Features of accounting of financial results of medical budgetary institutions

Despite the existing difficulties, the budgetary sphere demonstrates positive trends, stable growth and flexibility in the modern conditions of its functioning. In turn, the achievement of the goals facing medical budgetary institutions is largely determined by the quality of accounting. This study is relevant, since the activities of any institution and healthcare institution, in particular, are characterized by the final financial result of activities for a certain period. The following methods were used in the study: analysis and synthesis, comparison, logical and systemic approaches. The proposed article contains information on some features of accounting for financial results in medical budgetary institutions and shows how their accounting is reflected in certain accounts, the structure of which, formed with the help of special categories, differs significantly from the structure of accounts used by commercial organizations. At the same time, the special nature of the activities of budgetary institutions determines strict regulation of accounting and determination of financial results of financial and economic activities by the norms of the current legislation, as well as strict control by government bodies of the Russian Federation. In addition, it was concluded that the financial results of medical budgetary institutions can be used to judge the efficiency of their business activities in all areas. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as to the scientific community engaged in research in the budgetary sphere.