ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY Dan Ţogoe, “Artifex” University of Bucharest ABSTRACT: Without a real change, the Romanian education system and especially the pre- university system will not be able to overcome its instability and provisional character. The reforms that started in 2000 must continue. The success of the decentralization of the pre-university system, as a basic component of the reform, greatly depends on the manner in which the financing of pre- university education must be carried out in accordance with the number of pupils, and the funds must be assigned to place the pupil in a flexible and facile environment. Key words: pre-university education reform, financing, decentralization. JEL codes: H52, H61, H75, H76