Objective: The study was conducted to understand the financial autonomy situation at the Lao Cai General Hospital for the period 2015-2019. Methods: Cross-sectional descriptive study design using retrospective quantitative research methodology of secondary data from financial statements of Lao Cai General Hospital in the 5 years 2015-2019. Results: The hospital's total revenue tended to increase (in 2019, it increased by 97,445 million VND compared to 2015), of which, non-business revenues accounted for more than 80% of the total revenue each year. Revenue from hospital fees and health insurance accounts for a high proportion in the total non-business revenues of the hospital, accounting for about 66-79%. Total hospital spending tends to decrease from 2015 to 2018 (down 3%) and increase in 2019. Professional spending is at the top of the recurrent expenditure structure, accounting for about 38-40%. The personal payment group accounts for 25-29% of the total recurrent expenditure in the hospital and tends to increase each year. The hospital's revenue and expenditure difference tends to increase with the total difference of VND 15,322 million, VND 18,875 million, VND 10,578 million, VND 16,950 million and VND 16,950 million respectively for the years 2015-2019. In general, the total revenue and expenditure realized were in excess of the estimate. Conclusion: In the period 2015 - 2019, total hospital revenues tend to increase, total hospital expenditures tend to decrease, leading to an increasing trend in hospital revenues and expenditures over the years. The appropriation of funds is in accordance with the current regulations, so the salary reform fund accounts for a large proportion and tends to increase sharply, making the bonus fund, the welfare fund, the salary fund increase and decrease. gradually. Keywords: Financial revenue and expenditure activities, Lao Cai Province General Hospital
Billing of nursing procedures at an intensive care unit
