Foreign Experience of Higher Education Funding and Its Applicability in Uzbekistan: Towards a Hybrid Model With Matching Estimate and Accounting Rules

Uzbekistan is moving its state universities from line-item budget estimates to per-student formula funding. This thesis asks which elements of foreign funding models can be transferred and what they require from budget estimates, accounting and reporting. Funding mechanisms in Finland, Denmark, the Netherlands, England, the United States, the Russian Federation and Kazakhstan are compared by funding unit, planning document and reporting format. OECD cost-structure benchmarks are set against the tuition-fee expenditure of a large Uzbek university, and five model types are scored against six criteria. Formula funding fits current legislation best (24 points), while a hybrid model (22 points) offers stronger performance incentives at similar financial stability. A hybrid design with base, performance and targeted components is proposed, together with a single financial plan covering all sources and auditable performance indicators.