© IJARW | ISSN (O) - 2582-1008 April 2023 | Vol. 4 Issue. 10 www.ijarw.com IJARW1858 International Journal of All Research Writings 185 FACTORS AFFECTING FINANCIAL MANAGEMENT AT PUBLIC HOSPITALS AFFILIATED TO THAI NGUYEN PROVINCE HEALTH DEPARTMENT Dr. Nguyen Thi Nga 1 , Dr. Nguyen Thi Lan Anh 2 Thai Nguyen University of Economics and Business Administration, Vietnam ABSTRACT The study focuses on identifying the factors affecting financial management at public hospitals affiliated to Thai Nguyen province Health Department in the context of public service innovation, especially perfecting the legal provisions on the autonomy mechanism for public non-business units on the basis of the degree of financial autonomy, increasing decentralization, and increasing initiative for public non-business units. The study is based on asking for opinions of 226 survey subjects from 8 public hospitals affiliated to Thai Nguyen province Health Department. The results show that there are 02 objective factors (state's perspective and development orientation; hospital size) and 02 subjective factors (application of information technology in hospital financial management; system internal control) have an influence on financial management at public hospitals affiliated to Thai Nguyen province Health Department. From the above results, some recommendations for public hospitals affiliated to Thai Nguyen province Health Department to improve financial management. Keyword: financial management, influencing factors, public hospital 1. INTRODUCTION Financial management is a part, a stage of socio- economic management and an integrated management stage. Financial management is the management activity concerned with the planning, organization, monitoring and control of financial resources. The management and use of financial resources in non-business units are directly related to socio-economic efficiency, so there must be management, supervision and inspection in order to limit and prevent negative phenomena and corruption in the exploitation and use of financial resources, while improving the efficiency of the use of financial resources. In Vietnam, the renovation of the public non-business sector, especially completing the legal provisions on the autonomy mechanism for public administrative units on the basis of the degree of financial autonomy, strengthening the distribution level, and increasing the initiative for public non- business units is increasingly evident. The hospital system in Vietnam includes both public and private hospitals, in which public hospitals play a key role in providing health care services to the people. In general, public hospitals have good professional quality, but they also contribute a lot to the increase in health spending. Hospital autonomy reform in Vietnam began in the 1990s, with new policies allowing hospitals to charge fees for services from patients. The implementation of the autonomy mechanism for public hospitals has had a positive impact on the quality of operations, such as: Renovating the management mechanism; improving service delivery quality; proactively mobilizing non- budget resources; proactiving in remuneration policy, attracting medical staff, a team of experts, doctors, doctors with high skills, etc. However, it is not difficult to see that public hospitals need to strengthen financial management governance and management to improve operational quality and performance. Thai Nguyen province Health Department is a specialized agency under the People's Committee of Thai Nguyen province, performing the function of advising and assisting the Provincial People's Committee in state management of health. Currently, Thai Nguyen province Health Department has 11 affiliated public hospitals, performing the tasks of preventive medicine, medical examination, treatment, rehabilitation,... in the province. Currently, financial management at public hospitals affiliated to Thai Nguyen province Health Department faces many