Zhodnocení hospodaření zdravotních pojišťoven v České republice

Abstract

This thesis is focused on the financial management of selected health insurance companies in the Czech Republic. The thesis is divided into three parts. The purpose of the first part is to describe the system of health insurance, define basic terms related to public health insurance, health insurance companies, and insurance companies financial management. This part also deals with the partial goal of the thesis, namely the analysis of the system of redistribution public health insurance premiums. The next part is devoted to the analysis of the financial management of individual seven health insurance companies in the Czech Republic from 2013 to 2017. Important indicators are numbers of insured persons, the system of contractual healthcare facilities, income and expenditure of Health Insurance Capital Fund, Operation Fund, Surplus Fund as well as Prevention Fund and insurance company´s receivables and payables. In the last part, on the basis of the obtained data, there is financial management evaluation of selected health insurance companies in the Czech Republic in comparison with others.