مطابقت ویژگی‌های کیفی گزارشگری مالی دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی با استانداردهای حسابداری بخش عمومی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه آزاد اسلامی واحد تهران مرکزی

2 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد تهران مرکزی

چکیده

مقدمه: کیفیت اطلاعات تهیه شده در بخش عمومی به واسطه هدف خاص گزارشگری از اهمیت ویژه برخوردار است. ارائه اطلاعات به‌موقع، اتکاپذیر و کامل در مورد فعالیت‌های بخش دولتی با استفاده از نظام حسابداری بخش عمومی مطلوب، امکان نظارت بهتر مردم بر ارائه خدمات دولتی، شفافیت، بهبود عملکرد بخش دولتی و سرانجام اصلاح بخش عمومی را فراهم می‌کند.  
روش پژوهش: پژوهش حاضر توصیفی-پیمایشی و از لحاظ هدف، کاربردی است. داده‌ها با استفاده از پرسش‌نامه پژوهشگرساخته‌‌ی حاوی 40 گزاره خبری جمع‌آوری شده است. جامعه آماری پژوهش را 104 نفر از مدیران مالی و بودجه دانشگاه‌های علوم پزشکی و کارشناسان مرتبط بودجه وزارت بهداشت، درمان و آموزش پزشکی تشکیل می‌دهد. روش‌های آماری مورد استفاده برای تجزیه و تحلیل داده‌ها آزمون میانگین یک جامعه و آزمون دو جمله‌ای است. برای انجام محاسبات و تجزیه و تحلیل داده‌های مزبور از نرم‌افزارهایExcel  نسخه 2010 و SPSS نسخه 18 استفاده شده است.  
یافته‌ها: ویژگی‌های کیفی اطلاعات ارائه شده در گزارش‌های مالی دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی، هم از نظر محتوا (شامل ارزش پیش‌بینی‌کنندگی، ارزش تأییدکنندگی، بیان صادقانه، بی‌طرفی و کامل‌بودن) و هم از نظر نحوه ارائه اطلاعات (شامل قابل مقایسه بودن، قابل فهم بودن و به موقع بودن) با استانداردهای حسابداری بخش عمومی مطابقت دارد.
نتیجه‌گیری: با توجه به یافته‌های پژوهش حاضر، مدیران ارشد وزارت بهداشت، درمان و آموزش پزشکی و دانشگاه‌های علوم پزشکی می‌توانند با اندک بازنگری و تغییرات جزئی در نحوه گزارشگری و ارائه صورت‌های مالی با استانداردهای حسابداری بخش عمومی کاملاً همسو شوند هر چند لازم است به ویژگی‌های مربوط به محتوای اطلاعات توجه بیشتری شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Conformity of Qualitative Characteristics of Financial Reporting of the Universities of Medical Sciences with Public Sector Accounting Standards

نویسندگان [English]

  • Z. Pourzamani 1
  • D. Moinian 2
1 Associate Professor, Department of Accounting, Islamic Azad University, Central Tehran Branch
2 M. A. in Accounting, Islamic Azad University, Central Tehran Branch
چکیده [English]

Introduction: The quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. Presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transparency, improving the performance of the governmental sector, and finally, reforming the public sector.
Method: The present research is applied in terms of purpose, and it is a descriptive survey. The data have been collected through a researcher-made questionnaire including 40 questions. The statistical population of the research include 104 financial and budget managers of the Universities of Medical Sciences, and the related experts in the Ministry of Health and Medical Education. The statistical methods for analyzing the data are One-sample t-test and Binomial test. In order to calculate and analyze the above-mentioned data, Excel Software Version 2010 and SPSS Software Version 18 have been used.
Results: The qualitative characteristics of the information provided in the financial reports of the Universities of Medical Sciences conform to the public sector accounting standards both regarding the content (including the predictive value, feedback value, representational faithfulness, neutrality and completeness) and the way of presenting information (including comparability, understandability and timeliness).
Conclusion: According to the results of the present research, the chief officers of the Ministry of Health and Medical Education can conform to the accounting standards of the public sectors by a little review and slight changes in the way of reporting and presenting the financial statements, but it is necessary to consider the characteristics related to the content of information more than before.

کلیدواژه‌ها [English]

  • accountability
  • Qualitative Characteristics of Information
  • The Universities of Medical Sciences
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