Nazarenko I. Financial resources in medical establishments

3. Object of study – financial resources of state medical establishments. Purpose of the research – systematization of theoretical principles, summarizing the current practices of financial resources of state medical establishments to make recommendations for its improvement. Methods – grouping, conceptual analysis, indexation method, normative forecast method, multivariate analysis. Results – the theoretical position, analysis of dynamics and the structure of source formation of financial resources of state and municipal medical establishments is carried out in the circumstances of social-economic transformations, the dynamics of expenditures in the mentioned establishments are analyzed. Novelty – theoretical-methodological principles of economic categories “financial resources of medical establishments” are revealed in the correlation with another economic categories; amended classification of financial resources of state medical establishments; got further complex of practical recommendations concerning the main trends of perfection the formation of financial resources of medical establishments with taking into consideration the modern world trends, and also the financing scheme of the mentioned establishments in the conditions of obligatory state medical insurance. Introduced in the activities of the Ministry of Finance of Ukraine, Department of Health Ternopil Regional State Administration, State financial inspection of Ivano-Frankovsk and Nikolayev Region, the learning process of the Ternopil National Economic University. Scope of application – the activity of state medical establishments, territorial bodies of the Ministry of Finance of Ukraine.