نقش اجرای نظام نوین مالی در بهبود کنترل‌های داخلی دانشگاه علوم پزشکی اصفهان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.

2 کارشناس‌ارشد، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.

چکیده

چکیده
 
مقدمه: طراحی و استقرار کنترل‌های داخلی در دستگاه‌های اجرایی دولتی مانند بیمارستان‌ها ضرورتی انکارناپذیر است. در این راستا، پژوهش حاضر به بررسی نقش نظام نوین مالی در بهبود کنترل‌های داخلی دانشگاه علوم پزشکی اصفهان می‌پردازد.
روش پژوهش: این پژوهش از نظر هدف کاربردی و از نظر روش پژوهش توصیفی-پیمایشی است. جامعه آماری این پژوهش شامل مدیران و کارشناسان امور مالی دانشگاه علوم پزشکی اصفهان در سال 1395 است. تعداد نمونه پژوهش 154 نفر بوده و از روش نمونه‌گیری در دسترس استفاده شده است. ابزار پژوهش، پرسش‌نامه پژوهشگرساخته بوده و برای تجریه و تحلیل داده‌ها از آزمون t استفاده شد.
یافته‌ها: نتایج پژوهش نشان داد که اجرای نظام نوین مالی منجر به بهبود کنترل داخلی شده است. به عبارت دیگر، اجرای نظام نوین مالی در دانشگاه علوم پزشکی اصفهان در بهبود کنترل‌های داخلی موجودی نقد، حساب‌های دریافتنی و درآمدهای اختصاصی، خرید و موجودی کالا، دارایی‌های ثابت مشهود و بهبود محیط کنترل داخلی نقش مؤثری داشته است.
نتیجه‌گیری: با توجه به نقش نظام نوین مالی در بهبود کنترل‌های داخلی، پیشنهاد می‌شود در دانشگاه علوم پزشکی اصفهان سیاست‌هایی از جمله تشکیل واحد حسابرسی داخلی در جهت حمایت از کنترل‌های داخلی اثربخش طراحی و بکار گرفته شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Role of Performing New Financial System in the Improvement of Internal Controls in Isfahan University of Medical Sciences

نویسندگان [English]

  • S. Ali Ahmadi 1
  • S. A. Rahaie 2
1 Assistant Professor, Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
2 M. A. Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
چکیده [English]

Abstract
Introduction: Designing and establishing internal controls in the governmental executive
agencies such as hospitals are an inevitable necessity. In this regard, the current research
investigates the role of performing new financial system in the improvement of internal
controls in Isfahan University of Medical Sciences.
Method: This study is applied in terms of purpose and regarding its method, it is a surveydescriptive
research. The statistical population of this research include the experts and
managers of the financial administration in Isfahan University of Medical Sciences in 2016.
The number of research sample consists of 154 individuals and the method of sampling is
available sampling. The research instrument has been a researcher-made questionnaire, and
for analyzing the data, t-test has been used.
Results: The results of the study indicate that performing new financial system has led to
the improvement of internal controls. In the other words, the results showed that
performing new financial system in Isfahan University of Medical Sciences has an effective
role in the improvement of cash internal controls, receivable accounts, and special revenue,
purchase and inventory, tangible fixed assets, and the improvement of the internal control
environment.
Conclusion: According to the role of new financial system in the improvement of internal
controls, it is suggested that in Isfahan University of Medical Sciences, some policies such
as establishing an internal auditing unit be designed and used in order to support the
effective internal controls.

کلیدواژه‌ها [English]

  • Accrual Accounting
  • internal controls
  • New Financial System
  • Public Sector
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