Thực trạng thu, chi tài chính tại bệnh viện đa khoa tỉnh Đắk Nông giai đoạn 2018- 2020

Abstract

The study was conducted to demonstrate the current situation of financial revenue and expenditure of a general hospital in Dak Nong province in the period of 2018 - 2020. Retrospective secondary data on personnel situation, professional performance results, financial revenue and expenditure of the hospital in the years 2018-2020 was collected through data collection forms that was pre-designed. Total hospital revenue decreased from 2018 to 2019 (reducing 8.38%) and in 2020 (reducing 12.47%), of which non-business revenues accounted for more than 80% of the total earnings annually. Revenue from health insurance took a high proportion of total non-business revenues, accounting for about 67.65-84.33%. Total hospital expenditure decreased from 2018 to 2019 (falling 10.61%) and in 2020 (falling 9.47%). Spending for professional expertise accounted for more than 50% of the total recurrent expenditure in the hospital, compared to expenses for individual payments with nearly 40%. The gap between the revenue and expenditure of the hospital decreased, with the total difference for the years 2018-2020 was reported as 27,476 million VND, 5,937 million VND, and 1,840 million VND, respectively. Between 2018 and 2020, both the hospital's total revenue and expenditure decreased. The impact of the COVID-19 pandemic caused many difficulties in effectively managing financial resources and ensuring the implementation of the financial autonomy roadmap. Keywords: hospital finance, financial revenue and expenditure, Dak Nong Provincial General Hospital.