ОЦЕНКА УПРАВЛЕНИЯ ФИНАНСАМИ ГОСУДАРСТВЕННЫХ УЧРЕЖДЕНИЙ ЗДРАВООХРАНЕНИЯ

Abstract

The actual problem of optimizing financial management in state budgetary healthcare institutions is considered. In the framework of the state policy, it is necessary to clearly define the limit of social guarantees provided at the expense of budgets, and to create new mechanisms for social protection of citizens. The implementation of this task largely depends on the condition and stability of the state and municipal finances, which are the main source of healthcare funding. The Federation entities and municipalities are independent in determining the list of target programs due to different priorities of socio-economic development, differences in the structure of state authorities and local governments. When forming the procedure for the development, implementation and evaluation of the effectiveness of targeted programs, the Federation entities and municipalities must find a balance between approaches of the federal government level, the specifics of the territory and the features of the existing system of state (municipal) managing its socio-economic development. The authorities of various levels are forced to limit the growth of budget expenditures against the backdrop of an unfavorable economic situation. The most important condition for the development of the budget system of the Russian Federation in such a situation is to increase the efficiency of the use of budget funds. Health expenditures account for about a quarter of territorial budget expenditures. Therefore, one of the most important issues of financing state medical budgetary institutions is financing from the funds received from the provision of paid services through active cooperation with insurance companies. The analysis of the structure of financial flows revealed trends and deviations from the planned values. The effect from cooperation of medical institutions with insurance companies is analyzed. Cooperation is based on the variation of two main variable factors - the discount and the expected increase in demand for services, which allows us to determine the effectiveness of project implementation both for individual groups of services and for the entire commercial activity of the hospital as a whole.