THE DEVELOPMENT OF INTERNAL FINANCIAL CONTROL MECHANISMS IN THE HEALTH CARE INSTITUTION

Abstract

The article reveals the development of internal financial control mechanisms, which is considered in conjunction with the use of planning tools, budgeting based on performance monitoring, along with the involvement of financial instruments leasing, factoring, outsourcing, which are important means of solving financial and production problems faced by the institution. The authors emphasize that one of the main tasks of financial control is not only strict compliance with the legality and legitimacy of spending budgetary financial resources, but also the search for effective mechanisms for managing them in market conditions, along with the development of market management tools, the search for additional extrabudgetary resources and sources of their replenishment, taking into account their rational use in conditions of growing competition in the open market of medical services. The article analyzes the system of internal financial control, which is able to increase the efficiency of the organization and is able to make higher demands on the budgetary powers of its controlling agency. It is assumed that the system of internal financial control is designed to take into account the areas and requirements in anticipating the reduction of budget subsidies, paying attention to the crisis and recessions in the formation of an open market for medical services in order to comply with the timeliness and quality of budget tasks and eliminate irrational or inappropriate use of budget resources. In order to successfully implement the tasks set by the new system of financial control, a new structure of internal financial control bodies has been developed, which is a permanently functioning, multifaceted system of bodies aimed at organizing monitoring, analysis, evaluation and timely control, carried out within the framework of a rational combination of powers of internal and external financial control units, which contributes to the timely elimination of identified shortcomings in the field of legality, legitimacy, efficiency and rational use of budgetary and extrabudgetary resources.