The charter of the Federal Compulsory Medical Insurance Fund was approved by Decree of the Government of the Russian Federation on June 29, 1998 No. 857 "On Approval of the Charter of the Federal Compulsory Medical Insurance Fund." The management of the activities of the Federal Fund is carried out by the board and the executive directorate headed by the executive director (appointed by the Government in agreement with the board). Control over the activities of the Fund is carried out by the Audit Commission. Reports on income and expenses of the Federal Fund are submitted first to the Government of the Russian Federation, and then to the State Duma.
The activities of the Federal Compulsory Medical Insurance Fund are aimed at performing the following functions:
- financial support of the rights of citizens to medical care established by the Law of the Russian Federation at the expense of compulsory medical insurance;
- ensuring the implementation of the Law "On Medical Insurance of Citizens of the Russian Federation"; achievement of social justice and equality of all citizens in the system of compulsory health insurance;
- ensuring the financial sustainability of the health insurance system;
- accumulation of financial resources of the Federal Health Insurance Fund;
- financing of targeted programs.
The financial resources of the Federal Fund are formed from:
- parts of insurance premiums (deductions) of economic entities and other organizations for compulsory health insurance in the amounts established by federal law;
- appropriations from the federal budget for the implementation of federal target programs within the framework of compulsory medical insurance;
- voluntary contributions of legal entities and individuals;
- income from the use of temporarily free financial resources;
- receipts from other sources not prohibited by the legislation of the Russian Federation.
- Payment of salary; accruals on salaries and other payments to employees of medical organizations working in the CHI system
- For the purchase of medicines, consumables, food, personal equipment, medical instruments, reagents and chemicals, and other inventories.
- To pay for the cost of laboratory and instrumental studies conducted in other institutions (in the absence of a laboratory and diagnostic equipment in a medical organization), catering (in the absence of organized catering in a medical organization).
- To pay for communication services, transport services, utilities, works and property maintenance services
- For rent for used property, payment for software and other services, social security for employees of medical insurance established by the legislation of the Russian Federation
- other expenses
- Purchase of equipment worth up to 100 thousand rubles. for a unit
More on the topic 43. Characteristics of the health insurance fund:
- 2.2. Characteristics of state, municipal finance and insurance
With the adoption of the Law of the RSFSR dated June 28, 1991 "On the medical insurance of citizens in the Russian Federation", for the first time, medical insurance was introduced in the country, which is carried out in two forms - mandatory and voluntary.
Compulsory health insurance (CHI) is an integral part of compulsory social insurance. It is designed to provide all citizens of the country with equal opportunities to receive medical and drug assistance provided at the expense of compulsory medical insurance in the amount and on conditions corresponding to compulsory medical insurance programs.
Voluntary medical insurance is carried out on the basis of voluntary medical insurance programs and provides citizens with additional medical and other services in excess of those established by compulsory medical insurance programs.
Compulsory health insurance in the country is universal for the population of the country. It comes from two main financial sources. The first source is appropriations from the state budget. They are intended mainly for insurance of unemployed and other categories of citizens determined by law. The second most significant financial source of this type of insurance is the insurance payments of employers (of all forms of ownership) for their employees, as well as payments made by citizens who independently provide themselves with work.
Compulsory health insurance is carried out on the basis of contractual relations between the subjects of this type of insurance. As such subjects are: 1) insured citizens (working and non-working); 2) policyholders (employers, individual entrepreneurs and other categories of the self-employed population), executive bodies of constituent entities of the Russian Federation, local administrations of districts (cities), municipal bodies; 3) insurer (federal compulsory medical insurance fund). CHI participants are: territorial CHI funds (TFOMS); insurance medical organizations (SMOs); medical organizations (MO). An insurance medical organization is recognized as such if it: 1) has a special license that gives it the right to carry out activities in the field of CHI; 2) concluded relevant agreements in the field of CHI; 3) included in the CMO register. An insurance medical organization may exercise certain powers of the insurer, which are provided for by law.
Medical organizations (organizations of any organizational and legal form; individual entrepreneurs engaged in private medical practice) are admitted to the field of CHI if they comply with two main conditions: 1) the right to carry out medical activities; 2) inclusion in the register of MOs operating in this insurance.
