Фонд цільового капіталу як альтернатива бюджетного фінансування розвитку людського потенціалу
Endowment fund as an alternative budget financing human development

Summary/Abstract: Subject of work is economic relations emerging in the process of forming and operating funds of special-purpose capital. Aim ofwork is determination of possibilities, advantages and drawbacks of integrating the funds of special-purpose capital into the Ukrainianeconomic practices. Methodology of work. Historical method was used for researching the process of establishing the funds ofspecial-purpose capital and method of logical and comparative analysis was used for determining the possibilities of integrating fundsof special-purpose capital into the Ukrainian practices. Results of work. The work substantiated the expediency of applying the fundsof special-purpose capital as an alternative to budget financing of human potential development, revealed the advantages anddrawbacks of applying funds of special-purpose capital within the context of policy of human potential development in Ukraine.Branch of result application. Formation of the main directions of the state policy in the sphere of financing human potentialdevelopment. Conclusions. Funds of special-purpose capital are significant for the development of the social sphere constituting thebasis for its long-term planning and development. There are minimum two advantages for the non-commercial organizations. The firstadvantage is stability of financing. The second advantage is stability in the engagement of employees. Other advantages includeguarantees of financing and stable functioning.

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