Abstract

In the context of reforming the health care sector, which the Government initiated back in 2015, the onset of political and financial crises, and later the military situation in the east, the COVID-19 pandemic and, as a result, the situation of the mismatch of social development with economic transformation, there is a need to improve the organization financing of healthcare institutions of Ukraine. After all, in these conditions, budget funds are not enough to cover all the costs of medical institutions, so there is a need to find additional sources of financing and to combine financial flows. The purpose of the article is to research new approaches to financing the healthcare system in Ukraine. In the process of carrying out the research, general scientific theoretical methods were used: system analysis - to clarify the main categories of the research; abstract-logical method - to make theoretical generalizations and conclusions about the essence and role of public finances, graphic method - to give a visual presentation of the mechanism for ensuring the financial security of the state. The article examines the main needs for transformational changes in the system of state health care management, reveals the task of reforming the health care system and the need for its financial support. Changes in the financing of medical institutions based on their transformation from budget institutions into medical communal non-profit enterprises were studied. Health care sector expenditures in Ukraine and current costs of health care institutions were analyzed. The key problems of public health protection are identified and ways to solve them are suggested. The article highlights modern approaches to financial support of medical communal non-profit enterprises. Financial provision of health care is considered as a method of a financial mechanism that determines the principles, sources and forms of financing the business entities whose activities are aimed at protecting, preserving and strengthening health. It requires further improvement of the government's course and increasing the effectiveness of reforms in the health care system, the mechanism for financing expenses for its maintenance and development, improving measures to financially strengthen the functioning of communal non-commercial enterprises, revision and improvement of the current legal framework in the field of health care.

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