The purpose of the compulsory medical insurance agreement is to organize and finance the provision of medical care to insured working citizens of a certain volume and quality, or other services under compulsory medical insurance programs.
Thus, the Federal Law "On Compulsory Medical Insurance" defines the legal, economic and organizational foundations of medical insurance for the population of the country. The purpose of the MHI is to guarantee citizens, in the event of an insured event, the receipt of medical care and to finance preventive measures.
In recent years, the PFR has also financed additional payments for mandatory health insurance for non-working pensioners receiving an old-age labor pension 1 . This partially pays for some of the costs of providing medical care to non-working pensioners.
To implement the state policy in the field of compulsory medical insurance, special bodies have been created - compulsory medical insurance funds. The financial resources of such funds are formed at the expense of insurance payments, which since January 1, 2001 were received from insurers as part of the UST. Calculation, payment (transfer) of insurance premiums and their rates from January 1, 2010 are regulated by the Federal Law of July 24, 2009 "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund".
- It became invalid on January 1, 2011 due to the adoption of the Federal Law of November 29, 2010 "On Compulsory Medical Insurance".
The purpose of health insurance is to guarantee citizens, in the event of an insured event, receiving medical care at the expense of accumulated funds and to finance preventive measures.
Medical insurance is carried out in two types: compulsory and voluntary.
Compulsory medical insurance is an integral part of the state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical and drug assistance provided at the expense of compulsory medical insurance in the amount and on conditions corresponding to compulsory medical insurance programs. (question 30)
Voluntary medical insurance is carried out on the basis of voluntary medical insurance programs and provides citizens with additional medical and other services in excess of those established by compulsory medical insurance programs. Voluntary health insurance can be collective and individual. (Question 31)
The subjects of health insurance are: a citizen, an insurer, an insurance medical organization, a medical institution.
The insurers for compulsory health insurance are: for the non-working population - the governments of the republics within the Russian Federation, government bodies of the autonomous region, autonomous districts, territories, regions, cities of Moscow and St. Petersburg, local administration; for the working population - enterprises, institutions, organizations, self-employed persons and freelancers.
The insurers in case of voluntary medical insurance are individual citizens with legal capacity and/or enterprises representing the interests of citizens.
Insurance medical organizations are legal entities that provide medical insurance and have a state permit (license) for the right to engage in medical insurance.
Medical institutions in the health insurance system are licensed medical and preventive institutions, research and medical institutes, other institutions providing medical care, as well as persons engaged in medical activities, both individually and collectively.
The object of voluntary medical insurance is the insured risk associated with the costs of providing medical care in the event of an insured event.
Medical insurance is carried out in the form of an agreement concluded between the subjects of medical insurance. Subjects of health insurance fulfill obligations under the concluded contract in accordance with the legislation of the Russian Federation.
Each citizen in respect of whom a medical insurance contract has been concluded or who has concluded such an agreement independently receives an insurance medical policy. The health insurance policy is in the hands of the insured.
Insurance medical organizations are legal entities that are independent economic entities, with any form of ownership provided for by the legislation of the Russian Federation, possessing the statutory fund necessary for the implementation of medical insurance and organizing their activities in accordance with the legislation in force on the territory of the Russian Federation.
Medical insurance activities in Russia are subject to licensing. The state license for the right to engage in medical insurance is issued by the bodies supervising insurance activities in accordance with the legislation in force on the territory of the Russian Federation.
Insurance premiums are set as payment rates for compulsory health insurance in amounts that ensure the implementation of health insurance programs and the activities of an insurance medical organization, and are established by the legislation of the Russian Federation and the constituent entities of the Federation.
Voluntary medical insurance is carried out at the expense of profits (revenues) of enterprises and personal funds of citizens by concluding an agreement. The amounts of insurance premiums for voluntary medical insurance are established by agreement of the parties.
Public organizations of the disabled, enterprises, associations and institutions owned by these organizations, established for the implementation of their statutory goals, are exempted from paying contributions for compulsory health insurance.
Medicine is a field of science and medical practice aimed at maintaining and strengthening people's health, preventing and treating diseases. The concept of medicine is connected with the concept of health care.
Health care is a system of state and public measures for the protection of health, the prevention and treatment of diseases and the prolongation of human life.
