ISSUES OF RECOGNITION OF FINANCING SOURCES OF PRIVATE EDUCATIONAL ORGANIZATIONS AS AN OBJECT OF ACCOUNTING

Abdullaev Aybek Nazarbaevich
Assistant professor of the “Accounting” department, PhD
ORCID:0000-0002-2375-0221

Abstract: In our country, special attention is paid to the education of our youth. In particular, the reforms aimed at creating a healthy competitive environment in the education system and expanding the activities of private educational organizations, which are one of the main motivating factors for improving the quality of education, are a clear example of this. In this process, a number of privileges and Scientific Journal of “International Finance & Accounting” Issue 1, February 2023. ISSN: 2181-1016 2 perferences are given in order to encourage the establishment of branches of prestigious foreign educational organizations, as well as the attraction of foreign pedagogues-employees to private educational organizations. The reforms carried out by our government are manifested not only in pre-school and general high school education, but also in the directions of opening branches of private higher education institutions and prestigious higher education institutions of developed foreign countries and establishing joint educational programs with them, which enable the formation of a healthy competitive environment in the higher education system. The types of activities related to the social sphere carried out in our country, in particular, the issues related to the financing of private educational organizations are becoming more urgent today. In the field, there are public-private partnerships, joint educational programs, allocation of admission quotas based on state grants to private higher education institutions and various other aspects. This article discusses the sources of funding for private educational organizations, their current status and other processes related to the sector

Keywords: private educational organization, non-governmental educational services, financing, public-private partnership, organizational legal form, competition, profit, founder(s), license.

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