What is the name of the structural unit of a higher educational institution. Higher educational institution, its tasks and structure

Faculty of Fundamental Medicine (FFM) - structural subdivision Moscow state university named after M.V.
Special department of the university
Educational, scientific and administrative division of the university
Educational, scientific and administrative division of the university, which trains students and graduate students in a particular specialty
Educational department of the university
Department of Higher Education
Part of a higher education institution

Department of Radiochemistry and Applied Ecology - Department of the Physics and Technology Institute of the Ural Federal University.
A structural unit that unites teachers and researchers of a given field of knowledge or scientific discipline
Structural unit of the university, including the teaching and research staff in one or a number of related disciplines
The main association of the scientific and teaching staff of the university in one or more related academic disciplines
Association of teachers at the university
An independent field of knowledge under the direction of a scientist, a scientific discipline as a subject of teaching in a higher educational institution

DEANATE

Deanery of Neusiedl am See - Deanery of the Catholic Diocese of Eisenstadt. The Deanery includes 15 parishes.
Administrative and educational department of the faculty of the university
Governing body at the university
University leadership
Faculty management at the university
Management at the university
"headquarters" of the university faculty

The seven-arrow icon of the Mother of God is an icon of the Mother of God revered in the Orthodox Church. The celebration of the icon takes place on August 13 (according to the Julian calendar).
Academic semester at the university
Academic semester
Academic semester at universities
Half school year in universities
Six months at the university
M. lat. half a year; in the training. institutions, the annual study is divided into two semesters, separated by Christmas and holidays
(Latin 6-month) half of the academic year in higher and secondary specialized educational institutions

| Maxim Smirnov | 22989

It is not knowledge that makes us noble, but love and striving for science and truth that arise when a person begins to receive knowledge.

Many applicants are well versed in the names of faculties, they know the specifics and direction of work of the university and faculty they have chosen, but they have absolutely no idea about the structure of the educational institution. What is the difference between the work of the rector and the work of the dean, what is the faculty and how it differs from the department, what are the main and most important structural units in the university, we will consider in this article.

Higher education institutions differ among themselves, but the structure of the institution is always the same. Higher educational institution not only gives higher specialized education, but also implies the implementation scientific activities... Higher education institutions can be state and commercial. Each of them must have the Charter, which regulates the activities of the educational institution.

University structure

The rector is responsible for managing and coordinating the work of the entire university. It has assistants, vice-rectors, each of whom is responsible for a separate area of \u200b\u200bwork and functioning of the educational institution. Also, each university has a special unit called an academic council. It is headed by the rector. He is the chairman of the board. The composition of the Academic Council is approved annually.

Faculty

One of the main structural and administrative units of the university. There may be a different number of faculties in each higher educational institution. They differ from each other in specifics profile subjects... At each faculty, students are given the opportunity to:

Prepare in one or several specialties very close to each other;

An opportunity to improve the level of knowledge and your professional qualifications;

To take part in the research activities of the departments that are part of the faculty.

Each faculty at the university unites several departments and coordinates their work in the following areas:

Scientific - the study of various disciplines;

Research - practical study of any material;

Academic - teaching disciplines and subjects to students;

Educational - educating students of various qualities through training.

Department

As a structural unit of the faculty, the department is responsible for teaching individual academic subjects, organizing educational work, organization of various types of practices, increasing the level of knowledge teaching staff... It is a research unit of the faculty.

The chief of the department is one of its professors;

Each department should have its own research laboratories with all the necessary equipment;

For more successful and systematic work, meetings of the department are periodically held.

Also, the department carries out scientific activities within its specialization. Each faculty may have several different departments.

The faculty summarizes and coordinates the work of all departments with the help of the scientific council of the faculty, the head of which is the dean. They differ from each other by the specifics of specialized subjects, for example, economics, information systems

Dean's office

The dean's office is a union of the dean, his deputies and methodologists responsible for different areas of work. Each faculty has its own dean's office. How many people and who exactly will be included in it is decided by the rector of the university.

The main tasks of the dean's office:

Collaboration with the selection committee;

Development and control of educational and educational processes at the faculty;

Timely delivery of all necessary information to students;

Monitoring student progress;

Keeping everyone required documents other.

In addition, students can contact the dean's office with any question regarding educational process, obtaining the necessary certificates and various others, of which there are a lot, especially in the first year.

