Формування системи фінансово-економічної безпеки закладів охорони здоров’я

The article examines the essence of the financial and economic security system of healthcare institutions from the perspective of a systems approach. The aim was to identify key elements and principles for the development of an effective financial and economic security system for healthcare institutions aimed at ensuring their sustainable development. It was found that the financial and economic security system is an integrated entity characterized by a clear goal, a set of interacting components and the ability to ensure the stable operation of a medical institution, the preservation of its assets, their optimal use, counteraction to external and internal negative influences, the provision of appropriate medical care and the fulfillment of social obligations. Within the framework of the article, the author defined the goal and objectives of the financial and economic security system, and also identified interdependent subsystems that are part of it, the effectiveness of which determines the ability of the system to continue to function as long as possible, namely: financial management subsystem; risk management subsystem; legal subsystem; personnel subsystem; material and technical subsystem and information security subsystem. The main functions are disclosed: protective, control, analytical, predictive, regulatory, informational, preventive, ensuring stability, optimization, ensuring social responsibility, risk management and investment innovation. The key principles of the development of the financial and economic security system are also given and characterized, namely the principles of: complexity, systematicity, prevention, transparency and accountability; efficiency, flexibility and adaptability; legality, diversification, economic feasibility, responsibility, continuous improvement and timeliness of response.