Directions for Improving the Quality of Financial Management of Military Hospital 354 - General Department of Logistics for the 2020

Superiors all show that the spending and use of NS in the unit is ensured to be correct.

- Regarding effectiveness: in the context of increasingly high requirements for transportation tasks, the process of ensuring funding and spending on funding has contributed significantly to the excellent completion of the central political tasks of the Hospital.

In summary, over the years, financial management at the Hospital has basically followed and served well the unit's mission requirements.

2.3.2 Existence, limitations and causes

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2.3.2.1. Existing problems and limitations

Besides the achievements in financial management at the Hospital, the following limitations still exist:

* In budgeting

The process of establishing the budget has not been strictly followed, the budget protection has not been systematic and strict; some targets in the budget have not been closely aligned with the unit's tasks, leading to the situation where some items do not spend all of the allocated budget, and some items spend more than the budget target and have to request additional funding.

* In allocating and assigning budget estimates

In allocating and assigning annual budget estimates to sectors, there are times when allocation is not timely from the beginning of the year, mainly because specific requirements and tasks have not been determined, there are no spending instructions from superior professional agencies, and there are no spending norms such as: gasoline (no planned price); targets for some sectors are small and not enough to meet task requirements.

During the year, the allocation of additional budget targets is still scattered in many stages, with many unexpected tasks, many objective reasons such as natural disasters, fires... or due to the subjectivity of the superior professional sectors who have not fully anticipated the tasks of the grassroots units during the year. Carrying out the allocation in many stages makes the unit confused in implementing the budget expenditure.

* In budget execution

- The quality of quarterly spending needs is low, some spending needs are not close to spending needs, tasks set for the quarter have not been implemented, which greatly affects the spending needs of the following quarter, and some contents do not adhere to the announced budget targets for budget preparation.

- In the allocation process, there is sometimes no attention paid to the advance payment process, and there are not enough advance payment procedures such as lack of quotations and expenditure estimates. There is no spending plan from the beginning of the year, but spending is mainly concentrated at the end of the year.

The regime of checking spending documents has been respected and actively implemented, but there are still cases of invoices and documents that do not have complete elements such as missing the buyer's signature, missing the seller's address, missing the buyer's address, etc.

Payment work has not fully complied with regulations on non-cash payments, some cash payments are larger than regulations.

The phenomenon of overspending still exists due to actual expenditures such as retirement allowance, business trip allowance, travel and vacation allowance, etc. The budget targets announced at the beginning of the year are not enough.

- Autonomy and self-responsibility have not been promoted: because expenditures are subsidized by the budget as the unit estimates, while revenues from revenue-generating activities are distributed according to the ratio prescribed by the Ministry of National Defense, not linking expenditures with medical examination and treatment results and the efforts of the staff.

* In budget settlement

- The collection of settlement records of the sectors is often slow, affecting the progress and quality of settlement work. The settlement of expenditures is also concentrated at the end of the year, affecting the quality of financial management and use.

The use of funds is not very effective. Annual financial settlement is mainly focused on the 4th quarter (accounting for approximately 60% of the total annual budget).

Focusing on final spending in the fourth quarter greatly affects the unit's tasks. The unit does not have a sufficient spending plan from the beginning of the year. The prices of some types of goods increase rapidly, causing waste in the use of funds. The law on thrift practice has not been well implemented, and work efficiency is not high.

- Some settlement contents do not ensure the correct regime and standards, and the expenditures are not in accordance with the budget items, which leads to the situation of invoices and documents being incorrect. Especially expenses such as payment for leave, business expenses, settlements exceeding the prescribed amount or payment at the highest level, causing waste.

In the final settlement of purchasing expenses, there is no attention paid to the legal status of the selling unit, no checking of business license, tax code registration, purchase and sales address, and whether the goods and equipment meet the requirements of type, quantity, quality, and price?

2.3.2.2. Causes

The above limitations of the financial management process at Military Hospital 354 in the past 3 years are due to various reasons:

- Regarding objective reasons:

+ The salary, allowance, subsidy, and food allowance regime in the army depends entirely on the state's policy. When the state adjusts salaries and food allowances, the unit lacks initiative in establishing the DTNS and must make many adjustments and additions.

+ In 3 years (2017-2019), the State's financial management mechanism has undergone important changes along with the government's policy of controlling inflation and stabilizing the macro-economy, combined with the strong and complicated fluctuations in the domestic and regional market situation, which has significantly affected the method of ensuring and managing finances at the Hospital.

- Regarding subjective causes:

Firstly, the Party Committee of Military Hospital 354 directed financial work in general, the establishment of annual budget, and the implementation and settlement of budget in particular. Sometimes and in some places, the direction was not really close, lacked specificity, and was simplified.

Second: The awareness of some sectors and individuals involved in spending and using funds has not clearly seen the position, effect, requirements, principles, order and procedures in financial management. In particular, there are sectors and individuals who misunderstand financial management and consider financial agencies as agencies that hold money for sectors without clearly seeing the role and responsibility of the unit's financial agency.

Third : The professional qualifications of some financial management officers and employees in departments and offices do not really meet the requirements of the task. Information technology equipment directly serving professional work is still lacking.

Fourth : The advisory capacity of the Finance Department, functional agencies, and professional sectors still has certain limitations.

Five : The notification of the superior agency has some contents that are still slow, the notification is done many times, there are indicators that are only announced in December of the budget year, the implementation to ensure the correct procedure will encounter many difficulties. The content of the settlement of payments has spending content that is still slow due to delay, prolongation, often focusing on spending in the fourth quarter of each year, making the work of ensuring spending encounter many difficulties.

