Abstract

In the renovation of the public non-business sector, the financial renovation is a particularly important content, which is a key condition for autonomous non-business units to improve the quality of public services as well as the efficiency of state budget spending. Renovating the financial mechanism of public non-business units has been identified as one of the breakthroughs of the Vietnam Finance Strategy until 2020 [Prime Minister, (2012)]. Implementing the financial autonomy mechanism has created the initiative for non-business units to manage financial expenditures effectively and mobilize the contribution of society for the development of non-business activities. In this process, public healthcare has been and will be an area focused in Vietnam and most provinces of Vietnam, including Ho Chi Minh City. Base on the theoretical framework for the autonomy mechanism, this article focuses on analyzing the actual situation of implementing the financial autonomy mechanism of the public health service units in Ho Chi Minh City, Vietnam for the period 2012-2018. Since then, it indicates the achieved results, limitations, causes, and some recommendations to promote the implementation of the financial autonomy mechanism of public health service units in the context of world economic integration.

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