Scholarly record

NEW TRENDS IN FINANCIAL-ACCOUNTING RISK MANAGEMENT REGARDING THE EMERGENCY PUBLIC HOSPITALS IN ROMANIA

L.M. STAFI, I. STOICA

Abstract

We have considered regarding this paper the identification and evaluation of the financial and accounting risks within the public emergency hospital located in Bucharest, the capital of Romania, which has a great impact on its objectives. The main objectives of the public emergency hospital in Romania are: - guaranteeing the quality and safety of the medical act; - diversifying and increasing the quality of medical services offered to patients; - tracking population accessibility and patient satisfaction; - respecting the dignity and rights of patients; - ensuring optimal conditions for medical investigations, treatment, accommodation, hygiene, nutrition and prevention of nosocomial infections; - endowment with medical devices and medical devices necessary for a quality medical act; - ensuring high standards of professional competence and encouraging their continuous development, - increasing the satisfaction of medical staff; - continuous professional training of employees; – monitoring the achievement of the indicators contracted with the Health Insurance House, the management indicators, the realization of the incomes and expenditures, the analysis of the costs of the specific indicators on each section and the overall regarding the hospital; - institutional development by improving infrastructure; – maximizing the efficiency of public funds. The sample of the scientific research gathered a number of 7 emergency hospitals, multi-specialties, which according to the degree of competence belong to Ist category (very high degree, respectively, having the highest level of equipment and equipment medical and human resources and ensures the provision of medical services of very high complexity) and IInd (high degree, respectively, with a high level of medical equipment, as well as with human resources and ensures the provision of services medical complexity). These are: Emergency Clinical Hospital Bagdasar-Arseni Emergency Clinical Hospital St. John's Emergency Clinical Hospital St. Pantelimon’s Emergency Clinical Hospital Dr. Carol Davila University Emergency Central Military Hospital Emergency University Hospital Elias University Emergency Hospital The period for the analysis is 2012-2017, the data being taken from the website of the Ministry of Health of Romania. Starting from the quantitative indicators of each analyzed hospital (number of beds, degree of bed use, number of days of hospitalization, average hospitalization, number of discharged cases), and taking into account the level of receipts (income) and payments (we have concluded that the main financial and accounting risk factors that may influence the objectives of the public emergency hospital in Romania.

Publication details

Back to publication list