Thực trạng thu chi tài chính của bệnh viện giao thông vận tải Vĩnh Phúc giai đoạn 2019 – 2021

Abstract

Objectives: The study was carried out to find out the current status of financial revenue and expenditure activities at Vinh Phuc Transportation Hospital in the period of 2019 - 2021. Research Methods: a descriptive cross-sectional study horizontal, using secondary data from the financial statements of Vinh Phuc Transportation Hospital for the 3 years 2019 – 2021. Results: Research results show that the total revenue of the hospital in the period of 2019 - 2021 had increased and decreased unevenly over the years. The state budget for non-recurring expenditures ranged from 7-9.2% of total revenue, which was completely cut by 2021. The hospital's regular operating expenses came from non-business revenue, accounting for 90.8 - 100% of the unit's total revenue each year, of which revenue from hospital fees and health insurance accounts for 60.6 - 100% of the total revenue of the hospital, 66.8%, service revenue accounts for 18 - 32.4%. Expenditure sources increased and decreased unevenly between years, corresponding to the increase and decrease of revenue, recurrent expenditure accounted for a high proportion of total expenditure, from 88.9-100%, of which the main expenditure group was specialized expenditure, professional subjects and personal payments. The hospital's revenue and expenditure gap decreased over the years. Conclusion: In the period of 2019 - 2021, the total revenue and total expenditure of the hospital had increased and decreased unevenly over the years. The difference between revenue and expenditure decreased gradually, the appropriation of funds was made in accordance with current regulations. Keywords: Financial revenue and expenditure, Vinh Phuc Transport Hospital