In order not to overload the dean's office with work, a curator is allocated for each group. This is a person from among the teachers who helps students to adapt, introduces them to the rules of the educational institution, assists as far as possible in any issues that arise, monitors the attendance and progress of students, and involves them in socially significant events held in the educational institution.

Thus, higher educational institutions have their own structure and organization, which has been honed over the years, and is the most acceptable and convenient for all participants in the educational process. Each person occupies a special place in it and performs the functions assigned to him in order to achieve the most important and significant development goals facing all employees and students of the university.

INTRODUCTION

Higher education institution in Russian Federation is an educational institution that has the status of a legal entity and implements professional educational programs higher professional education.

The following state bodies for managing higher education operate in the Russian Federation: the federal (central) state body for managing higher education - the State Committee of the Russian Federation for Higher Education; subdivisions of management of higher education of the central bodies of the federal executive power; republican.

Higher education provides fundamental, scientific, professional and practical training, citizens receive educational and qualification levels in accordance with their vocation, interests and abilities, improve scientific and vocational training, retraining and advanced training.

Today, according to F. Ziyatdinov, the importance of educational policy implemented by the state is increasing, and in sociology it is considered as part of social policy. Educational policy includes the strategy and tactics of activities in the educational sphere, means, forms and methods of achieving educational goals and objectives.

HIGHER EDUCATIONAL INSTITUTION, ITS OBJECTIVES AND STRUCTURE

1. A higher educational institution in the Russian Federation is an educational institution that has the status of a legal entity and implements professional educational programs of higher professional education.

2. A higher educational institution is created, reorganized, functioning and liquidated in accordance with the Law of the Russian Federation "On Education", other legislative acts of the Russian Federation, this Regulation and its charter.

3. State, municipal, non-state (private, public and religious organizations) higher educational institutions can be created according to their organizational and legal forms.

For non-state higher educational institutions, this Regulation is exemplary.

4. Higher educational institutions are created, reorganized and liquidated: of federal subordination - by the Council of Ministers - by the Government of the Russian Federation; subordination of the republics within the Russian Federation, except for regions, autonomous entities, cities of Moscow and St. Petersburg - by the relevant state authorities and administrations in agreement with the federal (central) state administration body for higher education; municipal - by the relevant bodies of local self-government in agreement with the federal (central) state governing body of higher education.

After the issuance of the act on the creation of a state higher educational institution, the functions of the founder of the higher educational institution are performed by the relevant body government controlledin whose jurisdiction it is.

5. The following state bodies for managing higher education operate in the Russian Federation: federal (central) state body for managing higher education - the State Committee of the Russian Federation for Higher Education; subdivisions of management of higher education of the central bodies of the federal executive power; republican (republics within the Russian Federation) government bodies of higher education.

6. The main tasks (main activity) of a higher educational institution as a center of education, science and culture are: meeting the needs of the individual in intellectual, cultural and moral development, acquisition higher education and qualifications in the chosen field professional activity; meeting the needs of society for qualified specialists with higher education and highly qualified scientific and pedagogical personnel; organization and implementation of fundamental, search and applied scientific research and other scientific and technical, experimental and design work, including on education issues; retraining and advanced training of specialist teachers; accumulation, preservation and augmentation of moral, cultural and scientific values \u200b\u200bof society; dissemination of knowledge among the population, raising its general educational and cultural level.

7. Higher educational institutions may have branches, faculties, departments, preparatory departments, research laboratories, postgraduate studies, doctoral studies, educational subdivisions of additional vocational education, experimental farms, educational theaters and other structural subdivisions. There may be enterprises, institutions and organizations in the structure of higher educational institutions and with them.

8. The creation of structural subdivisions of higher educational institutions (except for branches) is carried out by the educational institution itself with the subsequent notification of the founder and the introduction of amendments to the charter of the higher educational institution in accordance with the established procedure.

The creation of state enterprises, institutions and organizations (including budgetary ones) as part of or at a state higher educational institution, including those with the status of a legal entity, is carried out by the founder in the prescribed manner.

Branches of state (municipal) higher educational institutions, institutes for advanced training and retraining of personnel at a higher educational institution are created by the founders in agreement with the federal (central) state governing body of higher education.

9. All higher educational institutions (including their independent structural divisions, as well as enterprises, institutions and organizations at higher educational institutions) can act as founders of enterprises, institutions and organizations of all organizational and legal forms, at their own expense they can acquire shares, bonds and other securities, if this is aimed at the development of their core business.