Medical science developed rapidly in the country. In order to train specialists in medicine, higher medical educational institutions were established in the capital and in a number of Russian cities.
The political and economic destructive reforms in Russia also affected healthcare, its material and technical base. Free medical care has been reduced, and paid medical care has begun to increase.
The average life expectancy of women in 2013-2014 in Russia was 75 years
The morbidity of the population has increased, diseases previously unknown to the population of Russia (AIDS, neoplasms, blood diseases, radiation exposure) have appeared. Decreased birth rate, increased mortality from cardiovascular diseases.
Health insurance is one of the forms of social protection of the population in case of loss of health from any cause.
Health insurance aims to guarantee citizens, in the event of an insured event (i.e. illness), receiving medical care at the expense of accumulated public funds and financing preventive measures.
Compulsory health insurance is universal for the population of the Russian Federation.
The object of medical insurance is the insured risk associated with the costs of providing medical care in the event of an insured event.
A special Health Insurance Fund serves as a condition for the implementation of medical care for the population provided for by health insurance.
Federal Compulsory Medical Insurance Fund;
territorial funds of obligatory medical insurance.
The Federal Compulsory Medical Insurance Fund is a legal entity. He is accountable to the Government of the Russian Federation. The funds of the Fund are state-owned. The Fund operates on the basis of the Charter.
The activities of the Federal Fund are managed by the Management Board and the Executive Directorate headed by the Executive Director (appointed by the Government in agreement with the Management Board).
Control over the activities of the Fund is carried out by the Audit Commission.
Reports on income and expenses of the Federal Fund are submitted first to the Government of the Russian Federation, and then to the State Duma.
The activities of the Federal Compulsory Medical Insurance Fund are aimed at performing the following functions:
- 1) financial support of the rights of citizens to medical care established by the Law of the Russian Federation at the expense of compulsory medical insurance;
- 2) ensuring the implementation of the Law "On Medical Insurance of Citizens of the Russian Federation"; achievement of social justice and equality of all citizens in the system of compulsory health insurance;
- 3) ensuring the financial sustainability of the health insurance system;
- 4) accumulation of financial resources of the Federal Fund and health insurance;
- 5) financing of targeted programs.
The main function of the Federal Fund is to equalize the conditions for the activities of territorial funds for financing compulsory medical insurance programs.
The financial resources of the Federal Fund are formed from:
- 1) parts of insurance premiums (deductions) of business entities and other organizations for compulsory health insurance in the amounts established by federal law;
- 2) appropriations from the federal budget for the implementation of federal target programs within the framework of compulsory medical insurance;
- 3) voluntary contributions of legal entities and individuals;
- 4) income from the use of temporarily free financial resources;
- 5) receipts from other sources not prohibited by the legislation of the Russian Federation.
The territorial fund is created to finance the territorial programs of compulsory medical insurance.
The Fund's activities are managed by the Board and its Executive Director. Control is carried out by the audit committee. The composition of the board is approved by the legislative (representative) authority of the constituent entity of the Russian Federation.
The Territorial Compulsory Medical Insurance Fund performs the following functions:
accumulates financial resources of the territorial fund for compulsory health insurance;
finances the territorial program of compulsory medical insurance;
carries out financial and credit activities to ensure the system of compulsory medical insurance;
equalizes the financial resources of cities and regions allocated for the implementation of compulsory medical insurance;
together with the tax authorities, monitors the timely and complete receipt of insurance contributions to the territorial fund;
interacts with the Federal Fund and other territorial funds.
To perform its functions, the territorial fund may create its branches in cities and districts.
The financial resources of the territorial compulsory medical insurance funds are formed from:
parts of the unified social tax at the rates established by the legislation of the Russian Federation;
insurance premiums of enterprises and organizations;
budget appropriations;
loans from banks and other creditors;
insurance premiums for compulsory health insurance of the non-working population, paid by the executive authorities of the constituent entities of the Russian Federation, local self-government, taking into account compulsory health insurance programs within the funds provided for in the budgets for health care;
other receipts (fines, penalties, from deposits on a deposit).
The amount of insurance premiums is determined by federal law on the proposal of the Government of the Russian Federation.
