Comparative analysis of administrative and legal provision of financial autonomy of universities in Germany and Ukraine

The article carries out a comprehensive comparative legal analysis of the administrative and legal support of the financial autonomy of universities in Germany and Ukraine, taking into account modern trends in the development of higher education systems. The constitutional principles, special legislation and administrative mechanisms for implementing the financial autonomy of higher education institutions in both countries are studied, as well as their impact on the efficiency of university management and the quality of educational and scientific services. The German model of global budgets (Globalhaushalte) and the system of target agreements (Zielvereinbarungen) are analyzed, which ensure a high level of financial independence of universities while maintaining strategic state control over the achievement of certain activity results. The peculiarities of the legal status of German universities as public law corporations and state institutions at the same time are considered, which creates legal prerequisites for flexible management of financial resources, development of entrepreneurial activity and attraction of extrabudgetary financing. The Ukrainian model of financial support for higher education institutions is analyzed, which is characterized by the predominance of budget financing, strict treasury maintenance of own revenues and limited opportunities for autonomous management of financial resources. Key differences in the administrative and legal regulation of the financial autonomy of universities in both countries are identified, in particular regarding the level of decentralization of management, mechanisms for distributing budget funds, the legal regime of own revenues, forms and methods of state control and opportunities for attracting alternative sources of financing. Particular attention is paid to the analysis of the federal model of Germany, within which competence in the field of higher education is distributed between the federation and the states, and the unitary model of Ukraine with predominantly centralized management. The feasibility and possible ways of adapting the positive German experience to Ukrainian realities are substantiated, taking into account the peculiarities of the national legal system, economic conditions and traditions of university governance. Specific directions for improving the administrative and legal support of the financial autonomy of Ukrainian universities based on the German experience are proposed.