10. A higher educational institution, including its structural divisions and enterprises, institutions, organizations with it, having the status of a legal entity, is a single educational, scientific and production complex - an educational institution.

11. The functioning of a higher educational institution as a single educational, scientific and production complex is ensured by: obligatory participation of scientific organizations and all other structural subdivisions of higher educational institutions in teaching students and postgraduates or in organizing (providing) the educational process; execution by all structural units of the decisions of the Academic Council and the leadership of the higher educational institution; education in a higher educational institution of centralized funds at the expense of deductions made by its subdivisions, enterprises, institutions and organizations. The procedure for using these funds is established by the academic council of a higher educational institution.

The specific forms and content of organizational and legal relations within a single educational, scientific and production complex are determined by the charter of a higher educational institution.

12. Education for the purpose of obtaining higher education is carried out in the following types of educational institutions: university, academy, institute, college.

According to Art. 10 Federal Law "On higher and postgraduate vocational education»The university is created and reorganized by the founder according to the legislation of the Russian Federation. IN state universities the founders are the government of the Russian Federation or the executive authorities of the subjects of the Russian Federation.

Higher education is one of the necessary components for the development of a civilized democratic society.

The centralized multi-level education system in Russia was created in the 19th century, and its reform and expansion fell on its second half and the beginning of the 20th century, when more than a hundred classical and technical universities, institutions of other profiles (military and teacher training institutes etc.).

A higher educational institution is an educational institution established and operating on the basis of the legislation of the Russian Federation on education, which has the status of a legal entity and implements educational programs of higher professional education in accordance with a license.

The main tasks of a higher education institution are:

1. Meeting the needs of the individual for intellectual, cultural and moral development through higher and (or) postgraduate professional education;

2. Development of sciences and arts through scientific research and creative activities of scientific and pedagogical workers and students, the use of the results obtained in educational process;

3. Training, retraining and advanced training of workers with higher education and scientific and pedagogical workers of higher qualifications;

4. Formation of students' civic position, ability to work and life in the conditions of modern civilization and democracy;

5. Preservation and enhancement of moral, cultural and scientific values \u200b\u200bof society;

6. Dissemination of knowledge among the population, raising its educational and cultural level.

Higher education institutions are independent in the formation of their structure, with the exception of their branches, unless otherwise provided by federal laws.

The status and functions of a structural unit of a higher education institution are determined by the charter of the higher education institution or in the manner prescribed by it.

Basically, the structure of higher education institutions appeared more than 500 years ago.

The head of the higher educational institution is the rector, his deputies in various areas of work are the vice-rectors who solve operational and tactical issues of the university. The strategic issues of the development of the university are usually solved by its Academic Council.

The main divisions of higher educational institutions.

The faculty is an educational, scientific and administrative structural unit of a higher educational institution that trains students and postgraduates in one or several related specialties, improves the qualifications of specialists, and also guides the research activities of the departments that it unites. In universities and academies, individual faculties can function as intra-university institutes.

A department is a subdivision that prepares students within a certain specialization. IN russian universities the department traditionally represents the main unit of educational and scientific activities, as well as the "substrate" of the scientific and pedagogical school at the university in this specialization.

Postgraduate and doctoral studies.

Preparatory department for applicants.

Also, colleges can exist at universities (in this case, upon graduation, a university diploma is also given, but not about higher education, but about secondary vocational education). The structure of a higher educational institution may include libraries, computing centers, pilot plants, agricultural land, clinics, research institutes, etc. Many higher educational institutions publish their own newspapers.

The Higher Attestation Commission (VAK) organizes dissertation councils for awarding academic degrees at leading higher educational institutions.

Structural units of a higher educational institution can implement educational programs of primary general, basic general, secondary (complete) general, primary vocational and secondary vocational education, as well as educational programs additional education if a higher education institution has an appropriate license.

Branches of higher educational institutions are separate structural divisions located outside of its location.

Branches of federal state higher educational institutions are created by the founder in agreement with the federal executive body in charge of developing public policy and legal regulation in the field of education, by the relevant executive authorities of the constituent entities of the Russian Federation and local government bodies at the location of the branch. Branches of federal state higher educational institutions subordinate to federal executive bodies, in which federal laws provide military service, are created by the founder in agreement with the federal executive body responsible for the development of state policy and legal regulation in the field of education.

