MỘT SỐ THUẬN LỢI VÀ KHÓ KHĂN TRONG KẾT QUẢ THU CHI TÀI CHÍNH TẠI TRUNG TÂM Y TẾ HUYỆN ĐĂK GLONG TỈNH ĐĂK NÔNG GIAI ĐOẠN 2018 – 2021

Abstract

Objectives: The study was conducted to describe the advantages and disadvantages of financial revenue and expenditure at the Medical Center of Dak Glong District, Dak Nong Province from 2018 to 2021. Method: The design of a cross-sectional descriptive study using qualitative research methods (in-depth interviews with the Board of Directors, heads of departments, faculty, function room and staff). Results and conclusions: Research results show that the total revenue and total expenditure of the center tends to increase in the period 2018-2021. Favorable factors include regulations on autonomy, improvement of regulations, regulations on financial spending, management, and leadership of the center. The center's difficulties are caused by misbalancing revenue and expenditure sources, lack of detailed and synchronous guidance documents related to financial management of district health centers after district merger, poor application of information technology in administration and accounting, and unqualified and insufficient human resources.