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ИД «Финансы и кредит»






Digest Finance

Developing the State financial control in health care

Vol. 24, Iss. 2, JUNE 2019

PDF  Article PDF Version

Received: 20 June 2016

Received in revised form: 5 July 2016

Accepted: 19 July 2016

Available online: 28 June 2019

Subject Heading: Financial control

JEL Classification: G28

Pages: 221–240


Karepina O.I. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation

ORCID id: not available

Meliksetyan S.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation

ORCID id: not available

Subject One of the priorities of the Russian State is to optimize financial resources directed to health care and improve their rational utilization. The article presents a methodology of State financial control in the health care industry and a system of indicators to estimate the efficiency of public finance expenditure by medical organizations.
Objectives The purpose of the study is to unveil the current status of State financial control in the health care industry.
Methods The study rests on methods of comparative analysis, systematization, classification, and analogy.
Results We performed a comprehensive review of State financial control in the health care industry. Based on the findings, we offer a methodology of the control and a system of indicators to measure the efficiency of public funds expenditure by medical organizations, which may be applied for State financial control purposes using the performance audit of budget expenditures, as well as for internal control in the process of monitoring.
Conclusions and Relevance The key aspect in improving the system of State financial control should be internal control and monitoring with mandatory procedures for identifying and mitigating fiscal risks. That will contribute to adequate quality of services rendered by medical institutions, and to the transfer of the State management system to the level that meets the needs of modern reform of the Russian economy.

Keywords: healthcare, State financial control, monitoring, algorithm, performance evaluation


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