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A1 سعادة، جودت أحمد A2 الحضرمي، أحمد بن سعيد بن ناصر AB The study aimed to identify the reality of funding in higher education institutions in the Sultanate of Oman, and to uncover the challenges that stand as an obstacle to that. To achieve this goal, the researchers used the descriptive and analytical method by reviewing the reality itself, then analyzing data and information by following the method of content analysis. The results showed the following: Financing higher education in the Sultanate of Oman has received great attention, as it is a priority of the Omani government, and one of the national education strategies called the 2040 Strategy. Thus, the Omani government represents the main element in financing education for the various higher education institutions in the Sultanate. The study proved that the role of private entities in financing education in higher education institutions is very weak, not exceeding 10% only, and government spending on education remains on an annual increase, and it represents one-fifth of the budget that the government allocates to all other sectors of the state. The challenges that prevent the achievement of financing education in higher education institutions in the Sultanate of Oman, most notably the following: Failure to properly qualify job cadres in universities to properly qualify them according to recent developments. The abundance of financial waste in education and centralization of funding, This creates a clear drain on the government budget, and leads to a lack of access to the required quality levels, and the increasing population growth makes the numbers escalate towards enrollment in higher education institutions, and the geographical nature of the Sultanate’s states has made it sprawling on land and sea, and the impact of the global economy on Economy and education in the Sultanate of Oman have a big role in this. Based on the results of the study, the two researchers recommended that there be a real partnership in financing education to be adopted by both the government and the private sector, through support and soft loans by companies, civil society and higher education institutions, so that each party can contribute and support the methods and methods specified for it. (Published abstract) http://search.shamaa.org/abstract_en.gif OP ص ص. 23-46 T1 واقع تمويل التعليم في مؤسسات التعليم العالي بسلطنة عمان وتحدياته [مقال] UL http://search.shamaa.org/PDF/Articles/EGAsep/AsepNo135Y2021/asep_2021-n135_023-046.pdf النص الكامل (PDF) 1 http://search.shamaa.org/fulltext.gif