Insurance premiums for compulsory health insurance of the non-working population are paid to the Fund by the government of the constituent entities of the Russian Federation and the local administration at the expense of funds provided for in the budgets.
Non-governmental organizations of the disabled and enterprises owned by these organizations, created for the implementation of their statutory goals, are exempted from paying for compulsory health insurance.
Insurance contributions to the Compulsory Medical Insurance Fund are transferred to the collection accounts of the Federal and territorial funds opened in cash settlement centers (RCC) or banking institutions serving the tax inspectorate of a given territory.
The funds of the Federal and territorial compulsory medical insurance funds are spent in accordance with their budgets, approved respectively by the federal law and the law of the constituent entities of the Federation.
Control over the timely and complete receipt of insurance premiums to the funds is entrusted to the State Tax Service of the Russian Federation.
In the structure of revenues, the predominant share is insurance premiums (more than 9/10).
The expenditure part of the federal budget includes: expenses for equalizing the financial conditions for the activities of territorial funds, for the implementation of targeted programs for the provision of medical care under compulsory medical insurance.
The Law "On Compulsory Medical Insurance" provides for the formation of medical insurance companies, the founders of which are the local administration. Such companies can operate only if they have licenses for compulsory health insurance. Their task is to select capable medical institutions, to be an intermediary between the territorial fund and the medical institution.
The funds of the territorial fund are directed to insurance companies, the founders of which are the local administration.
The company issues an insurance policy to all citizens of Russia at the place of residence or at the place of work. This policy means that the person receives a “guaranteed amount of medical services” free of charge. This volume will include, at a minimum, emergency care, treatment of acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, and the disabled.
However, the introduction of a new system of medical care in a number of regions is not approved by the population. According to the Ministry of Health of the Russian Federation, medical insurance companies are not needed in the system of compulsory medical insurance, their role can be performed by the funds themselves, without intermediaries.
Voluntary medical insurance is carried out at the expense of profits (revenues) of enterprises and personal funds of citizens through the conclusion of contracts. It allows citizens to receive additional medical services in excess of the established mandatory medical care, it can be collective and individual. The amount of insurance premiums is established by agreement of the parties.
Introduction
1. Compulsory medical insurance funds as a link in the budget system
2.Characteristics of the income base of the Compulsory Medical Insurance Funds
3.Characteristics of the expenses of the Compulsory Medical Insurance Funds
Conclusion
List of used literature
Introduction
The current stage in the development of social relations in Russia, which in the future presents a wider choice of ways to meet the needs of the population, poses many complex problems. One of them is related to healthcare. The general assessment of the state of public health of the population of Russia is very unfavorable and indicates a serious ill-being, which can lead to a deterioration in the quality of life of the population and limit its creative participation in improving the socio-economic situation in the country.
In conditions when, as a result of deepening market reforms, the social and property stratification of society is clearly visible, it was necessary to develop a clear concept of social and medical protection.
Health insurance is a form of social protection of the population's interests in health protection and an integral part of the social insurance system. The creation of off-budget funds was the first organizational step in an attempt to reform the social insurance system in Russia.
As a result of the reform of the social insurance system, the following main goals were identified:
Formation of various types of social insurance and its extensive infrastructure;
Construction of insurance systems taking into account professional and regional characteristics;
Mandatory participation of employees in contributions for most types of social insurance;
The implementation of social insurance by structures that are not directly under the jurisdiction of the state;
Development of mechanisms of self-management and self-regulation in insurance structures.
All of the above can be attributed to the health insurance system. Of course, it is very difficult to achieve these goals right away. However, despite all the problems associated with the introduction of compulsory medical insurance in Russia, organizationally this system has already been introduced.
The aim of the work is to consider the features of compulsory health insurance. To do this, consider the system of compulsory health insurance. Mandatory medical insurance funds in the Russian Federation, their tasks and functions. And the main participants in the compulsory health insurance system and their functions.
1. Compulsory medical insurance funds as a link in the budget system
medical insurance fund
Currently, in the Russian model, health care financing combines budget financing and insurance functioning of the following health insurance funds: voluntary And compulsory .
Mandatory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical and drug assistance provided at the expense of compulsory medical insurance and on conditions corresponding to compulsory medical insurance programs.
