Nguyen Thi Lan Anh Tap chi KHOA HOC & CONG NGHE 175(15): 147-152
TANG ClTOfNG QUAN LY SU'DUNG KINH PHI CHO HOAT DONG Y Tt TAI BENH VIEN BA KHOA TRUNG iTONG THAI NGUYEN
Tru&ng Dgi hoc Kinh le & Que
Nguyen Thi Lan Anh -1 kinh doanh - BH Thdi Nguyen TOM T A T
Kinh phi cho hoat dong y te d Viet Nam hi?n nay dugc hinh thanh chii ylu tir cac nguon: Nguon ngSn sach do Nha nude cap hang nam; nguon thu vien phi va bao hiem y te do co quan bao hiem y te ( B H Y T ) thanh toan; nguon thu vien trg va cac khoan khuyen gop khac; nguon tu' hoat dong co ' thu khac ciia benh vien. Bai viet de cap din thuc trang quan ly sii dung kinh phi doi vdi Benh vien da khoa trung uong (TW) Thai Nguyen, xem xet hieu qua ciia viec quan ly su dung kinh phi doi vdi hoat dgng y t l cua Benh vien ra sao? Benh vien can khSc phyc nhflnp ton tai va dira ra hudng giai phap gi nham tang cuong quan ly sii dung kinh phi cho hoat dong y te tai Benh vien?
Til' khoa: Qudn ly sir dgng kinh phi, hogt dgng y te, ngudn vdn dda tu ciia benh viin, khodn m^c chi cua binh vien, Benh vien da khoa TW Thai Nguyen.
DAT V A N D E
Tdng thu nam 2016 eua Benh vien da khoa TW Thai N g u y e n chii yeu tii ngudn ngan sach nha nude (NSNN) va cac nguon thu tir hoat dgng CO thu khac (khoang tren 277 ti ddng).
Ti;ong khi dd Benh vien phai t h u e hien cac khoan chi tieu c a ban n h u : Chi eho con ngudi; ehi mua sam, sisa chiia tai san ed dinh (TSCD); chi cho nghiSp vy chuyen mdn; chi quan ly hanh ehinh [2], [3]. Vay, cae nha quan ly Benh vien lam the nao de sii dung ngu6n kinh phi mgt each toi uu va dem lai hilu qua cao nhat cho boat dgng y te cua Benh vien?
SU C A N T H I E T P H A I T A N G CUCiNG Q U A N L Y S i r D U N G K I N H PHI 6 CAC DON VI STJ N G m f i P Y T E
Kinh phi trong cac don vj su nghiep y te co y nghta quan trgng trong viec sir dyng nham duy ^ri va bao dam cho cac hoat dgng dugc dien ra mdt each binh t h u d n g theo ehiic nang va nhiem vu d u g e giao. Quan ly su dung kinh phi d cae dem vi su nghiep y te la qua trinh phan phoi lai cac ngudn vdn tii quy tien te tap tnjng cua N h a n u d e nham dap u n g cac nhu cku chi tieu va duy tri su boat dgng binh thudng ciia bd may quan ly, thyc hien cae chii'c nang quan ly kinh te - xa hgi ma don vj do dam nhan.
Tel. 0974 198 666. Email lananhkeloanln@gmailci
Benh vien da khoa T W Thai Nguyen la d a n vi su nghiep cd thu cdng lap do c o quan nha nude cd t h i m quyen tru'c tiep ra quyet dinh thanh l | p ; c a che boat dong mang ti'nh tuan thu va theo c o che t u ehu; sii' dyng mgt phan kinh phi do N S N N cap va thuc hien hoat dgng CO thu tii dich vu y te [3]. Viec quan ly sii dung kinh phi a Benh vien da khoa T W Thai Nguyen la het siie can thiet bdi mgt s6 Iy do sau day:
- Su gia tang chuyen mdn hoa nganh y te ciing vdi viec trien khai cac ky thuat y te tien tiln, hien dai nhu: Chup vi tinh cat ldp, cgng h u d n g tu, chup mach, cac tri lieu ve gen, ve p h i u thuat ghep phii tang... da chuyen benh vien thanh mgt t l chii'c nhan dao tam cd va tfin kem. D o dd, rat can ed hinh thiic quan ly mdi phil hgp han.
