Financial Management at Hue Central Hospital

accounting. If the backup work is not done well and seriously, when an incident occurs, the risk of data security is much higher than manual accounting.

- Staff training: Applying information technology to accounting work must go hand in hand with arranging and organizing personnel in the accounting system reasonably and appropriately to ensure consistency and efficiency in assigning functions and tasks to each individual and accounting department.

There is a plan to arrange time and train computer skills for accounting staff, creating conditions for accounting staff to practice regularly on computers, applying all accounting work on computers.

3.3. Recommendations

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3.3.1. For the Government

- It is necessary to complete appropriate and synchronous legal documents for the implementation of autonomy in particular and finance in general at health units. Strengthen the role of state management in implementing autonomy at hospitals through researching and promulgating criteria and conditions for implementing autonomy for health units, building a system to monitor the quality and costs of hospital services.

- There needs to be detailed, stable and unified financial management policies and regimes for the SNCT unit in the health sector in general and Hue Central Hospital in particular. That is the condition for accounting, as a financial management tool, to play a positive role in management.

- It is necessary to soon complete the basis, system of norms and methods for implementing State budget allocation to ensure fairness, science and practicality. State budget allocation needs to pay due attention to the situation, characteristics and scale of the unit's career activities.

- Giving greater autonomy to the SNCT units under the Ministry of Health, along with giving greater autonomy in financial management,

It is also necessary to grant autonomy in labor, payroll and scale development while still ensuring the macro-management role of State management agencies.

- The State and management agencies need to research, innovate and perfect the standard norm system, build reasonable cost norms suitable to the economic development conditions of the country as well as the development scale of the Industry.

- It is necessary to research and improve to ensure the rationality, feasibility, practicality and consistency of voucher forms, accounting books, and financial accounting reports in accordance with the current development conditions of information technology.

- Complete the assessment and audit work for SNCT units operating in the health sector. Currently, inspection and audit work is limited to checking the honesty of financial activities in the unit. Auditing should promote the assessment of the effectiveness of resource use by linking financial activities with the policy objectives (effectiveness) and resource use (frequency) set by the unit, so that the use of assessment results is not only corrective and adjusting but also positive development, forecasting and orientation.

- The State and relevant agencies should study the consolidation of current State accounting systems in accordance with international public accounting standards and other Vietnamese accounting systems.

3.3.2. For the Ministry of Health

The reform of hospital financial mechanism according to the policy of "socialization" and "autonomy" is in the process of implementation. Besides the results achieved by the hospital, there are many issues that need to be considered from the perspective of the entire health system, of the hospital and especially from the perspective of the people, especially the low-income group. If we only look at it from the perspective of the hospital, it is certain that we cannot ensure the implementation of the common goal of the health system. The increase

The current revenue sources of public hospitals are an issue affecting fairness and the interests of the people. The fundamental solution to this problem is to improve the quality of health insurance, quickly move towards universal health insurance, and socialize medical examination and treatment on demand. The Ministry of Health needs to strengthen administrative procedure reform, reduce inconvenience for patients, and aim for patient satisfaction; build a legal corridor to control activities and finances, aiming to give hospitals full autonomy.

In addition, the Ministry of Health should develop a package of services for hospitals to self-manage according to their expertise instead of the current administrative procedures. Thus, hospitals will be more proactive in balancing revenue and expenditure, and be financially autonomous. At the same time, the Ministry of Health also needs to strengthen guidance for its affiliated units to innovate the work of preparing state budget estimates to improve the quality of the estimates and thereby improve the effectiveness of budget implementation and financial settlement.

In summary, in chapter 3 the thesis has clarified the basic contents which are:

- Hospital development orientation in the future

- Based on theory, practice and development orientation, the thesis has proposed solutions to improve the financial management mechanism at hospitals in the coming time.

- The thesis also recommends to the Government and the Ministry of Health a number of issues to improve the effectiveness of financial management at hospitals.

CONCLUDE

In recent years, thanks to the Party and State's policies and guidelines on innovative economic management, public service units with revenue in general and Hue Central Hospital in particular have truly transformed, gradually becoming autonomous and self-responsible for finance and staffing. Although there are still some limitations in the implementation process, this model transformation has basically helped Hue Central Hospital become more autonomous and dynamic to assert itself in the general development process of the industry as well as the national economy.

