Urgency of the research.The competitive position of the national economy depends on the power of human capital, the foundation of which is based on the system of secondary education. The reform of the decentralization of budgetary relations allows the local authorities to influence the financial provision of the Concept of the "New Ukrainian School", based on the needs and interests of each region. Target setting. The concept of the "New Ukrainian School" implies that the distribution of financial resources is based on the principle of "money goes after the child." In September 2018 the elementary school moves to a new content of education and financing. Budget decentralization is a powerful tool for creating a new educational environment. Actual scientific researches and issues analysis. Topics of reforming education and the specifics of its financing were investigated by I. Kohut, O. Kuklin, E. Stadnyi, A. Seitosmanov, L. Tsymbal, O. Fasolya, P. Hobzsey, N. Kholyavko and other scholars. Uninvestigated parts of general matters defining. There is an urgent need to research the regional aspects of financing secondary education in the context of budget decentralization. The research objective. To substantiate the conceptual approaches to financing decentralization of secondary education taking into account regional specificity. The statement of basic materials. Modern theoretical and methodological approaches and analytical materials concerning the reform of secondary education are analyzed. The economic and political preconditions of providing educational reform in conditions of decentralization are showed. Conclusions. The constructive implementation of the decentralization reform of the financing of the secondary education system and the implementation of the concept of the "New Ukrainian School", the transfer of significant powers and budgets from state authorities to local has been proved. The tendency to increase financing of education is revealed and specified directions for improving the provision of educational services.