- Su tdn kem khong chi d nguon kinh phi dau t u CO sd vat ehSt ma con d nguon luc vdi trinh do cao, ky nang gidi de sii dung hieu qua cac trang thiit bi va lam the nao de quan ly, dieu hanh cac boat dgng d u o c tdt.
- Benh vien la mot to chii'c hoat dgng tir thien, nhan dao. N h u n g ngay nay do yeu td khach quan ciia mdi tru'dng xa hdi, benh vien da thay dSi, do la c a ehe thi t r u d n g da tae ddng tdi benh viln. Vi vay hau h i t eac quoc gia deu phai chii trgng vao ky thuat quan ly benh v i l n , trgng tam dac biet la ehat luong toan dien. Nhiem vu cua edng tac quan ly benh vien khong chi doi vdi tai chinh ma cdn ddi 147
Nguyen Thi Lan Anh Tap chl KHOA HOC & CONG NGHE 175(15): 147-152 vdi nhu cau lam hai Idng ngudi benh, tham
chi ngoai pham vi benh vien nham muc tieu chinh lit chat lugng, cdng bang va phyc vy tdt.
- 6 nude ta, trong c o ehe thi trudng hien nay viec tim ra mdt mo hinh quan ly de sii dung kinh phi mgt each phii hgp la mdt viec rat quan trgng, bdi benh vien dang diing trudc nhieu thach thiie: Kinh phi Nha nude cap cho ITnh vyc kham, chiia benh cdn thap, chua dap ling nhu cau, giai phap thu mdt phan vien phi eon tdn tai; tinh nhan dao y te trong kinh te thi trudng bj anh hudng; khd khan trong viec vira phat trien y te phd cap vira phat trien y te chuyen sau; kham, chfla benh cho ngudi ngheo, ngudi ngheo khd tiep can vdi ky thuat eao; mat can doi giira can bg y te giiia cac tuyen (trung u o n g - tinh - huyen); thieu can bd dau nganh d trung u a n g , tinh nen xay ra tinh trang ngudi benh 'vugt tuyen; nang lyc quan ly ciia can bd cdn ban ehe nhat la ve quan ly kinh te chua dap ung vdi nhu eau trong kinh te thi trudng.
Vdi nhung han che khai quat trong hoat ddng, d Benh vien lien quan den viec sir dyng ngudn kinh phi, bai viet se phan anh cu the han nhang so lieu ve viec sir dung ngudn kinh phi trong phan thyc trang, tii dd se co de xuat tang cudng viee quan ly sii dyng kinh phi tai Benh vien sao cho co hieu qua nhat.
T H l / C TRANG Q U A N LY SlT DUNG KINH PHI CHO HOAT D O N G Y TE TAI BENH VIEN DA KHOA T W THAI NGUYEN Nguon kinh p h i c u a B e n h vien Benh vien Da khoa T W Thai Nguyen la benh vien Hang I tryc thugc Bo Y t l (BYT), dugc thanh lap tii nam 1951, eo nhiem vy kham chiia benh cho nhan dan cac dan tdc mien nui viing Ddng Bac Viet Nam la ehii yeu. Benh vien thudc dja ban trung tam thanh phd Thai Nguyen (Dudng Luang Nggc Quyen, thanh pho Thai Nguyen)va ed trach nhiem phue vu tryc tiep cho hem 1,2 trieu dan ciia tinh. Tinh din didi diem nam 2017, quy md cua Benh vien cd khoang 1.650 giudng benh vdi 40 khoa, phong va trung tam. Hien tai, Benh vien vin dang tiep tuc xay dyng ca ban, nang cap, cai tao e o sd vat chat nham tang them giudng benh va cac djch vy theo yeu cSu cho ngu'dj benh.
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Trong dieu kien hien nay, ngudn kinh phi cho Benh vien Da khoa T W Thai Nguyen ngay cang da dang va phong phu, trong dd co cac nguon ehinh n h u ngan sach do Nha nude c5p hang nam; nguon thu vien phi va bao hiem y te d o CO quan B H Y T thanh toan; nguon thu vien trg va cac khoan khuyen gop khac;
ngudn tir boat dgng cd thu khae ciia benh vien (neu co).
