Програмно-цільовий метод і проблеми його застосування в період реформування фінансування галузі охорони здоров’я

Abstract

The publication is aimed at defining problems and directions for improving the program-target method in the healthcare during the reform of this industry sector. The article analyzes the program-target method and its use in the planning of expenditures in the field of healthcare, the process of implementation of budget programs in this sphere in the Zhytomyr region. It is determined that the program-target method is important in the formation of healthcare expenditures, but it can potentially further increase the effectiveness of the distribution of budget funds. Despite the actual reduction of healthcare expenditures in the structure of consolidated budget expenditures, the introduction of the target method has inluenced the rational use of budget funds in the field of healthcare. This indicates the feasibility of this method in the budget process. The problems of the program-target method in the formation of healthcare expenditures are substantiated, the main of which are: the lack of medium- and long-term budget planning, a large number of budget programs, the lack of financial indicators in the system of effective indicators, reducing the level of healthcare expenditures. It is proposed: to introduce medium- and long-term budget planning, which will allow to clearly form the targets and results of budget programs in the field of healthcare for several years and consolidate financial resources for the specified targets; to develop a system of financial indicators within the system of effective indicators, which will be based on the expenditures of budget funds for the patient, to form the prerequisites for saving budget funds.