ELECTRONIC HOSPITALS: ACCOUNTING AND LEGAL ASPECT

Abstract

Changes in economic, political and social relations require the search for new ways to improve social protection, among which an important place is occupied by the social security system. Given that the basis of economic development of any country is a healthy, educated and prosperous society, there is a need to study social insurance for temporary disability in Ukraine in order to identify major problems and make recommendations for their solution. The purpose of the article is to theoretically substantiate the current state of documentation and calculations of temporary disability. The research process uses scientific methods based on the dialectical method of cognition of phenomena and processes and a set of general epistemological research methods. Methods of induction and deduction, theoretical generalization and comparison, modeling method, logical method, observation method are also used. The article examines the essence of electronic hospital as a new element of electronic document management in the country. The concepts of «certificate of incapacity for work» and «medical certificate of temporary incapacity for work» are defined. The procedure for the functioning of the Electronic Register of Electronic Hospitals, as well as the procedure for drawing up medical reports on temporary incapacity for work have been revealed. The legal basis for the creation and issuance of electronic hospital records is analyzed. The algorithm for assigning temporary disability benefits is revealed. There are cases in which the health care institution must issue a paper sheet of incapacity to the patient. The causes of disability for e-hospitals have been identified. The role and significance of the Electronic Register of Incapacity for Work in the country's document management system have been studied. The introduction of e-hospitals is an important step in the process of depaperization not only in the field of health care, but also in the development of an effective electronic document management system, which minimizes corruption risks of unjustified disability and simplification of insurance payments.