American Journal of Business Management, Economics and Banking ISSN (E): 2832-8078 Volume 18, | November, 2023 P a g e | 58 www.americanjournal.org IMPROVING THE FINANCING MECHANISM OF PRESCHOOL EDUCATIONAL ORGANIZATIONS IN UZBEKISTAN Nasurova Kamolaxon Ravshanovna Tashkent Financial Institute, PhD Email: www.k.r_nasurova@mail.ru A B S T R A C T K E Y W O R D S This article discusses the problems of evaluating the quality of educational activities in preschool educational institutions and methodological approaches to evaluating the effectiveness of budget expenditures on education based on the analysis available in world practice. Preschool education, funding, efficiency, budgetary resources. INTRODUCTION In recent years, the high level of attention given to the process of development of the continuous education system in our country is equally manifested in all stages of the education system, and the vivid expression of this situation is also manifested in the activities of preschool educational organizations. Currently, extensive reforms are being carried out in all spheres in our country, including the fact that the priority direction of these reforms is the comprehensive development of quality education. Due to the increase in the population of our country, the expansion of educational services and the formation of the knowledge, skills and qualifications of the students are the goals, so it is necessary to increase the efficiency of the financial mechanism along with the organizational and economic mechanisms of the development of activities of preschool educational organizations. A number of tasks related to this issue are defined in the "Concept of development of the preschool education system of the Republic of Uzbekistan until 2030" approved by the Resolution of the President of the Republic of Uzbekistan dated May 8, 2019 No. PQ-4312 the current level of financing of the preschool education system, maintaining the coverage of preschool children at the current level while the dynamics of birth growth is maintained, ensuring the use of preschool education services by a wide range of population due to the development of new funding regulations, financial control, prevention of violations of budget legislation by preschool education organizations requires improvement of the mechanisms of obtaining and prevention. Analysis of literature on the topic Scientific-theoretical approaches to the category of "Financial mechanism" have been thoroughly studied within the framework of the researches of foreign economists A.Yu. is recognized as a means of relative influence [2]. According to the results of the research carried out by G. V. Pisarenko, it is defined as "the financial mechanism is a system of forms, types and methods of organizing financial American Journal of Business Management, Economics and Banking Volume 18 Nov., 2023 P a g e | 59 www.americanjournal.org relations established by the state" [3]. According to the conclusions based on V.V.Petrushevskaya, N.A.Brovar's research, "the financial mechanism is a means of organizing financial relations by the state at the level of the national economy and its individual subjects" [4]. The processes of financing the activities of preschool educational organizations occupy a special place in the researches of S.V.Kuznetsova, A.N.Ilchenko. In the course of research, it is noted that the need for preschool education services changes under the influence of socio-demographic factors, the effective activity of preschool education is based on the forecast results based on the correct analysis of the processes of its operation. It is also recommended to use mathematical methods and models for financial regulation of activities of pre-school educational organizations, thereby choosing appropriate tools for the purpose [5]. Economists T. Malikov, O. Olimzhanov recognize it as a "financial mechanism - a system of state- established forms, types and methods of organizing financial relations" [6]. Kh.B. Nazarov's scientific research discusses the problems of evaluating the quality of education in preschool educational organizations and methodological approaches to evaluating the effectiveness of budget expenditures on education based on the analysis available in world practice [7]. Based on the above thoughts and considerations, it can be said that the "mechanism of financing" activities of preschool educational organizations is a combination of the use of various forms and methods of financial resources appropriated by the state in financing preschool educational organizations. Research Methodology This article used methods such as analysis of scientific works, scientific monographs, manuals and articles of foreign and local scientists, statistical analysis, analytical comparison of tables, grouping, calculation of quantitative and qualitative indicators, and their comparison with each other. Analysis and Results The transparency of the planning of the financing and expenditure of educational programs in preschool educational organizations, the objectivity of the distribution of funds in the system of preschool educational organizations, the application of norms in the planning of expenses and the clear determination of the relevant powers adopted in the distribution of funds, their compliance, the adherence to the development program of the educational organization, and the improvement of the quality of educational programs are encouraged. - it serves for stretching. Funding of preschool education organizations within the state and local budgets is carried out in the following directions: expenses of the first and second groups, taking into account the remuneration fund for employees of the preschool educational organization, including allowances and additional payments and social payments; costs of organizing the educational process in preschool educational organizations; the amount of capital expenditures in preschool educational institutions. Funding of preschool education organizations is carried out based on the state preschool education program in accordance with the relevant cost estimates. In this case, the cost estimate and staff table of pre-school educational organizations, labor costs are implemented in accordance with the approved regulatory and legal documents and per capita financing criteria. American Journal of Business Management, Economics and Banking Volume 18 Nov., 2023 P a g e | 60 www.americanjournal.org In 2020-2022, quality changes in this regard are provided in the general indicators of preschool