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SUMMARY

This publication is a product of research conducted under the project Economic Efficiency of Municipal Budget of Education Expenditures. It contains the analysis of the practice in administration and financing of schools in the US and the Great Britain. It describe the different role of the levels of authority (federal, state, municipal) in administration and financing the general education, the role of education districts.

The book presents the mechanisms of funding municipal education, the equalization formula to support pure education districts in different states and counties. It demonstrate the various forms of realization general principal: «equal opportunities for kids in education», the role of standards and tests in education reforms, and the place of local community decisions in general education development.

The author hope that some of international practice, presented in the book, can be used in Russia in inter-budget relation reforms and modernization of education system. This publication will be of interest, first of all, to municipal education and finance administrators.