LIST OF TABLES
Table 2.1. Summary of revenue and expenditure of Hanoi Obstetrics and Gynecology Hospital from 2016 - 2019 53
Table 2.2. Revenue structure of Hanoi Obstetrics and Gynecology Hospital from 2016 - 2019 57
Table 2.3. Revenue structure of Hanoi Obstetrics and Gynecology Hospital's service activities from 2016 - 2019 59
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Table 2.4. Capacity to implement indicators at hospitals from 2016-2019 61
Table 2.5. Structure of regular expenditure activities of Hanoi Obstetrics and Gynecology Hospital from 2016 - 2019 65
Table 2.6. Average annual income of workers from 2016 - 2019 75
INTRODUCTION
1. Urgency of the topic
The health sector is a sector in the national economic system and belongs to the service sector, serving the needs of social health. In other words, the health sector contributes to the country's GDP. Investment in health is not a cost but a basic investment, an investment for development. According to the new perspective, the hospital is a service economic unit but is different from other service business units because the service provision activities of the hospital do not set profit as the most important goal. The hospital is a service economic unit through its service activities to earn income and actively participate in non-profit medical and social activities.
Based on the above new concept, our Party and State have made fundamental changes in the financial management mechanism for revenue-generating public service units in the public finance reform program. These are:
Firstly , instead of allocating funds based on the number of staff, calculate funds based on the results and quality of activities, focusing on controlling output and quality of spending according to goals, for simplicity, increasing the initiative of budget-using units.
Second , eliminate the "ask - give" allocation mechanism, implement financial autonomy for public service units on the basis of determining the tasks to be performed, the level of financial support from the budget and the remaining amount to be self-financed by the unit.
Third, encourage domestic and foreign investors to invest and develop in the fields of education and health. Encourage joint ventures and foreign direct investment in this field. The above reality requires financial management in the field of health - education, including public hospitals, to ensure both financial goals and efficiency and fairness in care.
Health. Hospital financial management becomes the key to success or failure in hospital management; determines the backwardness as well as the development of the current hospital system.
Medical facilities today are facing the problem of rapid population growth, the increasing demand for medical examination and treatment of the people, and the increasingly high demand for medical examination and treatment quality. That leads to the requirement of good management organization to effectively use financial resources at the unit. In addition to good management of professional work to ensure the quality of patient care, financial management is also a decisive factor in the success or failure of medical facility management in general. Public hospitals in Vietnam are managed under the State mechanism and Hanoi Obstetrics and Gynecology Hospital is also a typical model in the public hospital system in our country, Hanoi Obstetrics and Gynecology Hospital is also managed similarly to other public hospitals. Therefore, the study of Hanoi Obstetrics and Gynecology Hospital is also a study for the public hospital model in the hospital system in Vietnam.
In addition, the study of Hanoi Obstetrics and Gynecology Hospital has practical significance for students as well as for Hanoi Obstetrics and Gynecology Hospital.
The topic "Financial management at Hanoi Obstetrics and Gynecology Hospital" was selected for research to contribute more scientific and practical basis to perfect hospital financial management, find out the effective implementation direction of hospital financial activities at Hanoi Obstetrics and Gynecology Hospital. At the same time, it meets the theoretical and practical requirements for perfecting the financial management mechanism of public hospitals in the current Vietnamese hospital system.
2. Overview of research works related to the topic
Financial management in an autonomous mechanism is not a new topic in recent years. With fierce competition and the trend of socialization, gradually reducing dependence on the state budget, forcing public service units to
must increasingly focus on activities to ensure the survival and development of the unit.
In recent years, there have been many research articles on financial management to enhance autonomy for public hospitals, including many articles and theses.
2.1. Master's theses on related research topics
- Topic "Financial management at Tan Thanh General Hospital - Long An", author: Le Thi Anh Hong, National Economics University - Year 2017.
- Topic "Improving financial autonomy mechanism at Bach Mai Hospital", author: Nguyen Thi Thanh Hue, University of Economics - Vietnam National University, Hanoi - Year 2015.
- Topic "Improving financial management mechanism at public hospitals in Quang Ninh province", author: Nguyen Thanh Huyen - Thai Nguyen University - Year 2013.
- Topic "Financial management at public hospitals in Quang Tri province", author: Ngo Thi Ngoc Quynh - University of Finance - Marketing - Year 2014....
2.2. General comments on research related to the topic
The research direction is mainly based on analyzing the current situation of public hospitals, internal and external influences affecting the hospital's autonomy, thereby evaluating the results, shortcomings and causes of limitations and shortcomings to propose solutions to improve the effectiveness of financial management activities and enhance the autonomy of the unit.
However, in the current new financial mechanism, public service units are classified according to the level of autonomy in regular operating expenses, the state budget is no longer subsidized, so the issue of financial management to enhance autonomy is more important. The research topic focuses on the content of autonomy.
in the new current situation.
