Analysis of financial security of health care in Ukraine

The paper examines the theoretical principles of managing the financial support of health care institutions, in particular, the economic essence and sources of their formation. The content of the concept of "financial resources of health care institutions" was studied and the legal framework was considered, which is mainly formed in accordance with the principles and priorities of the state health care policy defined by the Constitution of Ukraine, the Basics of legislation on health care and others adopted in accordance with them by acts of legislation regulating public relations in the field of health care. The financing system of health care institutions of Ukraine was analyzed. It was concluded that in the modern conditions of the development of the medical industry of Ukraine, the search for additional sources of health care financing is especially relevant. The necessity to improve the process of financing domestic healthcare system is substantiated. Condition of funding of healthcare facilities in Ukraine in recent years of medical reform was analyzed. It is determined that financing of healthcare system is one of the main priorities of the budget today, and the budgetary expenditures for “Health Care” in 2021 grew compared to 2020 due to changes in the mechanism of medical services provision. Important areas are ensuring the provision of highquality medical services for all citizens, increase in the salaries of doctors. Condition of implementation of the budgetary program of state guarantees of health care in 2021 was analyzed. Ways to improve the financing of the health care sector are proposed. Conclusions and proposals are of practical importance and can be implemented in the activities of state administration bodies in order to improve the formation and use of financial resources of health care institutions. It is determined that the process of financing of healthcare institution provided for the itemized distribution of budget funds for the maintenance of medical infrastructure, not the expenditures related to maintaining of health of every citizen and improving quality of life, the funds were used inefficiently and not for their intended purpose.