Voluntary medical insurance is an addition to the mandatory one, is carried out on the basis of voluntary medical insurance programs and provides citizens with additional medical and other services in excess of those established by the compulsory medical insurance programs. It can be collective and individual.
The purpose of health insurance is to guarantee citizens, in the event of an insured event, receiving medical care at the expense of accumulated funds and to finance preventive measures.
CHI is based on the following organizational rules and economic principles:
· Universality. All citizens of the Russian Federation, regardless of gender, age, state of health, place of residence, level of personal income, have the right to receive medical services included in the territorial CHI programs.
· Statehood. Compulsory medical insurance funds are state-owned by the Russian Federation, they are managed by the Federal and territorial compulsory medical insurance funds, specialized medical organizations. The state acts as a direct insurer for the non-working population.
· non-commercial nature. All profits from CHI operations are directed to replenish the financial reserves of the CHI system.
The subjects of CHI are:
1. Policyholders- legal entities that have concluded insurance contracts and paid insurance premiums:
when insuring the non-working population - the state represented by local executive authorities,
· when insuring the working population - legal entities, regardless of ownership and legal form.
2.Insured persons- individuals in whose favor the insurance contract is concluded, that is, all citizens of Russia, as well as foreign citizens permanently residing in Russia.
3.Insurers- insurance medical organizations that have a state license for the right to conduct compulsory medical insurance, as well as medical institutions that have a license for the right to provide medical care and services.
To implement the state policy in the field of compulsory medical insurance, Federal And territorial CHI funds as independent non-profit financial and credit institutions.
Mandatory health insurance funds are intended to accumulate financial resources for compulsory health insurance, ensure the financial stability of the state system of compulsory health insurance and equalize financial resources for its implementation.
The Fund's financial resources are in the state ownership of the Russian Federation, are not included in the budgets, other funds and are not subject to withdrawal.
Of the main tasks Federal Fund can be identified:
1) financial support of the rights of citizens to medical care established by the legislation of the Russian Federation at the expense of compulsory medical insurance for the purposes provided for by the Law of the Russian Federation "On medical insurance of citizens in the Russian Federation";
2) ensuring the financial stability of the compulsory medical insurance system and creating conditions for leveling the volume and quality of medical care provided to citizens throughout the Russian Federation under the basic program of compulsory medical insurance;
3) accumulation of financial resources of the Federal Fund to ensure the financial stability of the CHI system.
In order to fulfill its main tasks, the Federal Fund performs the following functions in the company:
Equalizes the financial conditions for the activities of territorial compulsory health insurance funds within the framework of the basic program of compulsory health insurance;
Develops and, in accordance with the established procedure, submits proposals on the amount of contributions for compulsory health insurance;
Carries out, in accordance with the established procedure, the accumulation of financial resources of the Federal Fund;
Allocates, in accordance with the established procedure, funds to the territorial funds of compulsory medical insurance, including on a non-refundable and repayable basis, for the implementation of territorial programs of compulsory medical insurance;
Carries out, together with the territorial funds of compulsory medical insurance and the bodies of the State Tax Service of the Russian Federation, control over the timely and complete transfer of insurance premiums (deductions) to the compulsory medical insurance funds;
Carries out, together with the territorial funds of compulsory medical insurance, control over the rational use of financial resources in the system of compulsory medical insurance, including by conducting appropriate audits and targeted inspections;
Carries out, within its competence, organizational and methodological activities to ensure the functioning of the system of compulsory medical insurance;
Makes proposals in accordance with the established procedure for improving legislative and other regulatory legal acts on issues of compulsory medical insurance;
Participates in the development of the basic CHI program for citizens;
Collects and analyzes information, including on the financial resources of the compulsory medical insurance system, and submits relevant materials to the Government of the Russian Federation;
Organizes, in accordance with the procedure established by the Government of the Russian Federation, the training of specialists for the system of compulsory medical insurance;
Studies and generalizes the practice of applying normative legal acts on issues of compulsory medical insurance;
Provides, in accordance with the procedure established by the Government of the Russian Federation, the organization of research work in the field of compulsory medical insurance;
Participates, in accordance with the procedure established by the Government of the Russian Federation, in international cooperation on issues of compulsory medical insurance;
Every year, in accordance with the established procedure, submits to the Government of the Russian Federation draft federal laws on the approval of the budget of the Federal Fund for the corresponding year and on its implementation.
