Bulletin of Semashko National Research Institute of Public Health

2415-84102415-8429

FSSBI «N.A. Semashko National Research Institute of Public Health»

2906

10.69541/NRIPH.2025.02.015

Научная статья

Regulatory and Legal Framework for Financing Medical Care and Financial Reporting of Medical Organizations

Maria

A. Sdvizhkova

sdvizhkova@rosmedex.ruVitalii

V. Omelyanovskiy

vvo@rosmedex.ruSvetlana

A. Kovaleva

kovalevasa@rosmedex.ruMaria

M. Sonieva

sonieva@rosmedex.ruEkaterina

A. Kapustina

kapustina@rosmedex.ruDenis

V. Fedyaev

fedyaev@nifi.ru

Federal State Budgetary Institution «Center for Healthcare Quality Assessment and Control» of the Ministry of Health of the Russian Federation, Moscow, Russian FederationFederal State Budgetary Institution «Financial Research Institute of the Ministry of Finance of the Russian Federation», Moscow, Russian FederationFederal State Budgetary Educational Institution of Continuous Professional Education «Russian Medical Academy of Continuous Professional Education» of the Ministry of Health of the Russian Federation, Moscow, Russian Federation

20072025

28590

01082025

2025

The issues of planning and financing medical care are inextricably linked to its accessibility and quality at all levels of the healthcare system. The availability of reliable and sufficient information on resource provision and its utilization directly affects the quality of managerial decisions, including those concerning the efficiency of medical organizations. Objective: To conduct an analytical review of the legal and regulatory framework regarding the planning and financing of medical care, as well as the formation of statistical and financial reporting by public medical organizations. Materials and Methods: Content analysis of regulatory legal acts and other documents concerning the regulation of planning and financing medical care at the federal level and the level of the constituent entities of the Russian Federation, as well as federal requirements for maintaining statistical and financial reporting at the level of medical organizations. Results: The conducted content analysis revealed that the planning and financing of medical care, as well as the principles and requirements for reporting in public medical organizations, are governed by a large number of regulatory documents of various statuses and levels. This complicates the process of monitoring and assessing the effectiveness of financial activities of medical organizations and hinders the search for ways to enhance their financial sustainability, including at the federal level where the basic planning and allocation of healthcare system resources take place. Conclusion: There is a need to develop new approaches for creating clear and comprehensible evaluation indicators and a methodology for federal level monitoring of the financial condition and performance efficiency of public medical organizations.

medical care planning, medical care financing, statistical reporting of medical organizations, financial reporting of medical organizations

планирование оказания медицинской помощи, финансирование медицинской помощи, статистическая отчетность медицинских организаций, финансовая отчетность медицинских организаций

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