CONCLUSION OF CHAPTER 2

From the study of the current financial management situation at Military Hospital 354 in the period of 2017 - 2019, the thesis has clarified the characteristics of the general tasks of the Hospital and the unit's financial sector related to financial management.

At the same time, the thesis focused on analyzing and clarifying the results achieved in the main contents of financial management in the unit and pointed out the limitations and shortcomings, such as: not fully promoting the role, tasks and responsibilities of the financial management organization system; the effectiveness of using financial management tools and methods is not high, affecting the quality of preparing budget and organizing the implementation of budget settlement; the financial management coordination mechanism is still limited, the activities of controlling expenditures, checking and inspecting finances have not been regularly strengthened; the quality of management of some expenses has not met the requirements of financial management...

The thesis also identified the objective and subjective causes of the above limitations. The existing limitations and their causes are the basis for the thesis to research and propose specific solutions and measures to improve the quality of financial management at Military Hospital 354 in the coming time.

Chapter 3

SOME SOLUTIONS TO IMPROVE THE QUALITY OF FINANCIAL MANAGEMENT AT MILITARY HOSPITAL 354 - GENERAL DEPARTMENT OF LOGISTICS

3.1. Directions to improve the quality of financial management of Military Hospital 354 - General Department of Logistics for the period 2020 - 2025

3.1.1 Development orientation of Military Hospital 354 - General Department of Logistics for the period 2020 - 2030 and vision 2045

Pursuant to Decision No. 122/QD-TTg dated January 10, 2013 of the Prime Minister approving the National Strategy for Protection, Care and Improvement of People's Health for the 2011-2020 period, with a vision to 2030; Decision No. 648/QD-TTg dated May 18, 2020 of the Prime Minister approving the task of planning the network of health facilities for the 2021-2030 period, with a vision to 2045; Our State has determined to build a modern and complete Vietnamese health system step by step towards fairness, efficiency and development; meeting the increasing and diverse needs of the people for protection, care and improvement of health; reducing the rate of disease, disability and death, increasing life expectancy, improving the quality of life; achieving and exceeding the targets set out in the strategy for Care and Protection of People's Health.

Implementing the above development roadmap, the Hospital clearly outlines the development orientation and vision to 2030 to achieve the goals set by the State, specifically as follows:

- Develop modern medical infrastructure step by step to create opportunities for soldiers and people to be protected and cared for with increasingly high quality health care.

- Develop a network of medical examination and treatment to ensure that all people have convenient access to quality health care services at home.

Hospital. Promote the development of medical human resources in both quantity and quality to gradually overcome human resource difficulties at the Hospital, issue special incentive policies to attract and retain high-quality medical human resources to work long-term at the Hospital.

- Invest in equipment, consolidate and upgrade infrastructure, promote strengths in diagnostic imaging, serve medical examination and treatment needs, carry out training tasks, scientific research, direct the line and cooperate internationally in the medical field.

- Complete human resource criteria in hospital ranking standards, gradually improve the professional qualifications of medical staff.

3.1.2 Orientation of financial management tasks at Military Hospital 354 for the period 2020 - 2025

Based on the development orientation of Hospital 354, the Finance Department clearly defines the direction and tasks for 2020-2025 as follows:

- The financial agency performs well the advisory function for the Party Committee and unit commanders and closely coordinates with agencies and professional sectors to ensure timely, tight budget management and use, with focus and key points, in line with the requirements and tasks of the unit.

- Strengthen inspection, strictly comply with regulations and assigned budget targets.

- Maintain strict implementation of the leadership regulations of Party committees at all levels regarding financial work, financial disclosure regulations, current financial regimes and principles.

Building a strong and comprehensive TC agency, improving the quality of consulting. At the same time, promoting the movement "Building a good TC management unit".

Based on the functions and directions of the TC-NS work of the Hospital in the new period, the issue of improving the quality of financial management

Second , the process of improving the quality of financial management at Military Hospital 354 must identify key points; focus on basic contents; have a roadmap and measures to organize closely and scientifically on the basis of promoting well the financial management mechanism to ensure savings, rationality and high economic and military efficiency.

Hospitals need to follow these guidelines:

Firstly, it is necessary to ensure the improvement of the quality of management work at all stages in the NS management cycle; establish the NS, implement and settle the budget; strengthen inspection, audit of TC, and control of expenditures, in order to best serve the TC operational tasks of the industry.

Third , improving the quality of financial management in the Hospital must be based on strict compliance with current policies and regulations of the State and the Decision; in accordance with the nature, characteristics, specific tasks and financial management requirements of the Hospital.

Based on the current status of financial management in the Hospital in recent years, to improve the quality and effectiveness of financial management in the Hospital, it is necessary to focus on the following main contents:

- Improve the quality of the financial management system to enhance the role, functions and tasks of the system's constituent elements, such as: party committees, unit commanders; financial agencies; departments; professional sectors; spending households; and staff.

- Improve the quality of budget preparation, implementation and settlement in accordance with the characteristics of the unit.

- Improve the quality of financial management for the Hospital's revenue-generating activities to fully exploit the unit's on-site potential and improve the material and spiritual life of officers and soldiers throughout the Hospital.

Directions for Improving the Quality of Financial Management of Military Hospital 354 - General Department of Logistics for the 2020 - 2025 Period

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