Financování školství z rozpočtů obcí
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Vysoká škola báňská – Technická univerzita Ostrava
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The main topic of the thesis is financial analysis of regional education financed by budgets local municipalities which establish preschool facilities and elementary schools. Theoretical part describes system of regional education and describes all the resources of financing it. Practical part compares mutual selected municipalities (one municipality per region) in terms of expenses to education. Mentioned expenses are recalculated per student for proper comparison. The thesis compares total expenditures as well as specific budget lines. Some budget lines are compared in context to data of the whole Czech republic. The chosen period for observation is 2016–2020.
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education financing, financial resources, regional education, school and educational facilities, allowance organization, self-management, state budget, public sector, elementary school, preschool, local municipality