УПРАВЛІННЯ ФІНАНСОВИМИ ПОТОКАМИ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ У СФЕРІ ОХОРОНИ ЗДОРОВ’Я

Abstract

Nowadays the financing of the health care takes place in extremely difficult conditions for the entire history of Ukraine's independence, which were created as a result of the COVID-19 pandemic and intensified by the introduction of martial law in the country. Management of financial flows of the State Budget of Ukraine for health care provides for preservation and strengthening of health, prevention of diseases, reduction of morbidity, disability and mortality of the population, improvement of the quality and efficiency of the provision of medical care, ensuring the protection of citizens' rights to health care. The purpose of the research is to identify and outline possible directions for improving the management of financial flows of the State Budget of Ukraine for health care in order to overcome the negative consequences of the development of the state's financial system in the conditions of the COVID-19 pandemic and martial law in Ukraine. The peculiarities of the management of financial flows of the State Budget of Ukraine in the field of health care are revealed, an assessment of the expenditures of the State Budget of Ukraine on health care is carried out, and possible directions for improving the management of financial flows for health care of Ukraine are outlined. For more effective management of budget funds, it is necessary to ensure the timeliness and completeness of financing of medical services. This provides for the achievement of the legally defined level of medical services and will prevent the occurrence of undesirable consequences for the socio-economic sphere. Management of financial flows of the State Budget of Ukraine should be focused on improving the quality of medical care. The application of the program-target method in the budget process of Ukraine allows to improve the quality of the provision of medical services with the mechanism of drawing up budget programs, which contain: goals, tasks and performance indicators. Compilation and submission by the responsible executors of the budget program of financial reporting on the use of budget funds allows to plan qualitative indicators of the implementation of budget programs, to evaluate, monitor and control the targeted and effective use of budget flows.