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<article xmlns="https://jats.nlm.nih.gov/publishing/1.1/" xmlns:xlink="http://www.w3.org/1999/xlink" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" dtd-version="1.1" specific-use="eps-0.1"><front><journal-meta><journal-id journal-id-type="publisher">SciNotesIBI</journal-id><journal-id journal-id-type="ojs">SciNotesIBI</journal-id><journal-title-group><journal-title xml:lang="ru">Ученые записки Международного банковского института</journal-title><trans-title-group xml:lang="en"><trans-title>Proceedings of the International Banking Institute</trans-title></trans-title-group><abbrev-journal-title xml:lang="en">Proceedings of the International Banking Institute</abbrev-journal-title><abbrev-journal-title xml:lang="ru">Ученые записки Международного банковского института</abbrev-journal-title></journal-title-group><contrib-group/><publisher><publisher-name>Международный банковский институт</publisher-name><publisher-loc><country>RU</country><uri>https://www.ibispb.ru/</uri></publisher-loc></publisher><issn pub-type="ppub">2413-3345</issn><self-uri xlink:href="https://journal.ibispb.ru/index.php/SciNotesIBI"/></journal-meta><article-meta><article-id pub-id-type="publisher-id">439</article-id><article-id pub-id-type="EDN">IKLNVN</article-id><article-categories><subj-group subj-group-type="heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title xml:lang="ru">Методические аспекты оценки эффективности финансирования здравоохранения</article-title><trans-title-group xml:lang="en"><trans-title>Methodological aspects of estimation of efficiency of healthcare financing</trans-title></trans-title-group></title-group><contrib-group content-type="author"><contrib><name-alternatives><string-name specific-use="display">КОЗЛОВА С.А.</string-name><name name-style="western" specific-use="primary"><surname>КОЗЛОВА</surname><given-names>Светлана Александровна</given-names></name></name-alternatives><xref ref-type="aff" rid="aff-1"/><bio xml:lang="en"><p><strong>post-graduate student</strong></p>
<p>Department of Economics and Finance of enterprises and industries</p>
<p>ANO HE «International Banking Institute named after Anatoliy Sobchak», </p>
<p>St. Petersburg, Russia</p>
<p>Correspondence address: S.A. Kozlova, 660125, Krasnoyarsk,</p>
<p>9 May st., 20А, apt. 128</p>
<p>Т.: +79632632021</p></bio><bio xml:lang="ru"><p><strong>соискатель</strong></p>
<p> </p>
<p>Кафедра экономики и финансов предприятий и отраслей</p>
<p>АНО ВО «Международный банковский институт имени Анатолия Собчака»,</p>
<p>Санкт-Петербург, Россия</p>
<p>Адрес для корреспонденции: С.А. Козлова, 660125, г. Красноярск,</p>
<p>ул. 9 Мая, д.20А, кв.128</p>
<p>Т.: +79632632021</p></bio></contrib></contrib-group><aff id="aff-1"><institution content-type="orgname">АНО ВО «Международный банковский институт имени Анатолия Собчака»</institution></aff><pub-date date-type="collection"><year>2020</year></pub-date><pub-date date-type="pub" publication-format="epub"><day>15</day><month>09</month><year>2020</year></pub-date><issue seq="1">3 (33)</issue><issue-id>23</issue-id><fpage>31</fpage><lpage>46</lpage><pub-history><event event-type="received"><event-desc>Received: <date date-type="received" iso-8601-date="2026-04-16T09:28:37+00:00"><day>16</day><month>4</month><year>2026</year></date></event-desc></event></pub-history><permissions><copyright-statement>Copyright (c) 2020 Ученые записки Международного банковского института</copyright-statement><copyright-year>2020</copyright-year><copyright-holder>Ученые записки Международного банковского института</copyright-holder><license xlink:href="https://creativecommons.org/licenses/by-nc/4.0/"><license-p>&lt;a rel="license" href="https://creativecommons.org/licenses/by-nc/4.0/"&gt;&lt;img alt="Лицензия Creative Commons" src="//i.creativecommons.org/l/by-nc/4.0/88x31.png" /&gt;&lt;/a&gt;&lt;p&gt;Это произведение доступно по &lt;a rel="license" href="https://creativecommons.org/licenses/by-nc/4.0/"&gt;лицензии Creative Commons «Attribution-NonCommercial» («Атрибуция — Некоммерческое использование») 4.0 Всемирная&lt;/a&gt;.&lt;/p&gt;</license-p></license></permissions><self-uri xlink:href="https://journal.ibispb.ru/index.php/SciNotesIBI/article/download/439/439/1552" content-type="application/pdf"/><self-uri xlink:href="https://journal.ibispb.ru/index.php/SciNotesIBI/article/view/439"/><abstract><p>В настоящей работе исследуется проблематика оценки эффективности финансирования здравоохранения. Представлены подходы и методики оценки эффективности финансирования здравоохранения, предлагаемые зарубежными (Д. Гай) и отечественными (Е.