish hisobiga erishilayotganini, ilmiy tijoratlashtirish ulushi esa barcha guruhlarda past darajada saqlanib qolayotganini ko‘rsatdi. Tekshirilgan OTMlar samaradorlik guruhlariga (Yuqori, O‘rta, Past) tabaqalanib, ularning daromad tarkibi va xarajat strukturasidagi tafovutlari batafsil aniqlandi. Olingan natijalar asosida endowment fondlarini shakllantirish va investitsiya qilish, ilmiy ishlanmalarni spin-off korxonalar orqali tijoratlashtirish tizimini rivojlantirish, kafedra darajasidagi ichki xos-hisob mexanizmini joriy etish va professoro‘ qituvchilarni rag‘batlantiruvchi moslashuvchan KPI modelini tavsiya etuvchi to‘rtta aniq amaliyiqtisodiy mexanizm ishlab chiqildi. Tadqiqot natijalari Oliy ta’lim, fan va innovatsiyalar vazirligi, moliya organlari hamda universitet rahbariyati uchun strategik boshqaruv qarorlarini qabul qilishda amaliy va nazariy ahamiyatga ega.
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