OLIY TA’LIM MUASSASALARIDA MOLIYAVIY MENEJMENT SAMARADORLIGINI OSHIRISH: XORIJIY TAJRIBA, IMPROVING FINANCIAL MANAGEMENT EFFICIENCY IN HIGHER EDUCATION INSTITUTIONS: FOREIGN EXPERIENCE, ПОВЫШЕНИЕ ЭФФЕКТИВНОСТИ ФИНАНСОВОГО МЕНЕДЖМЕНТА В ВЫСШИХ УЧЕБНЫХ ЗАВЕДЕНИЯХ: ЗАРУБЕЖНЫЙ ОПЫТ

<jats:p>This article comparatively analyses financial management models in higher education institutions of the United States, Germany, South Korea and Finland, drawing on official financial reports and international organisation data. The study reveals key principles of foreign practice in revenue diversification, performance-based funding, competitive grant programmes and digital budget management. The findings are summarised as evidence-based practical recommendations for Uzbekistan's higher education institutions</jats:p>