А. Тарасенко, М.Д. Дуганов) учеными, а также организациями, определяющими политику управления здравоохранением (ВОЗ) и рейтинговыми агентствами (Bloomberg). Рассмотрение методик содержит отдельные элементы анализа их достоинств и недостатков, а также ограничений в применении. По результатам обзора сформулированы проблемы, которые сопутствуют проведению оценки эффективности финансирования в сфере здравоохранения (использование классических показателей состояния здоровья населения и исходов заболеваний без учета результатов оказания медицинской помощи; сложность оценки финансирования, так как не прослеживается взаимосвязь между источником финансирования и охватом оказанием медицинской помощи).</p></abstract><trans-abstract xml:lang="en"><p>This paper examines the problem of assessing the effectiveness of health financing. Approaches and methods for assessing the effectiveness of health care financing proposed by foreign (D. Guy) and Russian (E.A. Tarasenko, M.D. Duganov) scientists, as well as organizations that determine the principles of health care management (WHO) and rating agencies (Bloomberg) are presented. Consideration of the methodology contains certain elements of the analysis of their advantages and disadvantages, as well as limitations in application. Based on the results of the review, problems have been formulated that accompany the assessment of the effectiveness of financing in the health sector (the use of classical indicators of the health status of the population and the outcomes of diseases without taking into account the results of medical care); social protection and protection from financial risks.</p></trans-abstract><trans-abstract xml:lang="en&lt;p class=&quot;MsoNormal&quot; style=&quot;text-align: justify; text-indent: 35.45pt; line-height: 120%;&quot;&gt;&lt;span lang=&quot;EN-US&quot; style=&quot;font-size: 12.0pt; line-height: 120%; mso-ansi-language: EN-US;&quot;&gt;This paper examines the problem of assessing the effectiveness of health financing. Approaches and methods for assessing the effectiveness of health care financing proposed by foreign (D. Guy) and Russian (E.A. Tarasenko, M.D. Duganov) scientists, as well as organizations that determine the principles of health care management (WHO) and rating agencies (Bloomberg) are presented. Consideration of the methodology contains certain elements of the analysis of their advantages and disadvantages, as well as limitations in application. Based on the results of the review, problems have been formulated that accompany the assessment of the effectiveness of financing in the health sector (the use of classical indicators of the health status of the population and the outcomes of diseases without taking into account the results of medical care); social protection and protection from financial risks.&lt;/span&gt;&lt;/p&gt;"/><kwd-group xml:lang="ru"><title>Ключевые слова</title><kwd>Здравоохранение</kwd><kwd>эффективность</kwd><kwd>финансирование</kwd><kwd>показатели здоровья</kwd><kwd>медицинское страхование</kwd></kwd-group><kwd-group xml:lang="en"><title>Keywords</title><kwd>Healthcare</kwd><kwd>efficiency</kwd><kwd>financing</kwd><kwd>health indicators</kwd><kwd>health insurance</kwd></kwd-group><funding-group><award-group><funding-source xml:lang="en">This research received no external funding.</funding-source></award-group><award-group><funding-source xml:lang="ru">Настоящее исследование не получило внешнего финансирования.</funding-source></award-group></funding-group><counts><page-count count="16"/></counts><custom-meta-group><custom-meta><meta-name>issue-cover</meta-name><meta-value><inline-graphic xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://journal.ibispb.ru/public/journals/1/cover_issue_23_ru.jpg"/></meta-value></custom-meta></custom-meta-group><custom-meta-group><custom-meta><meta-name>production-ready-file-url</meta-name><meta-value><ext-link ext-link-type="uri" xlink:href="https://journal.ibispb.ru/index.php/SciNotesIBI/jatsTemplate/download?submissionFileId=1551&amp;fileId=877&amp;submissionId=439&amp;stageId=5"/></meta-value></custom-meta></custom-meta-group></article-meta></front><body/><back><ref-list><ref id="R1"><mixed-citation xml:lang="ru_RU">Global Health Expenditure Database [Электронный ресурс]: база данных Всемирной организации здравоохранения о расходах на здравоохранение // ВОЗ. 2020. 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