АКТУАЛЬНІ ПРОБЛЕМИ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ ДІЯЛЬНОСТІ ЗАКЛАДІВ ОХОРОНИ ЗДОРОВ’Я В УКРАЇНІ В УМОВАХ ЇХ РЕФОРМУВАННЯ

Abstract

The article considers the issues of formation of effective financial support for the activity of health care institutions (HСIs) of Ukraine in the conditions of their reform. It is noted that one of the main factors influencing the effectiveness and efficiency of the health care system is its financial security. Based on this, the need for effective management of HСIs funding was emphasized. After examining the existing views on the concept of "financial security", its author's definition is given. Thus, it is proposed to understand the financial support of the health care institution as the principles, sources and methods of attracting and distributing financial resources in the HСIs (family or private doctor), through the use of which protection, preservation, strengthening and restoration of public health is provided. Based on the official statistics of the World Health Organization and the Cabinet of Ministers of Ukraine, the authors review the current state of financial support of health care in Ukraine over the past 5 years and conclude that real per capita health expenditures are declining every year. And the main source of their funding is central government spending. In their structure, central government funds in the form of medical subventions averaged 77%. The other 23% was at the expense of local governments. In order to better understand the essence of the financial support of HСIs, the article reveals the main factors influencing its formation and analyzes the existing methods of financing their activities. All factors were divided into factors of internal and external environment, and the methods of financing the HСIs included budget funding, program-target method, payment for medical services. The authors revealed their main advantages and disadvantages and concluded that according to the Concept of Health Care Financing Reform in Ukraine, the industry should be financed mainly on a contractual basis. The way out of the difficult financial situation in health care is also the transition to insurance medicine and the introduction into the practice of providing medical services of the method of insurance of financial provision of HСIs on the basis of compulsory health insurance.