THEORETICAL AND METHODOLOGICAL ASPECTS OF STUDYING THE EFFICIENCY OF FINANCIAL RESOURCES IN THE EDUCATIONAL SYSTEM IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

The article shows the state of efficiency of financial resources in the system of higher education, its problems and significance. Analytical approaches to the importance of financial resources and their use in improving the quality of education in higher educational institutions are studied. The evaluation of theoretical approaches on certain aspects of the process is analyzed, the existing scientific approaches and achievements are shown in detail. Based on this, a scientific conclusion and practical proposals were made.