The financial resources of the Federal Fund are federal property, they are not included in the composition of budgets, other funds and are not subject to withdrawal.
The financial resources of the Federal Fund are formed from:
Parts of insurance premiums (deductions) of business entities and other organizations for compulsory health insurance in the amounts established by federal law;
Allocations from the federal budget for the implementation of federal target programs within the framework of compulsory medical insurance;
Voluntary contributions of legal entities and individuals;
Income from the use of temporarily free financial resources;
Normalized insurance reserve of the Federal Fund;
Receipts from other sources not prohibited by the law of the Russian Federation.
Insurance contributions (deductions) to the Federal Fund are transferred by business entities and other organizations in accordance with the established procedure.
Territorial Compulsory medical insurance funds (TFOMS) are not included in the system of legislative and executive state bodies of the constituent entities of the Federation. In accordance with the "Regulations on the Territorial Compulsory Medical Insurance Fund", TFOMS is an independent state financial and credit institution. The Regulation on TFOMS does not establish any organizational subordination for the Territorial Funds. They act independently in accordance with the Regulations and the requirements of the current legislation.
In accordance with Art. 12 of the Law of the Russian Federation "On medical insurance of citizens in the Russian Federation" territorial funds are created by a joint decision of the legislative and executive authorities of the constituent entities of the Russian Federation.
Despite the fact that the executive authorities of the constituent entities of the Russian Federation have the right to appoint executive directors of territorial funds and hear reports from Territorial funds on its activities, they do not have the right to interfere in the financial and economic activities of the Fund (the financial resources of the TFOMS are not included in the budgets, other funds and withdrawal are not subject), to withdraw and manage the financial resources of the TFOMS.
He also takes part in the work of the TFOMS health committees of the constituent entities of the Federation.
Their main functions in the MHI system:
Control over the quality of medical care provided to the population, as well as medical products;
Development of the Territorial CHI program;
Participation in the approval of tariffs for medical services in the system of compulsory medical insurance.
In general, both federal and territorial compulsory health insurance funds are legal entities and carry out their activities in accordance with the legislation of the Russian Federation.
The Federal and Territorial Compulsory Medical Insurance Funds is an independent state non-profit financial and credit institution that implements the state policy in the field of compulsory medical insurance of citizens as an integral part of state social insurance.
2. Characteristics of the income base of the Mandatory Medical Insurance Funds
The revenue base of the Compulsory Medical Insurance Funds is formed from:
1) parts of insurance premiums (deductions) of economic entities and other organizations for compulsory health insurance in the amounts established by federal law;
2) appropriations from the federal budget for the implementation of federal target programs within the framework of compulsory medical insurance;
3) voluntary contributions of legal entities and individuals;
4) income from the use of temporarily free financial resources;
5) the normalized insurance reserve of the Federal Fund;
6) receipts from other sources not prohibited by the legislation of the Russian Federation.
Consider and analyze the dynamics of income over the past five years.
Table 1
Dynamics of income over the past five years.
Analyzing the table and considering the graph, we come to the conclusion that the revenues of the MHIF planned by the state from 2005 to 2007. purposefully grew, so in 2007. they were planned for 68,244,822.2 rubles more than in 2005, which is 78.9%. However, since 2008 and to the present, the planned revenues have fallen and amount to no more than 119 billion rubles a year. Actual incomes are steadily rising, although there is a downward trend. Despite this, in accordance with the federal law of November 28, 2009 No. 294-FZ "On the budget of the Federal Compulsory Medical Insurance Fund for 2010 and for the planning period of 2011 and 2012", the main characteristics of the budget of the Federal Compulsory Medical Insurance Fund for 2010:
predictable total income the Fund's budget in the amount of 105,851,220.0 thousand rubles, including through interbudgetary transfers received from the federal budget in the amount of 4,734,000.0 thousand rubles;
predictable total income Fund's budget for 2011 in the amount of 268,599,900.0 thousand rubles, including from interbudgetary transfers received from the federal budget in the amount of 18,290,700.0 thousand rubles, and for 2012 in the amount of 298,053,000.0 thousand rubles, including through interbudgetary transfers received from the federal budget in the amount of 20,500,000.0 thousand rubles.