Trong nam 2016, va 6 thang dau nam 2017 nguon thu ciia Benh vien t u a n g ddi dong deu vdi nhau ve sd tuyet ddi va ty trgng, Cac nguon thu trong 6 thang dau nam 2017 co tang len ve ty trgng nhung khdng dang ke, Cac ngudn thu d u g c cy the nhu sau:
- Ngudn NSNN: Day la nguon lay tir ngan sach hang nam cung cap phan Idn eho hoat dong ciia Benh vien. Nguon nay cd vai tro quan trgng ddi vdi boat dgng kham va chira benh cho ngudi dan ma cac ngudn khac khong the thay the, Ngudn N S N N ludn on dinh va tang deu. Ngudn nay dam bao eho Benh vien co the duy tri phat trien trong cae nam.
- Ngudn BHYT- Hoat dgng B H Y T nhilm huy dgng sy ddng gop cua ca nhan, tap the, cgng dong xa hgi de cung cap nguon tai chinh cho viec kham ehtra benh ciia nhung ngudi co the bao hiem. Nguon tai chinh tir B H Y T cung cap cho Benh vien co xu hudng ngay cang tang do sd lugng ngudi cd the ngay cang nhieu.
Day cung chinh la chinh sach ciia Nha nuoc nham tang ngudn thu tir B H Y T va giam ngudn thu tit eae boat ddng djch vu d Benh vien, dem lai su cdng bang cho mgi ngudi.
- Ngudn Ihu lir dich vu y le vd thu khac:
Ngudn nay cd d u g c n h d trich mdt phan tir thu vien phi cua nhirng ngudi di kham chiia benh.
Theo quy dinh ciia Nha nude, Benh vien duac giu: lai 3 5 % tir nguon thu djch vu nay de bo sung cho chi tieu cua Benh vien (thu dich vu y te). Ngoai ra Benh vien eon cd cac nguon thu khac tir hoat dgng kinh doanh ngoai nhir dich vy kham chira benh theo yeu cau, quay thudc benh vien, dieh vu trdng xe, dich vu tang le,...
Nguon kinh phi cy the eua Benh vien nam 2016 va 6 thang dau nam 2017 d u g c the hien qua Bang 1.
Nguyen Thj Lan Anh Tsp chi KHOA HOC & CONG NGHE 175(15): 147-152
B a n g lSTT Chi tieu
Nguon kmh phi Binh viin da khoa TW Thdi Nguyin
, Ngan sach nha nuoc ' (NSNN) 2 Nguon thu tir BHYT 3 Nguon thu dich vy, thu khac
Tdng
Nam 2016 Tuy^t doi Ty trong
(Dong) (%) 98.124.786.980 35,22 85.249.597.812 30.60 95.246.987.836 34.19 278.621.372.628 100
Nam 2017 (6 thang dau nam) Tuyet dot Ty trong
(Ddng) (%) 51.515.513.123 ^^^^
44.756.038.845 31^75 50.004.668.595 33,95 146.276.220.563 100
(Ngudn: Phong ldi chinh ke todn Binh vien Da khoa TW Thdi Nguyen [6j) Quan ly sv dung kinh phi tai Benh vien
Tai Benh vien Da khoa TW Thai Nguyen chu trinh quan ly sur dyng kinh phi eOng duge thye hien thong qua 3 khau chii yeu la lap, chap hanh va quyet toan ngan sach. Cac mye ehi chi tiet tren duge chia ra lam 4 nhdm chinh:
- Nhom chi cho con ngirdi: Tien luang; tien c6ng; phu cjp luang; tien thudng, eac khoan dong gop; cac khoan thanh toan cho ca nhan.
- Nhdm chi qudn ly hdnh chinh: Djch vy cong; vat tu van phong; thdng tin tuyen truyen lien l^c; hgi nghi; e6ng tae phi; chi phi thue mudn; chi khac.