The standard regulation on branches of federal state higher educational institutions and the procedure for their organization are developed and approved by the federal executive body.

The performance indicators of the branches of higher education institutions are taken into account during the state accreditation of such higher education institutions.

To obtain the right to study at Russian universities, you must have a certificate for 11 years comprehensive school or a diploma of secondary vocational education. The vast majority of young people make up competitive entrance exams, the programs of which are established by the Ministry of Education, taking into account the content of the subjects high school and the requirements of higher education to the level of knowledge of applicants. Universities and other universities are quite autonomous in conducting entrance examinations (form, number, introduction of additional disciplines, time, etc.) and in the details of the selection of applicants.

As in secondary education, the academic year in universities begins on September 1, is divided into two semesters (or 3 in separate institutions) and lasts until June with small breaks for holidays and between two semesters.

The processing of important disciplines ends with an exam or some type of testing. Assessment system: the highest mark - 5 (excellent), 4 (good), 3 (satisfactory), which is enough for the enrollment of the discipline, 2 (unsatisfactory), the receipt of which does not allow continuing education. Less essential disciplines can be assessed on a two-point scale: "pass" (the teacher believes that the student as a whole has met the requirements) and "fail" (the student's work is unsatisfactory, the subject must be repeated or studied independently).

Distinguish between public and private universities. The university may have branches and representative offices in other localities.

Each institution of higher education has a charter and is an autonomous subject of legal relations. The university must have a license that gives the right to educational activities... In order to be eligible to issue a state diploma to university graduates, the university must be accredited (accreditation is given to the university, as a rule, after attestation). Education at a university, as a rule, lasts from 4 to 6 years and can be full-time (full-time), evening (part-time) and part-time. The most common forms of training are classroom and distance learning. Universities are conditionally subdivided into humanitarian and technical ones.

The general management of the university is carried out by the Academic Council of the University - an elected representative body.

According to the position, the Academic Council includes the rector, who is its chairman, vice-rectors and deans of faculties.

Academic Council of the University:

- determines the rules of his work;

- considers and approves the strategic plan for the development of the university;

- solves the issues of approval and changes in the structure of the university;

- considers and approves the rules of admission to the university;

- establishes the volume and structure of admission of students to the first year for training in the branch at the expense of funds federal budget;

- solves the issues of changing the term of study for certain categories of students;

- postpones, if necessary, the dates of the beginning of the academic year;

- approves the regulations (on the current control of progress and intermediate certification of students; on the branch; on the representation; on the faculty; on the department; on the center and others that regulate the activities of the university);

- establishes the procedure for the appointment of scholarships and personal scholarships of the university;

- introduces students to scholarships of the President of the Russian Federation, special government scholarships The Government of the Russian Federation and for personal scholarships;

- makes decisions on socio-economic issues and economic activities of the university;

- makes decisions on the content and organization of the educational process at the university;

- determines the directions of scientific research, reviews and approves plans scientific works;

- conducts competitive selection candidates for the position of professor and presents university employees for the academic titles of professor and associate professor, and in cases provided by the founder, conducts a final examination of the submissions for these academic titles;

- elects deans of faculties and heads of departments;

- petitioning the founder and other state bodies for the provision of university employees to state and industry awards and for the conferment of honorary titles to university employees;

- annually hears the report of the rector on the activities of the university.

The direct management of the university is carried out by the rector.

The rector is the sole executive body of the university, acting on the basis of one-man management:

- acts on behalf of the university, represents the university without a power of attorney in all governing bodies, organizations, institutions, enterprises;

- disposes of the property of the university in accordance with the established procedure, concludes contracts, issues powers of attorney, opens university accounts in banks;

- bears personal responsibility for organizing the protection of information constituting a state secret;

- approves local regulations governing the activities of the university;

- Issues, within the competence of the university, orders and orders that are binding on all structural divisions, employees and students.

The rector distributes duties between his deputies (vice-rectors).

The article covers three issues:
The legal status of a structural unit of a university with the powers of a legal entity.
Legal regime of the property of the university and its structural units.
Budgetary regulation of the university.

L.B. Eliseeva,
Ural State University

STRUCTURAL UNITS OF THE UNIVERSITY: LEGAL ASPECTS

Legal status of a structural unit of a university with the powers of a legal entity

First time definition a separate subdivision appeared in the Tax Code of the Russian Federation after the entry into force of the Federal Law of July 9, 1999. N 154-FZ "On Amendments and Additions to Part One of the Tax Code of the Russian Federation", although the concept itself has been used in Russian legislation before.