3. Objectives and tasks of the research
3.1. Objectives
Research proposes solutions to improve financial management at Hanoi Obstetrics and Gynecology Hospital.
3.2. Tasks
+ Systematize and analyze to clarify general theories on financial management in public service units under conditions of autonomy and self-responsibility.
+ Analyze and evaluate the current financial management situation at Hanoi Obstetrics and Gynecology Hospital, thereby clearly indicating the results achieved, limitations and causes of limitations.
+ Propose solutions to improve financial management at Hanoi Obstetrics and Gynecology Hospital.
4. Subject and scope of the thesis
4.1. Research subjects
The research object of the thesis is general theories on financial management in public service units and the current situation of financial management at Hanoi Obstetrics and Gynecology Hospital.
4.2. Scope of research
- About space: Research thesis at Hanoi Obstetrics Hospital.
- Regarding time: The thesis researches, analyzes and evaluates the current status of financial management from January 1, 2017 to December 31, 2019.
5. Thesis research method
The topic is researched based on the methodological foundation of dialectical materialism and historical materialism of Marxism - Leninism and Ho Chi Minh thought. The topic uses a number of specific methods as follows:
5.1. Data collection method
Collect necessary information data for research by inheriting all existing documents. Statistical data are collected through documents and reports published in Hanoi Obstetrics and Gynecology Hospital.
The main data source used in the thesis is secondary data, collected from documents related to financial management at Hanoi Obstetrics and Gynecology Hospital provided by the Finance and Accounting Department, Hanoi Obstetrics and Gynecology Hospital.
5.2. Data processing method
- Synthetic analysis method: Through data collected from reports of Hanoi Obstetrics and Gynecology Hospital, synthesized to analyze and evaluate the current financial management situation at Hanoi Obstetrics and Gynecology Hospital.
- Qualitative comparative analysis. Based on the analyzed and evaluated data, compare and make comments.
6. Structure of the thesis
In addition to the introduction, conclusion, references and appendices. The main content of the thesis includes 3 specific chapters as follows:
Chapter 1: General theory of financial management for public service units with revenue.
Chapter 2: Current status of financial management at Hanoi Obstetrics and Gynecology Hospital.
Chapter 3: Some solutions to improve financial management at Hanoi Obstetrics and Gynecology Hospital.
CHAPTER 1. GENERAL THEORY OF FINANCIAL MANAGEMENT AT PUBLIC SERVICE UNITS WITH INCOME
1.1. Overview of public service units with revenue
1.1.1. Concept of public service unit with income
According to Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government regulating the right to autonomy and self-responsibility for performing tasks, organizing apparatus, staffing and finance for public service units. Public service units with revenue (hereinafter referred to as public service units with revenue) are determined by the following criteria:
1. Are units established by competent State agencies, operating to provide public services in the fields of education, environment, health, culture, physical education, sports, economic career, and employment services.
2. The State invests in facilities and covers part or all of the regular operating costs to carry out assigned political and professional tasks.
3. The State allows the collection of certain types of fees and charges, to conduct production activities and provide services to offset operating costs and increase income for officials and civil servants.
4. Has legal status, its own seal and account, and organizes an accounting apparatus according to the provisions of the Law on Accounting.
Thus, Public Service Units are organizations established to carry out public service activities, these activities aim to maintain and ensure the normal operation of society, mainly of a service nature, not for profit. Public Service Units with revenue are a type of public service unit established by competent State agencies, are independent budget units, have their own seals and accounts, organize an accounting apparatus according to the provisions of the accounting law, and ensure financial needs for the unit to operate outside of the scope of its business.
The State also collects a part in the form of fees, charges and contributions from consumers to offset part or all of the operating costs, increase income for officials and civil servants and supplement the regular operating costs of the unit. These activities are often activities that provide services that have a direct impact on the production process and life, and consumers can immediately see the effectiveness of the service and if not, they will not achieve the desired benefits.
1.1.2. Characteristics of public service units with revenue
Public service units with revenue have the following characteristics:
Firstly, a public service unit with revenue is an organization that operates on the principle of serving society, not for the purpose of making profit .
In a market economy, products and services created by career activities can become goods supplied to all components of society. The supply of these goods to the market is not primarily for profit purposes like production and business activities. The State organizes, maintains and finances career activities to provide products and services to the market, first of all, to perform the State's role in redistributing income and implementing public welfare policies when intervening in the market. This will support industries and economic sectors to operate normally, improve people's knowledge, nurture talents, ensure human resources, promote economic development and increasingly achieve higher efficiency, ensure and continuously improve people's lives, health, culture and spirit.
Second, the products of public service units with revenue are products that bring common benefits, are sustainable, and are organically linked to the process of creating material wealth and spiritual values .
Products and services created by career activities are mainly