In order to continuously develop in accordance with the actual situation in the context of economic integration in the region as well as in the world, it is required that the legal system and financial management mechanism of the State must also be amended, supplemented and perfected. Especially with the model of public service units with self-financing and self-responsible revenue, the organization of accounting work in public service units with revenue must also be paid attention to in order to be able to promote the role of a financial management tool that actively contributes to improving the efficiency of exploiting and using financial resources.

Realizing that, the student conducted the thesis with the topic: "Financial management at Hue Central Hospital" according to the model of a self-financed public service unit, which has presented basic theories on the organization of accounting according to the model of a self-financed public service unit at Hue Central Hospital, and at the same time stated the current situation of accounting organization at the unit, found out the limitations to propose solutions, proposed opinions, and recommendations to facilitate the implementation of solutions. The student hopes that the results of his research will contribute to bringing theoretical and practical significance to the organization of accounting work for

With public service units that have revenue, they have been assigned to implement the model of autonomy and financial self-responsibility.

The students really hope that their proposals and recommendations in the Thesis will be received by the Ministry of Health, relevant authorities and Hue Central Hospital, from which they will be considered and researched to have measures to adjust, supplement and perfect the financial management policy mechanism as well as the direction work to organize accounting work to achieve higher efficiency.

LIST OF REFERENCES

1. Ministry of Finance (2014), Circular No. 162/2014/TT-BTC dated November 6, 2014 of the Ministry of Finance regulating the management and depreciation of fixed assets in state agencies, public service units and organizations using the state budget , Hanoi.

2. Ministry of Finance (2007), Decision No. 90/2007/QD-BTC dated October 26, 2007 of the Ministry of Finance regulating codes for units related to the budget , Hanoi.

3. Ministry of Finance (2008), Decision No. 32/2008/QD-BTC dated May 29, 2008 of the Ministry of Finance on promulgating the regime of management and depreciation of fixed assets in state agencies, public service units and organizations using the state budget, Hanoi.

4. Government (2006), Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government regulating the right to autonomy and self-responsibility for performing tasks, organizing apparatus, staffing and finance for public service units , Hanoi.

5. Government (2009), Decree No. 52/2009/ND-CP dated June 3, 2009 of the Government detailing and guiding the implementation of a number of articles of the Law on Management and Use of State Assets , Hanoi.

6. Government (2015), Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government regulating the autonomy mechanism of public service units , Hanoi.

7. Tran Van Giao (2011), Textbook on Financial Management in State Administrative Agencies and Public Service Units , Hanoi.

8. Tran Duy Hai (2009), PhD thesis "Improving the financial management mechanism for telecommunications enterprises in Vietnam according to the economic group model in the conditions of development and integration"

9. Nguyen Thi Phuong Hao (2011), Master's thesis in Business Administration "Solutions to improve financial management activities at Quang Ngai Sugar Joint Stock Company" , Danang University.

10. Ho Sy Hung (2015), Master's thesis " Financial management at MSV Limited Liability Company", National Academy of Public Administration.

11. Ho Minh (2014), Master's thesis "Improving the financial autonomy mechanism at the Information Technology Center of Thua Thien Hue province" , National Academy of Public Administration.

12. Pham Van Khoan and Hoang Thi Thuy Nguyet, 2010. Theory of public financial management. Hanoi: Finance Publishing House.

13. Pham Van Long, 2014. Financial management at Ha Tinh Provincial Hospital. Master's thesis, University of Economics - Vietnam National University, Hanoi.

14. Tran Minh Nghia, 2014. Improving financial autonomy at the National Children's Hospital. Master's thesis, Academy of Finance.

15. National Assembly (2002), State Budget Law No. 01/2002/QH11 dated December 16, 2002 of the National Assembly on the state budget , Hanoi.

16. National Assembly (2008), Law on Management and Use of State Assets No. 09/2008/QH12 dated June 3, 2008 of the National Assembly on management and use of state assets , Hanoi.

17. Ly Dinh Sinh, 2014. Perfecting the financial management mechanism at some hospitals in Thanh Hoa province. Master's thesis, Academy of Finance.

18. Prime Minister, 2013. Decision No. 122/2013/QD-TTg dated January 10, 2013 approving the National Strategy for Health Protection and Care for People's Health for the 2010-2020 period with a vision to 2030.

19. Nguyen Quoc Tri (2006) Doctoral thesis in economics "Improving the financial management mechanism for Vietnam Insurance Corporation according to the business group model"

WEBSITES

1. Ministry of Health website, http://moh.gov.vn.

2. Website of the Ministry of Finance, www.mof.gov.vn.

3. Hue Central Hospital website, bvtwhue.com.vn