Adopted July 10, 1992 RF Law N 3266-1 "On Education" and on August 22, 1996, Federal Law 125-FZ "On Higher and Postgraduate Professional Education" suggests that there is special legislation regulating the activities of an educational institution. Let us consider the development of the concept of "structural unit" in time.

1992 year. In accordance with Article 7 of the Law "On Education", educational institutions can create branches, departments, structural subdivisions, which, by the power of attorney of the parent organization, can exercise all or part of the powers of a legal entity, incl. have an independent balance sheet and own accounts in banking and other credit institutions.

1995 year. The first part of the Civil Code of the Russian Federation, put into effect from 1.01.95, gave a legal definition of the representative office and branch of a legal entity. In accordance with clauses 1, 2 of article 55 of the Civil Code of the Russian Federation, a representative office is a separate subdivision of a legal entity located outside its location, which represents the interests of a legal entity and protects them; a branch is a separate subdivision of a legal entity located outside its location and performing all of its functions or part of them, incl. functions of representation.

There is a lot in common in the legal regime of branches and representative offices:

both the branch and the representative office must act on the basis of a regulation approved by a legal entity;
the heads of the branch and representative office are appointed by a legal entity;
the representative office and the branch must be indicated in the constituent documents of the legal entity;
since neither the branch nor the representative office are independent subjects of law, the heads of the branch and representative office must have a power of attorney from a legal entity;
both the branch and the representative office are endowed with property by the legal entity itself. At the same time, the isolation of property is of a relative nature, since this property continues to be the property of the legal entity itself. Consequently, a branch and a representative office can only have property on a separate balance sheet, which is a part of an independent balance sheet of a legal entity. However, this provision came into conflict with Article 7 of the Law "On Education", according to which structural units with the powers of a legal entity may have an independent balance. In practice, there have also appeared legislatively enshrined cases of transferring branches to an independent balance sheet. So, approved by the Decree of the Government of the Russian Federation of 03/07/95 No. N 233 "Model Regulations on an Educational Institution of Continuing Education for Children" provided for the possibility of the institution having branches, departments, structural divisions, which, by its power of attorney, can exercise all or part of the powers of a legal entity, incl. have an independent balance sheet and their own accounts in banks and other credit institutions. These divisions began to be recognized as "a branch with the rights of a legal entity".

1996 year. In the Federal Law adopted in 1996 dated 08.22. N 125-FZ "On Higher and Postgraduate Professional Education", an attempt was made to concretize the concept of a branch. In accordance with clause 2 of article 7 of the above law, branches of a university are separate structural divisions located outside of its location. In accordance with clause 3 of article 8, universities are independent in the formation of their structure; structural subdivisions of the university can be endowed by power of attorney in full or in part with the powers of a legal entity in the manner prescribed by the charter of the university.

1999 year. Part I of the Tax Code of the Russian Federation, introduced from 01.01.99, excluded branches and representative offices from tax legal relations, recognizing only legal entities as possible taxpayers. This position was a serious innovation in relation to the previous tax legislation of Russia. Law of the Russian Federation of December 27, 1991 No. N 2118-1 "On the basics of the tax system of the Russian Federation" referred to taxpayers of legal entities, other categories of taxpayers, who, in accordance with legislative acts, were obliged to pay taxes. Private tax laws described the subjects of taxation more specifically. For example, the law of the Russian Federation of December 27, 1991 No. N 2116-1 "On the tax on profit of enterprises and organizations" included in the taxpayers enterprises and organizations that are legal entities and engaged in entrepreneurial activities, as well as branches and other separate divisions of enterprises and organizations that have a separate balance sheet and settlement (current, correspondent) account ... The Tax Code left for the branches and other separate divisions of the organization the functional obligation to pay taxes and fees in the territory where the organizations and other separate divisions perform the functions of the organization.

However, the question of the concept of "isolation" of the organizational unit remained open.

And only the Federal Law of 09.07.99, which came into force. N 154-FZ "On Amendments and Additions to Part I of the Tax Code of the Russian Federation" legislatively clearly defined the concept of a separate subdivision.

