STUDY OF PUBLIC FINANCES AND SUSTAINABILITY IN HIGHER EDUCATION INSTITUTIONS

Abstract

Under the institutional support of public finance, there is a conception that a proactive hierarchical system of institutions forms, uses, redistributes and controls public sector funds. Therefore, it is of vital importance to determine the relationship between finance and the sustainability of the public sector. In this sense, the objective of this research lies in studying the organizational and sustainability principles of public finance management in higher education institutions. To achieve this objective, in this mixed-focus investigation, the initial conditions and content of public finances will be determined through a literary review in which the issues of the essence, structure, and peculiarities of the operation of public finances in Ecuador's higher education institutions, as well as the peculiarities of the content of public finances and its components to achieve not only economic objectives, but also sustainability objectives by the state. On the other hand, statistical data related to sustainability and finances in the public sector will be reviewed, to finally process primary and secondary sources, generalizing the material presented and drawing conclusions.

Keywords: Public finances, Sustainability, Higher education.