- Nhom chi cho nghiip vu chuyen mdn: Chi nghiep vu chuyen mdn tirng nganh, nhu trang thiit bj kJ thuat, vat tu, trang phuc ddng phyc, chi phi dieu tra khao sat, nghien ciiu khoa hgc,....
- Chi mua sdm, sira chiia tai sdn cd dinh: Sira chua tai san phyc vy cdng tae ehuyen mon va duy tu, bao duang cac cong trinh co sd ha tang tir kinh phi thudng xuyen; mua, dau tu
Bang 2. Qtiyit todn chi sif nghiip tgi Benh •
tai san vd hinh; mua sam tai san diing cho edng tac chuyen mon; sua chira tai san phyc vu ehuyen mdn va cac cdng trinh ea sd ha ting tir kinh phi dau tu.
Cac khoan muc quyet toan chi tai Benh vien duge ehi tiet trong Bang 2.
Bang 2 eho thay:
- Nam 2016: Miic chi eho mua sam, siia chiia TSCD la cao nhat (32,2% so vdi tdng chi), sau do den chi cho con ngudi (30,29) va chi chuyen mdn nghiep vy (30,62%). Nam 2016, Benh vien da dau tu xay dung co sd hg tang, hoan thien nghiem thu di vao sii dung tda nha 7 tSng phyc kham chita benh cho cac khoa ehuyen mdn nen kinh phi chi eho khoan myc nay tuang doi Idn trong nam 2016. Miic chi eho boat dgng ehuyen mdn va con ngudi tuong ddi ddng deu va ti le tuang ddi cao, dieu nay vl ca ban cho thay Benh vien chii trgng, quan tam dau tu vao yeu td con ngudi va boat ddng ehuyen mdn. Chi eho quan ly himh ehinh chiem ti trgng thap (6,89%).
\in Da Khoa TW Thdi Nguyen theo mm: chi
Thoi gianCac khoan muc chi Chi con Ting (dong)
nguoi Tylr9ng(%) Chi quan ly T6ng (dong) hanh chinh Ty trgng (%) Chi nghiep T6ng (dong)
Chi mua Tong (dong) ch&TTSCD Tytrflng(%)
_ i . . Tong(dong) Tong chl
Ty trpng (%)
Nam 2016 Du- toan 81.627.760.809
29.62 20.568.942.450
7,46 84 560.782.000
30,68 88.826.268.741
32,23 275.583.754.000
100
Thirc hien 81.657.260.809
30,29 18.568.642.400
6,89 82.560.782.450
30,62 86.826.268.700
32.20 269.612.954.359
100
Nam 2017 (6 thang dau nam) Dir toan
45.119.968.395 31,02 8.645.244.660
5.94 52.514.689.250
36,11 39.169.551.005
26,93 145.449.453.310
100
Thvc hien 45.119 968.395
30.95 8.273.579.200
5,67 53.403.570.350
36,63 38.993.659.270
26,75 145.790.777.215
100
(Ngudn: Phdng tdi chinh ki loan Binh viin Da khoa TW Thai Nguyen [6j)
Nguyen Thj Lan Anh Tap chi KHOA HOC & CONG NGHE 175(15): 147-ia - Nam 2017 (6 thang dau nam): Kinh phi dau
tu cho chuySn mdn nghiep vy va cho con ngudi giir d miie tuong doi on dinh do ehinh sach eua Benh vien la ludn chu trong dau tu cho ehuyen mon, nghiep 'vu eho cac y bac sT va nang cao chat lugng ngudn nhan luc con ngudi. Kinh phi cho mua sam siia chiia TSCD cd xu hudng giam nhe do dau tu xay dyng co ban va sira chua it han. Kinh phi quan ly hanh chinh d miic ti trgng thap va cd xu hudng giam nhe trong 6 thang dau nam 2017 do Benh vien cat giam dan lao dgng d bd ph^n nay nham dau tu dan cho hoat dgng ehuyen mdn va yeu td eon ngudi trong tuong lai.
