RISKS AND RESERVES FOR ENSURING THE ECONOMIC SUSTAINABILITY OF A DIGITAL UNIVERSITY IN THE CONTEXT OF EDUCATIONAL TRANSFORMATION
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The article examines the economic sustainability of a digital university amid higher education transformation driven by digitization, globalization, and shifting stakeholder demands. Digital transformation requires both advanced technology adoption and rethinking financial management, resource mobilization, and stakeholder interaction. Sustainability is seen as a balance between stability and innovation. Risks identified include reduced autonomy, weak strategic management, lack of motivation, process fragmentation, HR, and reputation issues. Based on COSO, FERMA, and EUA data, risks are classified, with measures split into short- and long-term. Key conditions include systematic strategy, cost efficiency, resource attraction, structural flexibility, and a unified analytical platform. Proposed financial policy strategies: revenue growth, cost reduction, economic model transformation, and rational conservatism, ensuring competitiveness in the digital economy.
