KẾT QUẢ THU - CHI TÀI CHÍNH TẠI TTYT HUYỆN TÁNH LINH, TỈNH BÌNH THUẬN GIAI ĐOẠN 2020 – 2022

Abstract

Objective: To study the results of financial revenue and expenditure activities at the health center in Tanh Linh district, Binh Thuan province in the period of 2020 - 2022. Research Methods: Quantitative research design using data provided on the financial results of the entity. Results and conclusion: Total revenue includes state budget (state budget) and non-business revenue. State budget allocation is stable and uses 30 - < 40% of total revenue. Non-business revenue is unstable and accounts for 60 - <70% of total revenue due to the bad impact of the COVID-19 epidemic. Revenue from medical care by health insurance has a high proportion of 53.60 - 64.40%, there is no revenue from services. Total expenditure tends to increase (an increase of VND 301,344 calculated and VND 5,092,023 for the years 2021 and 2022 compared to 2020) and is related to the epidemic. Recurrent expenditure is large and accounts for 88.23 - 97.63% of total expenditure. Large expenditures: professional expenses and personal payments. Spending on purchasing fixed assets and spending on capital construction accounted for a low proportion. The difference in revenue and expenditure is gradually decreasing. In 2020, it will reach 9,555,831 VND; in 2022 is 584,640 VND, in 2021 it is 5,293,496 VND. Deduction of income according to the provisions of Decree 16/2015/CP and Decree 60/2021/CP, in which the deduction of additional income accounts for the highest proportion. In 2021, citations are not made due to sound revenue and expenditure differences.