Priority tasks for improvement of budget financing processes of higher educational institutions

The research presents the statistical data of respondents’ survey on their views on qualitative changes in education in Ukraine during the years of its independence, changes in the level of education of the population, on the availability of quality education by its level, on the quality of higher education in state higher education institutions. The problems of financing Ukrainian higher educational institutions in the following negative phenomena of providing educational activity are revealed: the lack of motivation of higher educational institutions regarding the modernization of educational programs and plans of specialists’ training, the reduction of the level of funding for scientific training of teaching staff, the complexity of proper financing of personnel provision of educational activities, the low level of material and technical support. The author’s vision of the directions of development of the financing system of higher educational establishment activity and the peculiarities of practical activity are formed. The directions of improvement of financing of the higher educational institution activity and the task of improving its process at the national and local levels are identified