A CONCEPT OF THE RUSSIAN HIGHER EDUCATIONAL INSTITUTIONS PUBLIC REPORTING

The article analyses the legal framework, regulations, contents and structure of external reporting of higher educational institutions in Russia and singles out the strengths and weaknesses of the existing system of external reporting of higher educational institutions in Russia. It focuses on the leading Russian scientific school in this area. The author provides the review of the recent publications of the scientists belonging to this school. He also reviews the modern concepts of generating the complex public report of an organization such as a concept of reporting on sustainable development of an organization, a concept of integrated reporting of an organization, a concept of reporting on the intellectual capital of an organization. The article provides a comparative analysis of defining and classifying the types of capital within the above concepts. The author formulates the approaches to using the advantages of the above mentioned concepts in order to reform the existing system of public reporting of higher educational institutions in Russia. He also offers the structure of a potential and operating activity of a university to be used as a basis for creating a matrix of sufficient information to generate public reports of higher educational institutions in Russia. Finally, the article offers a system of indicators to evaluate the potential and the processes operating activity as the sufficient amount of information to be disclosed in public reports of higher educational institutions in Russia. 

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