تدوین برخی از نسبت‌های کارایی دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی کشور (گزارش سال 1389 بر مبنای نرم افزار متمرکز دفتر بودجه وزارت بهداشت)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری از دانشگاه شیراز

2 معاون حسابداری مدیریت مرکز بودجه و پایش عملکرد

چکیده

مقدمه: هدف پژوهش حاضر، تدوین شاخص‌های سنجش کارایی در دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی، بر اساس صورت‌های مالی تهیه شده بر مبنای حسابداری تعهدی است.
روش پژوهش: پژوهش حاضر از لحاظ هدف کاربردی و روش مورد استفاده توصیفی- تحلیلی است. برای آزمون فرضیه‌های پژوهش، با توجه به نتایج حاصل از نرمال‌بودن متغیرهای مورد بررسی، از آزمون‌ تحلیل واریانس یک طرفه (آماره F) و کروسکال والیس (آماره کای مربع) استفاده شده است.
یافته‌ها: نتایج حاصل از آزمون فرضیه‌های اصلی اول و دوم حاکی از آن است که بین میانگین درآمدهای اختصاصی، درآمدهای عمومی، تعداد کارکنان و مجموع دارایی‌های تیپ‌های مختلف دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی تفاوت معناداری وجود دارد. با این وجود، بین میانگین دارایی‌های غیرجاری تیپ‌های 1، 2 و 3 دانشگاه‌ها تفاوت معناداری وجود ندارد. هم‌چنین، نتایج حاصل از آزمون فرضیه‌های فرعی مرتبط با فرضیه اصلی سوم حاکی از آن است که میانگین نسبت‌های درآمد اختصاصی به مجموع دارایی‌ها، درآمد اختصاصی به دارایی‌های غیرجاری و درآمد اختصاصی به درآمد عمومی تیپ‌های مختلف دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی تفاوت معناداری ندارد.
نتیجه‌گیری: به‌طور کلی، چنین نتیجه‌گیری می‌شود که نسبت‌های درآمد اختصاصی به مجموع دارایی‌ها، درآمد اختصاصی به دارایی‌های غیرجاری و درآمد اختصاصی به درآمد عمومی دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی شاخص‌های مناسبی برای سنجش کارایی دانشگاه‌ها است.

کلیدواژه‌ها


عنوان مقاله [English]

Introduction of Some Efficiency Proportions of Medical Sciences Universities and Health Care Centers of the Country (The Report of 2011 Based on the Central Software of the Budget Office of Ministry of Health)

نویسندگان [English]

  • S. Zare 1
  • M. Monfared Maharlouie 1
  • J. Jaafari 2
1 M. A. in Accounting, Shiraz University
2 Accounting Assistant of the Management of Budget Center and Performance Evaluation
چکیده [English]

Introduction: The aim of this study is to identify the indices relevant for assessing the efficiency in universities of medical sciences and health care services based on the financial statements derived from accrual accounting.
Methods: This study is functional in terms of objective and descriptive-analytical in terms of methodology. In order to test the research hypothesis, and given the normality of the research variables and the results related to them, one-way ANOVA (F-statistic) and Kruskal-Wallis (Chi-square statistic) were run.
Results: The findings derived from the main two hypotheses of the study indicated that there is a significant difference between the average special and public revenue and the number of employees from the one hand and the total assets of medical sciences universities from the other hand across different types. However, there was no significant difference between the non-current asset averages of types 1, 2 and 3 of universities. Additionally, the results of the secondary hypotheses related to the primary third hypothesis indicated that there is no significant difference between the average ratio of special revenue to the total assets, the average ratio of special revenue to non-current assets, and finally between the average ratio of special revenue to the public revenue in different types of medical sciences universities.
Conclusion: Overall, it can be concluded that the ratio of the special revenue to the total assets, the ratio of special revenue to the non-current assets, and the ratio of special revenue to the public revenue are appropriate indices for assessing the efficiency of medical sciences universities.

کلیدواژه‌ها [English]

  • Efficiency
  • Public Revenue
  • Special Revenue
  • Resources
  • Medical Sciences and Health Care Universities
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