Kornatska R. Health services financing in Ukraine: current trends and directions of reforming

The dissertation is devoted to research and grounding theoretical foundations and the development of practical recommendations for improving health services financing in Ukraine. The theoretical approaches to the interpretation of the concepts of "medical care" and "medical service" in terms of theory of the world's financial science are explained. There has been developed the author's understanding of the concept of "medical service budget". The features of government target programs as a specific kind of government investment in medical sphere are identified. The author has made a quantitative assessment of the current state of health services financing of research institutions of National Academy of Medical Sciences of Ukraine and examined the dynamics and structure of financial sources in terms of scientific institutions and their activities. The tendencies of healthcare reforming in Ukraine are considered. The necessity of implementing changes just in this part of budget financing of health services is identified as one of the top measures. There has been a focus on improving elements of program based budgeting, introducing new methods of financing health care services, determining the criteria of medical services division to attract additional sources of funding. The author proposes to use an integrated indicator for performance assessment of medical institutions to evaluate the efficiency of budget funds and make management decisions.