Summary: | In this study; it is aimed to examine and evaluate the Higher Education Financing, Management Distribution and Audit in Turkey in comparison with OECD countries and to develop suggestions applicable for Turkey, based on the effective use of allocated financial resources for Higher Education Management, Financing, Distribution and Audit. Despite the increase in the number of higher education institutions in Turkey, it is evaluated that management, distribution and audit systems of allocable resources are not on advanced OECD countries' level. Therefore, in the study; in order to use the allocated resources effectively and efficiently, to train the manpower required for country and global competition; some of the systems applied in developed countries (England, Netherland, S. Korea, Poland, and Chile) within the scope of management, distribution and audit, which are among the sub-dimensions of higher education financing, are examined by using comparative education method. This research is “descriptive” and reaching the result is tried by evaluating the information obtained through "literature review” and “content analysis". In the analysis of the data obtained in the research; firstly, the data were grouped according to the “themes" that were formed about the questions to be answered in "sub-problems". In the management of finance, with the introduction of paid higher education services, it is suggested to give full financial autonomy to the administrations of higher education institutions and to establish an autonomous structure that can realize this, to distribute resources to higher education institutions in “blocks" and to establish an autonomous higher education financial audit system
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