Benh vien da khoa TW Thai Nguyen la benh vien tuyen TW nhung thugc khu vyc mien mii phia Bic. Ve co ban nguon thu chua cao, dac biet la ngudn thu tii hogt dgng co thu khac (boat ddng kham ehua b?nh ty nguyen, hoat dgng cd thu tir cac trung tam nghien ciiu...la ehua cao). Tuy nhien, Benh vien eung da sii dyng kinh phi eho eac khoan chi theo diing dudng Idi chd truang chinh saeh eiia Dang va Nha nude, nhdm cac mye ehi deu phii hgp vdi du to^n (sai lech khdng dang k£ trong miic eho phep).
Han che trong guan Iy sir dung Idnh phf tai Benh vien da khoa TW Thai Nguyen Benh vien con gap phai mgt so ban che ve phuang thiie va trinh do chuyen mdn lam anh hudng den edng tae quan ly kinh phi can dugc khac phye:
- Cong tac cap phat kinh phi, eac khoan chi luang, CO tinh chat luong, edn ed nhiiu tieu chuan, djnh miie ehi tieu da lac hau chua dugc siia ddi nen khdng con phii hgp vdi tinh hinh thuc te lam cho mgt sd khoan ehi bj su dung lang phi, khong hieu qua trong khi nhi6u khoan ehi khdng dii kinh phi dap iing.
- Ve che do chiing tir ke toan: Mot sd ehiing tii chua sii dyng day du eac loai chiing tir theo ehe do quy dinh, cd nhieu khoan ehi ehi viSt bang tay hoEic khdng theo mSu ciia co quan cd thSm quyen nhu cac khoan ehi thudng, lam them gid, cae khoan phy cap,... chii yeu chi vik tay. Cd nhilu chiing tir hgp phap nhung khi sir dyng lai khdng dam bao tinh hgp le nhu; Ghi chep chua dSy du ngi dung, thiSu chii ky,...
150
Ve trinh do ciia can bd lam edng tac tai chinh; Nhin chung, dgi ngu can bg tai chinh ciia Benh vien kha nam viing chuyen mon Tuy nhien, trmh do can bd khdng dong deu, ben cgnh mgt so can bg lau nam co trinh dg nghiep vu, ehuyen mdn eao, cdn nhieu can bo tre ke can chua thyc sur nam bat duge nghiep vy, chuyen mdn eiia ldp di trudc.
Ve phuong thtic cap phat hanh chinh: ^ ; che quan ly va phuong thiie cap phat kinh phi cho hoat dgng quan ly hanh chi'nh hien nay dugc cap phat theo hgn miic kinh phi, theo tung myc chi, theo mue lue ngan sach. Hel nam neu khong sir dung het thi miic han miJc thiia se phai tra lai cho Nha nude. Ca chfi do da lam phat sinh hien tugng phai co sii di^ng het han miic kinh phi trong nam ho|c "chay"
kinh phi cudi nam, neu khdng khoan dy toan do sang nam cua Benh vien se bi cat giim,,., Thyc te nay dan den tinh trang lang phi khong hieu qua trong sii dyng kinh phi ngan sach nha nude.
DE XUAT TANG Cl/CJNG QUAN LY SlT DUNG KINH PHI CHO HOAT DONG SlJ NGHIEP Y TE TAI BENH V1£N DA KHOA TW THAI NGUYEN
Thif nhdt. cdn phdi xdc dinh ro ngi dung chi cho SIC nghiep y te tai Benh vien: Van de dat ra d day la phai xac dinh hogt dpng y te nao can su tai trg toan bd eiia NSNN, djch vu y te nao la hang hoa ngudi sii' dyng phai tra tien, tra tien toan bg hay tra mdt phan, con mot phan Nha nude tai trg va d6i tugng nao la doi tugng dugc hudng phan tii trg tren. Tren co sd do xac dinh ngi dung ciia eac khoan mi^c y tS mk nguon NSNN phai bii d5p. Noi each khac tii ndi dung ciia y le cdng cgng va kha nang cung cap cae nguon tai chi'nh cho y te ma di den viec xac dinh ngi dung phan phoi NSNN cho cac hogt ddng y te.