In accordance with clause 2 of article 11 of the Tax Code of the Russian Federation, a separate subdivision of an organization is any subdivision geographically separate from it, at the location of which stationary workplaces are equipped. In this case, a workplace is considered stationary if it is created for a period of more than 1 month.

The Tax Code has not defined what a "workplace" is, however, Clause 1 of Article 11 of the Tax Code of the Russian Federation provided for the possibility of using concepts from other branches of legislation. Therefore, let us turn to the norms of labor law. Federal Law of 17.07.99 N 181-FZ "On the basics of labor protection of the Russian Federation" interprets the workplace as a place where an employee must be or where he should come in connection with his work and which is directly or indirectly under the control of the employer.

In addition, the above Law N 154-FZ "On Amendments and Additions to Part I of the Tax Code of the Russian Federation" for the first time gave definitions to a number of terms used in legislation, but previously undefined normatively and therefore causing a large number of disputes. In particular, the location of a Russian organization should be determined exclusively by the place of its state registration.

A norm similar in content is contained in clause 2 of article 54 of the Civil Code of the Russian Federation. However, in civil legal relations, this norm allows the establishment of a different location of the organization specified in the constituent documents of the legal entity.

The issue of tax registration of separate divisions of organizations is also fundamentally different from civil law relations. A certain criterion has appeared - the presence of stationary jobs (created for a period of more than one month), equipped outside the place of state registration of the organization. From now on, it is not the form of entering a separate subdivision into the constituent documents that matters, but the actual existence of a structural unit of a legal entity located outside its location. Failure to comply with the form indicates only a violation of the norms of civil and tax legislation. According to clause 4 of article 83 of the Tax Code of the Russian Federation, an organization must submit an application for registration with the tax inspectorate at the location of its separate subdivision within one month from the date of creation of this subdivision.

Legal regime of the property of the university and its structural divisions

The above mentioned about the legal regime of property of branches and representative offices. Let us consider in more detail the issue of the legal regime of the property of an institution and its structural units.

An institution is the only type of non-profit organization that does not own its property. There is an opinion that, like unitary enterprises, they are the remnants of the previous economic system, which is not characteristic of a developed commodity market. This opinion is debatable and deserves separate consideration.

Let us dwell only on the real right of the property at the disposal of the institution (as well as a separate subdivision).

The state, as the owner of the bulk of the property, being unable to directly manage the objects belonging to it and at the same time not wanting to lose ownership of them, is objectively forced to assign its property to enterprises and institutions on a limited property right: the right of economic management and operational management. The difference between the rights of economic management and operational management consists in the content and scope of powers that they receive from the owner for the property assigned to them. The right of economic management is broader than the right of operational management.

In accordance with Article 294 of the Civil Code, the right of economic management is the right of a state and municipal unitary enterprise to own, use and dispose of the owner's property within the limits established by laws and other legal acts. The property transferred on the basis of the right of economic management is removed from the actual possession of the founder-owner and is credited to the balance sheet of the enterprise. In relation to such an enterprise, the founding owner retains the powers provided for in paragraph 1 of Article 295 of the Civil Code: he has the right to create an enterprise, appoint a director, approve the charter, reorganize and liquidate it, exercise control over the use of the property for its intended purpose, receive part of the profit from the use of the transferred property. It should be especially noted that the property held by the enterprise on the basis of the right of economic management, it is responsible for its debts.

The right of operational management in accordance with clause 1 of Article 196 of the Civil Code is the right of an institution or a state-owned enterprise to own, use and dispose of the property assigned to them within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property. The right of operational management is significantly narrower than the right of economic management.

If an enterprise endowed with property on the basis of the right of economic management cannot only dispose of real estate, while it disposes of the rest of the property belonging to the enterprise independently, then the institution, in accordance with the direct indication of clause 1 of Article 298 of the Civil Code, is generally deprived of the right to dispose of the property or property assigned to it. received according to the estimate. The institution can independently manage only the funds spent by it in accordance with the estimate. Thus, the institution, even with the consent of the owner, is not entitled to alienate the movable and immovable property of the owner assigned to it. If such a need arises, it has the right to ask the owner to alienate the property belonging to him on his own behalf.

The property of an institution obtained from "income-generating" activities is in a special legal position. The income received from the conduct of such activities and the property acquired at their expense in accordance with clause 1 of article 298 enter the independent disposal of the institution and are recorded on a separate balance sheet. You can talk about a special real right - the right of independent disposal.