education organizations in the Republic of Uzbekistan. In 2020, the total number of preschool educational organizations in the Republic of Uzbekistan was 18,345, and in 2022, this number will increase by 49% to 27,303 (Table 1). Table 1 Indicators of preschool education organizations in the Republic of Uzbekistan in 2021-2022 1 Indicators 2020 2021 2022 Number of pre-school educational organizations 18345 22429 27303 from which: State pre-school educational organizations 5981 6031 6387 Pre-school educational organizations based on PPP 1166 1200 1345 Family preschool educational organizations 10771 14579 18797 Private preschool educational organizations 427 619 774 Capacity (thousand seats) 852,5 856,2 858.3 Number of groups (thousand units) 46 46,3 46.8 Number of trainees (thousands) 1608,0 1715,3 1918,1 from which: In state preschool education organizations (thousands of people) 1130,7 1153,3 1311,0 In preschool educational organizations based on PPP (thousands of people) 107,5 118,3 133,0 In family preschool educational organizations (thousands of people) 369,7 443,7 494.0 Number of children aged 3-7 (thousands) 2792,8 2876,6 2927,4 Coverage of children with preschool education, % 58 63 67 In 2020-2022, in the general structure of the indicators of preschool education organizations in the Republic of Uzbekistan, the tasks related to increasing the number of preschool education organizations in the field of public-private partnership from 1,166 to 1,345 are noted, which indicates that special attention is being paid to the public-private partnership system in supporting the activities of preschool education organizations. In accordance with the legislation of the Republic of Uzbekistan, financing of the activities of state preschool educational organizations is carried out at the expense of state budget funds, fees for care, feeding and looking after children in preschool educational organizations, as well as other sources not prohibited by legislation. Based on the results of the monitoring, the cost estimate for financing the organization of education in state preschool educational organizations for the next year will be carried out according to the standards set in the general education programs. When calculating subventions from the local budget, the state standard of financing from the budget and the volume of direct financing of pre-school education organizations in case of joint organization are used. Due to the fact that in the process of budget financing of pre-school education organizations, the current funds allocated according to the cost estimate are allocated taking into account the market 1 2022 budget project for citizens in Uzbekistan. T., 2021. 15-16 pages American Journal of Business Management, Economics and Banking Volume 18 Nov., 2023 P a g e | 61 www.americanjournal.org prices for the reporting period, problematic situations related to the lack of funds may arise in the financing of costs. In this process, the amount of expenses for the first and second group of preschool education organizations will be increased. The financial performance of preschool educational organizations can be evaluated by how well children can adapt to society and social life and how quickly they can adapt to the situation when they go to school, and can acquire knowledge and skills in accordance with educational programs. In contrast, efficiency is measured by how much money is spent on each child. The combination of these two indicators can serve as a basis for evaluating how effectively the available funds are used in preschool education organizations. The transparency of the planning of the financing and expenditure of educational programs in preschool educational organizations, the objectivity of the distribution of funds in the system of preschool educational organizations, the application of norms in the planning of expenses and the clear determination of the relevant powers adopted in the distribution of funds, their compliance, the adherence to the development program of the educational organization, and the improvement of the quality of educational programs are encouraged. - it serves for stretching. Conclusions and Suggestions The need to research the theoretical-methodological foundations of the improvement of the financial mechanism of the development of activities of preschool educational organizations increases due to the occurrence of inconsistencies between demand and supply in the market of educational services. Especially in the context of market relations, the lack of funds in the field of education is manifested by the demand for education, a wide range of educational services and limited opportunities for consumers of services. It is necessary to solve the existing problems in the financing system in preschool education organizations, to increase the efficiency of financing by directing new models of implementation of the financing system, the compatibility of system elements to sources of financing. This, in turn, will serve to implement a systematic approach to the formation of new relationships between preschool education organizations, new models of education financing to ensure the appropriate proportion of budgetary and extra-budgetary funds. It is possible to achieve target indicators in the process of financing preschool education by ensuring the compatibility of the forms of financing the activities of preschool education organizations and their structural composition between regions. American Journal of Business Management, Economics and Banking Volume 18 Nov., 2023 P a g e | 62 www.americanjournal.org List of used literature 1. Concept of developing preschool education system of the Republic of Uzbekistan until 2030 2.Kazak A.Yu, Veretennikova O.B, Maramygin M.S, Rostovtsev K.V. Cash management of enterprises: a textbook for universities. Ekaterinburg, 2006. – 464 p. 3. Pisarenko G.V. Theory of finance: educational method. allowance. Minsk: BSEU, 2018. – 49 p. 4. Petrushevskaya V.V., Brovar N.A. Systematic view of the economic content of the category “Financial Mechanism” // Business Strategies. 2020. No. 8., 213 pp. 5. Kuznetsova S.V., Ilchenko A.N. Problems of financing preschool educational institutions (DOU) // Modern science-intensive technologies. – 2008. – No. 4. – P. 170-172 6. Malikov T, Olimjonov O. Finance. Textbook. - T.: "Economy-Finance" 2019. - 800 p. 7. Nazarov Kh.B. Methods of evaluating the effectiveness of financing preschool educational organizations. "Science and Education" Scientific Journal Volume 1 Issue 2