[EFFICIENCY OF FUNCTIONING OF HEALTH CARE SYSTEMS AS A SUBJECT OF STATE FINANCIAL CONTROL: A REVIEW OF RUSSIAN AND FOREIGN EXPERIENCE].

The predominance of the state dominant in the field of healthcare dictates the conditions of management and financing. As international practice shows, the main source of financing for the provision of medical services are state and/or public resources, which inevitably means the need to monitor the effectiveness of their spending by the state. Each country has established and effectively operates a system of state financial control, the functioning of which is based on the principles and concepts laid down in the standards of the International Organization of Supreme Bodies of Financial Control and Audit (INTOSAI). The review provides up-to-date information on the approaches of the state financial control and audit bodies of Russia and European countries to assessing the effectiveness of the functioning of national health systems. The adaptation of the experience of financial control bodies in terms of methods for assessing the effectiveness of management and functioning of national health systems makes it possible to expand the methodological tools used in the development of measures for financing and managing the Russian health system.