IMPROVING THE FINANCING OF PRESCHOOL EDUCATIONAL INSTITUTIONS

The article examines the scientific and practical directions for improving the financing system of preschool educational institutions. Financing is considered not merely as a mechanism for covering expenditures, but as a results-oriented management instrument. The study analyzes opportunities to sustainably increase the quality and coverage of preschool education through effective management of the balance between state budget funds, parental contributions, and other legally permitted sources, fair allocation of resources, optimization of expenditure structures, and strengthening of transparency and accountability. In addition, the article proposes measures to attract investment through public–private partnerships, link subsidies and compensation instruments to clear performance criteria, and enhance financial discipline and internal control at the institutional level.