Performance evaluation of public funds management as exemplified by healthcare facilities of Nizhny Novgorod region
For the time being Russia faces an issue of the quality improvement of the budget management. Especially acute is an issue of performance evaluation of budget management in the healthcare sector. Funding for this sector is a priority for public authorities along with education and culture. From all treasuries at all levels allocated a significant portion of the budget funds for healthcare. And the main problem today is the lack of theoretically based methods and techniques to calculate the volumes of financing of healthcare facilities, as well as methods to evaluate their performance. Based on a comprehensive assessment of standardized production-effective and estimate-budget indicators of healthcare facilities performance we can develop an evidence-based methodology of performance evaluation of public funds management of healthcare facilities. It will form the methodology of proportional financing of incentive budgetary provisions from the budgets at all levels. And this, in turn, will create conditions to motivate healthcare facilities to higher operating results and effective budget management. The subject of the study is a performance evaluation of public funds management and justification of measures to their improvement. The aim of the study is to evaluate the performance of public funds management of healthcare facilities on the basis of the formation of an integrated assessment of standardized production-effective and estimate-budget indicators of healthcare facilities performance. The authors use the methods of economic, system analysis, mathematical statistics. Practical recommendations suggested by the authors to evaluate the effectiveness of budget management in healthcare facilities found application in the operation of the Ministry of Finance of Nizhny Novgorod region, its regional offices, in the development of regional programs to modernize the budget system.