Abstract

Analysis of results of financial autonomy of the hospital sector at Vinh Yen Medical Center in the period of 2019-2021. Quantitative study design Retrospective of data from the situation of revenue-expenditure sources, use quarterly financial disclosure reports for each year and financial performance summary reports;report on professional activities of medical examination and treatment and human resources at Vinh Yen Medical Center in the period of 2019-2021. The main source of career income from health insurance examination and treatment (74.2%-81%), is the basic source of revenue of Vinh Yen Medical Center; next year's career revenue decreased more than the previous year (2020 decreased by 2.49% compared to 2019, in 2021 decreased by 7.98% compared to 2020). In the period 2019-2021, the revenue-expenditure gap decreased, especially the fund appropriation was negligible due to the large revenue deficit due to the COVID-19 epidemic. The level of autonomy in recurrent expenditure of the medical examination and treatment sector decreased markedly, in 2019 the level of autonomy reached 128%; in 2020 it reached 118% and in 2021 it only reached 103%.

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