Since the list of property rights in accordance with clause 1 of Article 216 of the Civil Code is closed, there is an opinion among civilians that the right to independently dispose of is identical to the right of economic management. Indeed, these rights are very close, but in a detailed analysis of civil law they are not identical. Without going into a discussion on this issue, we will only draw the conclusion of interest to us within the framework of the topic under consideration about the structural divisions of the university that the property of the institution, received according to the estimate and as a result of income-generating activities, has a different legal regime: in the first case, the institution owns the property on the basis of the operational right management, in the second - on the right of independent disposal. Thus, if an institution carries out activities that generate income or creates structural units that provide paid educational services and other activities permitted by law aimed at achieving the goals and objectives specified in the Charter or Regulations, then the property obtained as a result of such activities acquires a special legal status and should be recorded on a separate balance sheet.

Budgetary regulation of the university

Let us consider the correlation of the above conclusions with the budgetary regulation of the activities of universities.

In the 90s, the budgetary law of the Russian Federation changed significantly, which was due to the economic and political changes that took place. The changes were expressed in an increase in the level of independence of subjects of budgetary relations, new features appeared associated with a focus on the transition to market relations. Was created normative base budget law. Among the legislative acts of special content, the Law of the RSFSR stands out N 734-1 of 10.01.91 "On the basics of the budgetary structure and budgetary process", RF Law N 4807-1 of 15.04.93 "On the fundamentals of budgetary rights and rights for the formation and use of off-budget funds of representative and executive bodies of state power of the republics within the Russian Federation, autonomous region, autonomous regions, territories, regions, cities of Moscow and St. Petersburg, local governments ", Decrees of the President of the Russian Federation, Resolutions of the Government of the Russian Federation, legal acts Ministry of Finance of the Russian Federation. On 01.01.2000, the Budget Code of the Russian Federation entered into force, adopted The State Duma 17.07.98 g.

If we trace the development of budgetary legislation over the past decade, we can clearly see the desire to centralize state power, which is primarily reflected in property relations. To do this, it is enough to analyze the revenue side of the budget.

The classification of state revenues can be carried out on different grounds: by socio-economic basis, by territorial, etc. The Budget Code identifies tax and non-tax types of income. In accordance with clause 4 of article 41 of the Budget Code, non-tax income includes income from paid services provided budgetary institutions under the jurisdiction of the federal executive authorities, the authorities of the constituent entities of the Russian Federation, and local governments, respectively. Moreover, clause 1 of Article 51 of the BC focuses on the fact that non-tax revenues of the federal budget are formed from revenues from the use of state-owned property, revenues from paid services provided by budgetary institutions that are under the jurisdiction of government bodies of the Russian Federation in full ...

The emerging tendency of centralization is also demonstrated by the Government Decree of 08.22. N 1001 "On measures to transfer the accounts of organizations financed from the federal budget to the federal treasury bodies for accounting for funds received from entrepreneurial and other income-generating activities." Thus, the right of the university to independently dispose of the property received from income-generating activities turns out to be curtailed to the right of operational management, when the owner through the treasury authorities fully controls the income and expenses of the institution. A legal conflict arises between the legislative acts adopted in the first half of the 90s (the Law "On Education", the Civil Code), when society strove to build a rule of law based on democratic principles and legal norms of the late 90s, with an emerging trend towards a tough centralization.

The problem also turned out to be that in the Resolution N 1001 and the latest regulatory acts adopted by the Ministry of Finance and the Central Bank of the Russian Federation in order to implement this resolution, we are talking about opening a personal account to record funds received from entrepreneurial and other income-generating activities. If the civil law, using the concept of "account" in singular, implies the type of account (settlement, current, personal, correspondent) in a qualitative but not in a quantitative sense, and assumes the possibility of the organization having several, for example, current accounts, the term "personal account" in the Resolution N For some reason 1001 was understood literally in the singular. It turned out that an institution, even if it has a complex internal structure, conducts various types of activities, must have one account for accounting for extra-budgetary funds.

Even if the state wants to control all the income and expenses of the institution, it is unreasonable to artificially create unnecessary obstacles to the receipt of these funds and their spending, limiting the right of the institution to have several accounts for accounting for extra-budgetary funds, in comparison with other commercial and non-commercial organizations. Why put in a deliberately disadvantageous position the source of the revenue side of the budget?