3. Characteristics of the expenses of the Compulsory Medical Insurance Funds
The expenses of the Compulsory Medical Insurance Funds are formed at the expense of:
1) financing of CHI programs;
2) financing of other measures provided for by regulatory legal acts of the Russian Federation on compulsory medical insurance.
Consider and analyze the dynamics of spending over the past five years.
table 2
Spending trends over the past five years.
Analyzing the table and considering the graph, we come to the conclusion that the planned state expenses of the MHIF from 2005 to 2008. failed. However, actual expenses in 2005 and 2007 did not exceed what was planned. Actual incomes are steadily rising, although there is a downward trend. Despite this, in accordance with the federal law of November 28, 2009 No. 294-FZ "On the budget of the Federal Compulsory Medical Insurance Fund for 2010 and for the planning period of 2011 and 2012", the main characteristics of the budget of the Federal Compulsory Medical Insurance Fund for 2010:
- total expenditure the budget of the Fund in the amount of 110,851,220.0 thousand rubles, including interbudgetary transfers provided to the budget of the Social Insurance Fund of the Russian Federation in the amount of 17,500,000.0 thousand rubles;
and the budget of the Fund for the planning period of 2011 and 2012:
- total expenditure Fund's budget for 2011 in the amount of 268,599,900.0 thousand rubles, including interbudgetary transfers provided to the budget of the Social Insurance Fund of the Russian Federation in the amount of 18,000,000.0 thousand rubles, and for 2012 year in the amount of 298,053,000.0 thousand rubles, including interbudgetary transfers provided to the budget of the Social Insurance Fund of the Russian Federation in the amount of 19,000,000.0 thousand rubles.
Tests
| question number | Answer No. |
| 1 | 4 |
| 2 | 5 |
| 3 | 3 |
| 4 | 2 |
| 5 | 4 |
| 6 | 2; 4; 5 |
| 7 | 5 |
| 8 | 4 |
| 9 | 2 |
| 10 | 1; 3; 5 |
Conclusion
Thus, the study of the topic allows us to draw the following brief conclusions:
1) Ensuring free medical care and equal opportunities to maintain the level of health through the introduction of a health insurance system is an essential part of the state social policy.
2) Health insurance is a system of public health mechanisms, the economic basis of which is financing from special insurance funds. The purpose of CHI is to provide a citizen, in the event of a situation requiring medical care, to receive it at the expense of financial resources accumulated in the system of compulsory medical insurance.
3) The funds included in the CHI system are managed by the Federal CHI Fund and territorial CHI funds.
4) Compulsory medical insurance provides for insurance of two categories of the population: working citizens - at the place of work, regardless of the place of registration; non-working citizens of the Russian Federation - at the place of permanent residence on the territory of the Russian Federation.
In general, the transition to new economic relations in health care thanks to health insurance created the basis for the introduction of insurance principles for paying for medical care and a system for protecting the rights of citizens in providing quality medical care.
List of used literature
1. The budget system of Russia: Textbook / ed. G.B.Polyak. - M.: UNITY - DANA -, 2007.
2. Budget Code of the Russian Federation.
3. Civil Code of the Russian Federation.
4. The Constitution of the Russian Federation.
5. Tax Code
6. Taxes and taxation: Textbook / ed. G.B. Polyaka - M.: UNITI, 2002.
7. Social security law in Russia: Textbook. / Ed. K. N. Gusova. - 3rd ed., revised. and additional - M.: TK Velby, Prospekt Publishing House, 2008
8. Federal Laws on the Federal Budget for 2002-2007
9. Finance, money circulation and credit / ed. prof. G.B.Polyak. - M.: UNITI. 2001.
10. Finance / ed. Polyaka G.B. - M., UNITY-DANA - 2007
11. www.budgetrf.ru - The budget system of the Russian Federation
12. www.minfin.ru - Ministry of Finance of the Russian Federation
13. www.government.gov.ru - Federal executive authorities of the Russian Federation
14. www.gks.ru Federal State Statistics Service of the Russian Federation
15. www.cbr.ru - website of the Central Bank of the Russian Federation
