الفهرس 
المقدمةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
لقد واجهت الدول النامية توقعات قاتمة فى تمويل التعليم وذلك نتيجة الاتجاهات السائدةفى ظروف الميزانيات العامة والالتزامات المالية المتراكمة عليهاوكذلك تزايدت بسرعة النـسبةالمخصصة من الميزانية العامة للنفقات على التعليم، ولقد لوحظ أن نصيب التلميذ مـن نفقـاتالتعليم يميل إلى الاستمرار فى الزيادة ويرجع ذلك بصفة خاصة إلى الزيادة فى مرتبات هيئـاتالتدريس وكذلك ارتفاع أسعار المواد والأدوات والأجهزة وزيادة تكلفة الإنـشاءاتوالمبانى المدرسية وتطوير المرافق والشبكات .... الخ دون أن يصاحب ذلك تحسينات أو تقـدمفى الإنتاجية ويعنى ذلك أن نظم التعليم سوف تتطلب أموالاً أكثر وذلك لتحـصل علـى نتـائجأفضل ولتحقق مستوى أداء أعلى وبهذا تتطلب زيادات أكبر فى الميزانية.
وتعد الحسابات المتعلقة بالإنفاق التعليمى من أهم عناصر الخطة التربوية ذلك لأنها منالمفروض أن تحدد إلى حد كبير حجم الأموال اللازمة للإنفاق على نوع معين مـن التعلـيم أولمرحلة دراسية ما.
وتبذل الحكومات على اختلاف أشكالها جهوداً لتوفير المخصـصات الماليـة اللازمـةلتمويل التعليم والإنفاق عليه بما يتفق مع أهميته ودوره فى النهوض بالمجتمعات ، وقد تـضطربعض الحكومات إلى تخصيص ميزانية التعليم فى ضوء الإمكانات المتاحة والظروف التي قـدتستجد فيما يسمى بترشيد الإنفاق وهو شىء مقبول ومطلوب التخطيط المسبق له والمهم ألا يؤثرهذا الترشيد فى نوعية الخدمة التعليمية التى تقدم للطلبة بما يضمن ناتج تعليمى جيد .
Developing and developed countries take special efforts in supporting and developing the education sector, and in order to achieve the process of economic development, education and expansion in its various stages and types must be developed because it is the main source for providing protests of economic sectors and providing them with manpower to implement development plans.
Interest has increased during the twentieth century in the education sector by those interested in economic policy and that stems from the realization that the role of education in achieving the process of development and growth lies in the importance of education for society and its development, as well as the development of the productive process and worker productivity and influence the outcome of his work in all stages of human development, where Education in all societies is a rare value in its importance to both the individual and society.
The business component is the main driver of the production process. It is the one who uses production tools to convert productive inputs into goods and services that the consumer can use. Therefore, the efficiency of this component is the main determinant of the efficiency of the production process and the efficiency of the use of economic resources.
The development of skills as one of the main engines essential to productivity growth and competitiveness at the enterprise level, agreements between employers and workers are an important means to encourage learning in the workplace and to ensure that increased productivity benefits the employers and workers together, and policies that encourage enterprises to increase training at work and workers On the demand for continuous learning, in order to improve performance and raise illiteracy and quality of employment.
Human resources play an important and major role in development, as investment in them represents the highest return on investment and the most influential on the other elements of wealth and the efficiency of its employment. And competition.
Human resources occupy the primary rank in attention at the level of the contemporary world as the most important component of development, and bring together developed and developing countries alike in their focus on preparing comprehensive and ambitious programs for sustainable development. This increased interest in human resources has shifted from governments to various business organizations large and small.
As the business component is the main driver of the production process, it is the one who uses production tools to convert productive inputs into goods and services that the consumer can use, and therefore the efficiency of this component is the main determinant of the efficiency of the production process and the efficiency of the use of economic resources.
The functions of human resources management is its focus on the human component, which is the most valuable resource and has the most impact on productivity, and that human resource management and development is an essential pillar in organizations as it aims to strengthen organizational capabilities and enables companies to attract and qualify competencies capable of keeping pace with current and future challenges, so resources Humanity contributes strongly to achieving the goals and profit of the organization, and human resources represent the primary level of concern at the global level as the most important element in development and the developed and developing countries alike in its concentration on preparing comprehensive and ambitious programs for human development based on studied scientific foundations.
Education is the main base upon which the formation of the skills and capabilities of society and the development of those skills is built through the development of the human element. Education is the main tributary of the labor market with the employment it needs and providing it with the skills necessary to achieve economic development. The education system is more capable of serving the community, and education in all societies is a rare value in its importance for the individual and for society alike, and governments are doing everything in their power to spread education at all levels. To the financial entity of the family when sending their young to school instead of working.
Expenditure on education, its size and the factors that lead to an increase in it must search for resources, strategies and mechanisms that provide resources for spending on education so that the increase in these allocations must be followed by educational outputs at the required and distinguished level of high quality and this requires a fair distribution of the budget allocated to the Ministry of Education and Higher Education So that it is not tainted by the imbalance in the distribution of the various aspects of spending, and it is not shortened by attempts to cut back to calculate other budgets, in order to advance educational institutions in terms of construction and equipment.
The government in Uzbekistan provides support (financial, material, and technical) for innovation directly through specific programs and projects instead of individual research institutions and hierarchical structures, and one of the most effective elements in this scheme is the principle of capital stock financing, which allows for a flexible package of budget funds funded by industry And regions to invest in education and its outputs