ارزیابی تأثیر نظام نوین مالی وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی دانشگاه‌های علوم پزشکی منطقه غرب کشور

نوع مقاله: مقاله پژوهشی

نویسنده

استادیار حسابداری دانشگاه بوعلی سینا

چکیده

مقدمه: از آن جا که حسابداری تعهدی از طریق گزارشگری مالی، انجام مسئولیت پاسخ‌گویی را تسهیل کرده و کمک می‌کند تا عملکرد مالی و اقتصادی دولت به نحو مطلوب گزارش شود در این پژوهش به بررسی تأثیر فاز اول نظام نوین مالی (حسابداری تعهدی) وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی در دانشگاه‌های علوم پزشکی پنج استان غربی کشور (کرمانشاه، لرستان، همدان، ایلام وکردستان) پرداخته شده است.
روش پژوهش: پژوهش حاضر از نظر هدف پژوهشی کاربردی، از نظر روش مطالعه علّی، از نظر ماهیت توصیفی و از نظر نوع پیمایشی است. جامعه آماری پژوهش را کارکنان بخش مالی دانشگاه‌های علوم پزشکی منطقه غرب کشور تشکیل می‌دهد. حجم نمونه شامل 112 نفر از مدیران و معاونان مالی (9%)، رؤسای حسابداری واحدهای تابعه (74%) و کارشناسان حسابداری تعهدی (17%) است. از پرسش‌نامه‌ای شامل 30 پرسش برای پاسخ‌گویی مالی و پاسخ‌گویی عملیاتی از نوع مقیاس پنج رتبه‌ای طیف لیکرت استفاده شده است. برای تجزیه و تحلیل داده‌ها از تحلیل عاملی و الگوی تحلیل رگرسیون چندگانه به روش توأم و نرم‌افزار SPSS نسخه 19 استفاده شده است.
یافته‌ها: مطابق با یافته‌های پژوهش حاضر می‌توان بیان کرد که تغییر مبنای حسابداری در دانشگاه‌های علوم پزشکی از نقدی تعدیل شده به تعهدی تأثیر زیادی بر ارتقاء پاسخ‌گویی مالی و عملیاتی داشته است.
نتیجه‌گیری: نظام گزارشگری مالی مبتنی بر حسابداری تعهدی شرایط ارتقاء پاسخ‌گویی مالی و عملیاتی را میسر ساخته و امکان پاسخ‌گویی این بخش عمومی را برای مردم فراهم کرده است.

کلیدواژه‌ها


عنوان مقاله [English]

Evaluating the Effect of New Financial System of the Ministry of Health and Medical Education on the Financial and Operational Accountability of the Universities of Medical Sciences in the West District of Iran

نویسنده [English]

  • H. Zalaghi
Assistant Professor, Department of Accountiong, Bu-Ali-Sina University
چکیده [English]

Introduction: Since accrual accounting has facilitated the fulfillment of accountability, and it helps in reporting the financial and economic performance of the government in the best way, in this research, the effect of the first phase of the new financial system (accrual accounting) of the Ministry of Health and Medical Education on the financial and operational accountability in five universities of Medical Sciences in the west district of Iran (Kermanshah, Lorestan, Hamedan, Ilam, and Kordestan) has been examined.
Method: This research is applied, the method is causal, and it is a descriptive survey. The statistical population of the research consist of the employees of the financial department of universities of Medical Sciences of the west district of Iran. The sample population include 112 people out of the financial managers and deputies (9%), the heads of accounting affiliated units (74%), and the accrual accounting experts (17%). A questionnaire with 30 questions for financial and operational accountability of the type 5-level Likert Spectrum Scale has been used. This questionnaire consists of 30 questions, for financial and operational accountability. In order to analyze the data, the methods of Factor Analysis, and Multiple Simultaneous Regression Model, and SPSS Software Version 19 have been used.
Results: According to the findings of the research, we can state that a change in accounting basis of the universities of Medical Sciences from adjusted cash basis to accrual one has had a great effect on promoting the financial and operational accountability.  
Conclusion: Financial reporting system based on accrual accounting has made the conditions possible for promoting the financial and operational accountability, and also it has provided the feasibility of accountability of this public sector for the public.

کلیدواژه‌ها [English]

  • Accrual Accounting
  • Financial Accountability
  • Operational Accountability
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