Institutional control of the financial and business operations of state institutions: practical data in the area of public healthcare and trends in its development

Keywords: state financial control, state control (supervision), institutional control of financial and business operations, institutional control of the quality and safety of medical services, state medical organisations

Abstract

Subject. The organisational and methodological aspects of the institutional control of financial and business operations and other types of institutional control carried out by executive authorities in relation to their subordinate institutions.
Purpose. The study aims to determine the position of the institutional control of financial and business operations within the system of financial control of the Russian Federation, to study the existing organisational models of certain types of institutional control using the example of the public healthcare system of the Voronezh Region, to identify issues of concern, and to offer possible solutions.
Method. The study used data from the consolidated budget of the Russian Federation and the budgets of state extra-budgetary funds of the Russian Federation for 2020, the consolidated budget of state medical organisations of the Voronezh Region, and other financial indicators of the healthcare system in the Voronezh Region for the same period. The methods of the investigation included analysis, observation, generalisation, comparison, grouping, classification, etc.
Results. The organisational structure of control (supervision) in the field of healthcare and the financial control of the public healthcare sector was developed and the powers and functions of the executive authorities were investigated. The analysis of the main types of control revealed a relationship between external and internal control as elements of a unified system. The paper provides examples of typical violations identified as a result of the institutional control of state medical organisations in the Voronezh Region.
Conclusions. The hypothesis was confirmed that it is necessary to implement institutional control of the financial and business operations as part of the system of state (municipal) management by using financial control tools with due consideration for industry specifics.

Metrics

Metrics Loading ...

Author Biography

Sergey V. Golovin, Voronezh State University

Cand. Sc. (Eng.), Associate Professor of the Economic Analysis and Audit Department.

References

Belobzhetskiy, I. A. (1989) [Financial control and a new economic mechanism.] Moscow: Finances and Statictics.

Golovin, S. V. (2021) Statutory regulation of financial control of public institutions: current issues and ways of development. International Accounting. 6(480), 653-666. (In Russian)

Golovin, S. V. (2019) Certain aspects in state assignment execution control (on the example of public health institutions). Modern Economics:Problems and Solutions. 10(118), 104-114. (In Russian)

Golovin, S. V., Lutsenko, M. S. & Shendrikova, O. O. (2020) On the issue of control over the procurement of goods, works and services of organizations of the commercial and public sector of the economy. Proceedings of Voronezh State University. Series: Economics and Management. 4, 15–29. (In Russian). DOI: 10.17308/econ.2020.4/3189

Danilenko, N. I. (2015) Departmental (internal) financial control and audit: an effective management tool. Accounting in budgetary and non-profit organizations. 18(378), 17-21. (In Russian)

Zhuklinets, I. I. (2017) Control of activities and departmental control by the founder in state educational organizations. Academic Bulletin of SPBAPPO. 4(38), 23-38. (In Russian)

Metelnikov, E. O. & Kokarev, A. I. (2020) [WFA by new rules]. Accounting.4 (184), 34-38. (In Russian)

Murashko, M. A. & Seregina, I. F. (2019) Organization of the control system for realization of the national project "health care" by Roszdravnadzor. Vestnik of «Roszfravnadzor». 4, 5–12. (In Russian)

Nikolaev, A. S. (2020) Departmental control in budgetary and municipal institutions. Topical issues of improving state (municipal) financial control, internal financial control and internal financial audit. Procedings of the All-Russian Scientific and Practical Conference, Ekaterinburg, 26 November. Ekaterinburg, USUE, pp. 110–114.

Pozhidaeva, T. A. (2012) [Comparative characteristics of the external (financial) and internal economic control of the organization's activities]. International Accounting. 15(213), 40-49. (In Russian)

Chagin, K. G. (2017) [Control over the activities of budgetary institutions]. Head of a budgetary organization. 6, 45–53. (In Russian)

Amran, A., Lee, S. P. & Devi S. S. (2014) The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment. 4(23), 217–235.

Endovitsky, D. A., Endovitskaya, E. V., Golovin, S. V. & Churikov, A. V. (2021) Monitoring the Implementation of the National Healthcare Project. The Challenge of Sustainability in Agricultural Systems. 1, 871-878.

Jarrett, P. [и др.]. (2021) Healthcare governance during humanitarian responses: a survey of current practice among international humanitarian actors. Conflict and Health. 1(15).

Kudinov, D. A. [и др.]. (2021) Overview of Promising Information Technologies in the Healthcare System from the Position of a System Approach. Studies in Systems, Decision and Control. (283), 225–235.

Sarkar, A., Maitra, T. & Neogy, S. (2021) Blockchain in healthcare system: Security issues, attacks and challenges. Intelligent Systems Reference Library. (203), 113–133.

Susanto A. Meiryani (2018) The quality of accounting information system and its impact on the quality of accounting information: User ability and top management support. Journal of Engineering and Applied Sciences. 2(13), 384–387.

Uyar, A. (et al.) (2021) Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare. Corporate Social Responsibility and Environmental Management.

Published
2021-12-31
How to Cite
Golovin, S. V. (2021). Institutional control of the financial and business operations of state institutions: practical data in the area of public healthcare and trends in its development. Proceedings of Voronezh State University. Series: Economics and Management, (4), 47-62. https://doi.org/10.17308/econ.2021.4/3708
Section
Accounting, statistics

Most read articles by the same author(s)