Внутренний финансовый контроль в учреждениях здравоохранения РФ

Abstract

Nowadays, high-quality management of the activities of any economic entity is impossible without an effective system of internal financial control, the purpose of which is to increase the efficiency of the organization, evaluate the effectiveness of managers, identify and prevent adverse risks, reduce unproductive costs. It was found that the transformations of the healthcare system of the Russian Federation did not eliminate the uneven availability and insufficiently high quality of medical services to the population, the weak degree of responsibility of the authorities for the health of the nation, insufficient resource provision and slow development of the infrastructure of medical institutions. The assessment of the material and technical base was carried out, the provision of domestic healthcare with human resources was considered, the dynamics of the volume and structure of the financing system of medical institutions were analyzed, and the impact of the results of the activities of healthcare institutions on the health indicators of the population of the Russian Federation was analyzed. Promising directions for the formation of internal financial control of expenses of medical institutions using a risk-based approach, ensuring financing of healthcare through the introduction of various market instruments, attracting private business to the provision of medical services to the population are systematized and characterized in a meaningful way. The organization of medical care and public health protection is traditionally carried out by state bodies, however, in order to improve the quality and accessibility of medical services by wide segments of the population in any region of Russia and the introduction of a market mechanism of competition in the allocation of budget funds, public-private partnership in this social sphere is allowed. The participation of private commercial institutions in healthcare should take place under the effective financial control of society and government agencies.