摘要：In today's world knowledge has become the basic resource of economic development. Hence the need for adequate functioning of higher education system in every modern society. Comparing Croatia with other OECD and EU countries gives additional insights into the position and role of higher education in Croatia's transitional process. In this paper we are focused on the funding system of higher education in Croatia. The paper intends to explain the ratio between budgetary funding and own-source revenues of higher education institutions. In addition to that, we are interested in the criteria for the allocation of budget funds, in the ways of raising own-source revenues, and in the characteristics of the representation of universities' expenditures. Data obtained from the analysis is compared to the desirable role of higher education funding in the implementation of the reform of higher education.
关键词：higher education; university; financing; budgetary financing; own revenues
