Система фінансово-економічної безпеки закладу охорони здоров’я: сутність та особливості функціонування

Ensuring financial and economic security of healthcare institutions is important condition to provide for stable functioning and development of the entire national healthcare system. In today’s environment, these institutions are under constant impact of external and internal factors that constantly threaten their stable operation and negatively affect their ability to provide quality healthcare services and thus develop social system of the state. This is what makes t necessary to conduct additional research in this sphere. In the article, theoretical provisions of functioning and development of the systems of financial and economic security of healthcare institutions are researched. This is achieved by studying the essence of the category “financial and economic security”, analyzing approaches to its interpretation available in the scientific literature and identifying substantive features of this definition. Accordingly, taking into account specific features of economic activity of medical institutions, the author specifies the essence of the definition “financial and economic security of healthcare institutions” – a condition, which provides for stable functioning of these institutions based on rational use of financial resources and other assets available to it, providing opportunities to counteract negative impact of external and internal factors of operation of these institutions with a view to ensure its stable development in the long term, improving the quality of medical care. Using systematic approach made it possible to consider the content of the category “system of financial and economic security”, to propose the author’s approach to understanding the content of the “system of financial and economic security of the healthcare institution”, namely, integral formation that has inherent purpose of functioning, a set of components that interact with each other and, in combination, form the environment, in which healthcare institutions can ensure their own stable operation, protect assets, use them efficiently, and counteract negative impact of the external environment. Taking in mind the content of this category, in the article, features of functioning of this system are highlighted, and directions of its further development with a view on creating conditions for stable functioning of healthcare institutions and improving quality of medical services are proposed.