Thti- hai. thgv hien khodn bien che vd khodn
chi nhdm ndng cao chat lugng phgc VIJ ciia
Benh vien: Khoan ehi hanh chinh la mfit chii
truang mdi, lien quan den nhieu van de kinh
te - xa hgi phiic tap va nhay cam. Muo tieu
ciia khoan chi khdng dan thuan la giam chi
ma chii y^u la nang cao chat lugng va hieu
qua hoat dgng ciia bg may hanh chinh Nha
Nguygn Thi Lan Anh Tap chi KHOA HOC & CONG NGHE 175(15): 147-152 nude, dap ung ddi hdi ciia sir nghiSp doi mdi
d^t nude. Khoan chi \k thuc ehSt la hinh thiic quan [^ theo san pham dau ra, day la hinh thiic ma nhieu nude phat trien tr8n thS gidi dang thue hien va day ciing la xu hudng phat trien quan ly trong tuang lai.
Thir ba, theo hudng dSn mdi nhat eua Nghi djnh 16/2015/ND-CP, Benh vien da khoa TW Thai Nguyen la dan vi ed ngudn thu su nghiep dam bao mdt phan kinh phi hoat dgng thudng xuyen, Nhu vay, tinh den thdi diem hien tgi, ngudn kinh phi boat ddng ctia Benh vien mot phan van do NSNN cap [3]. Theo dd, ngudn kinh phi do NSNN cap se dugc co quan chii quan cap tren (tryc tiep la BYT) td chiic thyc hien cdng tac xet duyet quyet toan va cdng tac kiem tra ngi bd ve quan Iy, sii dung kinh phi hang nam ddi vdi Benh vien theo quy djnh cua Luat NSNN so 85/2015/QHI3. Viee xet duyet quyet toan theo quy chuan se dam bao vific c^p kinh phi diing, dii dgt hieu qua cao trong SIX dung va tranh dugc tinh trang cap thura kinh phi hoac "chay" kinh phi cuoi nam.
De dam bao cdng tae phe duyet dy toan duge chat che. Luat NSNN ehi ro: "Cac Bd, nganh, CO quan ehii quan cap tren giao mdt bd phan doc lap vdi bd phan lam cdng tac quan ly tai ehinh xay dung ke hoach va td chiic thyc hien eong tac kiem tra ndi bd ve quan ly, sii dyng kinh phi ddi vdi cae co quan hanh chinh sir nghiep (HCSN) la dan vi dy toan tryc thugc, vdi san pham qua kit qua kiem tra ndi bd la:
TTiong bao xet duyet quyet toan ddi vdi cac eo quan HCSN true thugc de phyc vu lap, tong hgp quySt toan ngan sach hang nam eiia Bg, nganh gtii cac co quan quan ly nha nude cac cip; K6t luan ki6m tra ngi bd ddi vdi cac CO quan HCSN tryc thuge d6 phyc vu edng tac quan tri ndi bd eua Bg, nganh" [5].
Thu tu. tang cudng cdng tae quan ly sit dyng kinli phi eho hoat dgng su nghiep tai Benh vien.
Kiem soat chat che cac khoan ehi la mol quan tam hang dau cua Dang, Nha nude va cac cap, eae nganh vdi mue tieu la cac khoan chi NSNN dam bao dung muc dieh, chi theo dy toan dugc duyet, chi theo diing che do tieu ehuSn dmh miic va hieu qua. De tang cudng cdng tac quan ly sii dyng kinh phi
cho hogt dgng y te, Benh vien can phai lam tdt eac boat dgng sau;
- Tien hanh ra soat chat ehe viec mua sam tai san.
- Kiem soat chat che cac doan di edng tac trong nude ciing nhu nude ngoai ed sii dyng kinh phi ciia Benh vien.
- Tang cuang quan ly chi hdi nghj, hgi thao.
- Thye hien quan ly sii dung kinh phi theo diing du toan dugc duyet.
- Ve eae khoan tien thudng phai thudng dung ngudi diing viec.
- Doi vdi nguon kinh phi sir dung cho hoat dgng nghien eiiu khoa hgc, thi nghiem,...
NSNN mdt phan, ngoai ra cdn co ngudn tai trg eua nude ngoai.
