ТЕОРЕТИЧЕСКИЕ ОСНОВЫ ФИНАНСОВОГО МЕНЕДЖМЕНТА В НЕГОСУДАРСТВЕННЫХ ВЫСШИХ УЧЕБНЫХ ЗАВЕДЕНИЯХ УЗБЕКИСТАНА

Аннотация

There is a pressing need to delve into the theoretical foundations of financial management within non-state universities in Uzbekistan, especially given the growing role of private institutions in the country’s educational landscape. This article explores the key elements of financial management, providing updated insights into the practical, legal, and structural dimensions of financial administration in higher education-related non-governmental organizations. Additionally, it identifies the core mechanisms underpinning the financing of non- state universities in the Republic of Uzbekistan, offering a comparative analysis of financial strategies between state and non-state institutions. The findings offer a deeper understanding of how non-state higher education institutions (NSHEIs) can achieve financial sustainability, thereby contributing to the broader national development goals. Keywords: theoretical foundations of financial management of non-state universities in Uzbekistan, strategic objectives of non-state higher education institutions (NSHEIs), classification of state and non-state higher education institutions, comparative financial management of state and non-state universities, financial autonomy, education financing.