Развитие системы внутреннего контроля в государственных учреждениях здравоохранения
Keywords:
financial resources, internal control, health care financing, consequences of target programsAbstract
The article considers various aspects of control and accounting of medical institutions by government bodies, as well as issues of financial support for public healthcare services. A methodology for assessing the effectiveness of the internal control system in public healthcare institutions is proposed.
The purpose of this work is to conduct problems of control over public financing of healthcare. A broad formulation of the goal provides for coverage of issues related to budgetary financing of the implementation of state tasks, achieving the goals of the state program of the Russian Federation "Health Development" and other tasks. Proposals for improving the control of public financing of medical institutions are formulated.
Results. The conducted research allows us to conclude that the development of measures aimed at the means of protecting the internal financial control system is one of the defining aspects of improving the process of financing public health institutions.
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Набиев, Ш.Х. Методические подходы к формированию системы внутреннего контроля в государственных учреждениях / Ш.Х. Набиев, Е.А. Федченко // Бухучет в здравоохранении. – 2021. – № 8. – С. 42-53. – DOI: 10.33920/med-17-2108-05.
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