- Khi giao ke hoach, Benh vien can chi tiet eae khoan chi theo muc lue ngan sach, co quan tai ehinh khi cap phat va duyet, kien quyet khong eip phat hoac quygt toan cac khoan chi khdng diing ngi dung hay vugt dy toan duge duyet.
Thii- ndm, tang cudng kiem tra, kiem soat d tat ca cac khau tir lap, chap hanh va quyet toan ehi den kiem soat ngi bd va cdng khai tai ehinh. Cac chiing tir phat sinh trong eong tae kilm tra, ki^m soat can day du, minh bach va ro rang nham dam bao can ddi ngudn thu tur ngan sach, thu tii boat dgng cd thu tai benh vien (hogt dgng y te) va eae khoan chi hgp ly.
KET LUAN
Chi NSNN trong nam qua da gdp phan khdng nhd vao su phat trien ciia nganh y te noi ehung va cua Benh vien Da khoa TW Thai Nguyen ndi rieng. Viec quan ly sii dyng kinh phi cho hoat ddng sy nghiep tai B^nh vien mgt each hgp Iy va dat hieu qua cao la ddi hdi tat yeu, Cac de xuit bai bao dua ra phu hgp trong ngan han ddi vdi Benh vien da khoa TW Thai Nguyen. Tuy nhien trong tuang lai, vdi cac giai doan phat trien khac nhau, Benh vien can can nhae xem de xuat nao cd the ap dyng va de xuat nao can phai xem xet de phii hgp vdi xu hudng phat trien chung eiia Benh vien.
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Nguyfn Thi Lan Anh Tap chi KHOA HQC & CONG NGHE 175(15): 147-152 TAI L I E U T H A M K H A O 3. Ba Tai chlnh (2015), N^ dinh I6/20IS/N[U:f 1. B j Tai chinh (2006), Quyil dinh 19/2006/QD- ngdy 14/22015, quy dinh quyin ty chu. luchiulrUi BTC ngdy 30/3/2006, vi chi do Id todn dem vf nhiftn vi thuc hien nhiem vy, to chuc bp mdy, biin hdnh chinh sy nghiep. Ha N6i che vd tdi chinh Hdt vdi dan vi sti nghifp cong Idj^
2. Bo Tai chinh (2006), Nghi dinh 43/2006/NB- HaNji
CP ngdy 25/4 2006, Thdng tu 71/2006/rr-BTC 4 g . ^ j j ^ j ^ (jOlS), Lugt ki todn » ' 88/2015 ,i ' 9/8/2006, qtcy dinh quyin lu chu, lyr chju
trdch nhiem vi thuc hien nhiem vu, td chuc bg „ i . ,, , , , ^ „^„
may, bien chi vd Idi chinh dit vai dan vl m 5. Qu6c hp, (2015), Lugt NSNNm S5/20I5/QH,1.
cdc vdn bdn hudng ddn, Nxb Tai chinh, Ha Noi 5. Qu6c hgi (2015), Lugt NSNNsd 85/201:
nghiip cdng idp. m mi- 6. http://www.bvdkmthainguyen.govvn/
S U M M A R Y
E N H A N C E D M A N A G E M E N T I N U S E E X P E N S E R E S O U R C E S O F H E A L T H C A R E A C T I V I T I E S I N T H A I N G U Y E N N A T I O N A L G E N E R A L H O S P I T A L
Nguyen Thi Lan Anb TNU University of Economics and Business Administration Now in Viet Nam, expense resources of health care are included: Annual budget resource;
hospital'fees and health insurances are paid by insurance agency; aid resources and donnation resources; production activities resources. This aticle mentions reality about management in use expense resources of health care in Thai Nguyen national general hospital, how is effective of management in use expense resources of health care in the hospital. What must it overcome difficult? and what should it propose solutions to «ihanced management in use expoise resources of health care in the hospital?
Keywords: Management in use expense resources. Health care activities. Capitals of hospital.
Expense resources of hospital. Thai Nguyen national general hospital
Ngdy nhdn bdi: 26/9/2017; Ngdy phdn bien: 27/10/2017; Ngdy duyit ddng: 29/12/2017
Tel. 0974 198 666; Email: lananhketoantn@gmail c<
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