ОЛИЙ ТАЪЛИМ МУАССАСАЛАРИДА ПУЛ МАБЛАҒЛАРИДАН НОРАЦИОНАЛ ФОЙДАЛАНИШНИНГ МОЛИЯВИЙ-ИҚТИСОДИЙ ОҚИБАТЛАРИ

Abstract

The article examines the nature and content of the irrational use of financial resources in higher education institutions, as well as its financial-economic, operational, educational, and strategic consequences. It is substantiated that irrational use of funds should not be limited solely to their misuse or unlawful expenditure. The impact of irrational expenditures on the liquidity, solvency, and volume of development-related expenditures of higher education institutions is assessed. A system of indicators is recommended for monitoring the consequences of the irrational use of financial resources