Иқтисодиёт ва туризм Ҷилди 4 № 30 (2026)
ENSURING FINANCIAL AUTONOMY OF PUBLIC HIGHER EDUCATION INSTITUTIONS IN UZBEKISTAN: RESULTS, FINANCIAL INDICATORS AND DEVELOPMENT PROSPECTS
Адизов, Бобир
Аннотатсия
This article provides a comparative assessment of financial autonomy in Bukhara StateUniversity, Samarkand State University and Urgench State University for 2022–2025. Revenueand expenditure structures, state-funded orders, tuition and contract revenues, research grants,international projects and economic contracts are examined using dynamic, structural andcomparative analysis, SWOT analysis, the Herfindahl–Hirschman Index and a FinancialSustainability Index methodology. The results show that tuition and state-funded orders remainthe dominant revenue sources, while grants, international projects, economic contracts and servicerevenues have expanded. HHI decreased from 0.5411 to 0.4851 in Bukhara State University, from0.5902 to 0.4313 in Samarkand State University, and from 0.5211 to 0.4870 in Urgench StateUniversity. The calculated FSI for Bukhara State University was 0.544, 0.550, 0.326 and 0.850 in2022–2025 respectively. The findings indicate that legal financial autonomy should beaccompanied by revenue diversification, stronger research and commercialization activity, capitalinvestment management and risk-based budgeting.
высшее образованиефинансовая самостоятельностьфинансовая автономияhigher educationfinancial autonomyfinancial sustainabilityолий таълиммолиявий мустақилликмолиявий автономиямолиявий барқарорлик
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