TFL Vsebine / Revija SIR*IUS

Peculiarities of economics, accounting and reporting of public health institutions (Part I)

Z Zakonom o javnih financah in Zakonom o nujnih ukrepih za zagotovitev stabilnosti zdravstvenega sistema ter z določili 30.a člena Zakona o zdravstveni dejavnosti so javni zdravstveni zavodi, katerih ustanovitelj je država, obvezani zagotavljati notranje revidiranje in revidiranje računovodskih izkazov. Pri izvajanju teh revizij in še posebej v okviru revizij računovodskih izkazov, ki so za revizijske družbe in javne zdravstvene zavode novost, so bila izpostavljena številna vprašanja glede posebnosti pri poslovanju in računovodenju, saj je način delovanja in financiranja javnega zdravstvenega zavoda pomembno drugačen kot pri drugih javnih zavodih javnega sektorja v Sloveniji. Zato so v članku pojasnjene posebnosti ekonomike v zdravstvu, poleg tega pa še sistem financiranja in s tem računovodenja v javnih zdravstvenih zavodih.

Pursuant to the Public Finance Act, the Urgent Measures to Ensure the Stability of the Healthcare System Act, and the provisions of Article 30a of the Healthcare Services Act, public healthcare institutions, whose founder is the state, are required to ensure internal auditing and auditing of financial statements. During the implementation of these audits, and especially within the framework of financial statement audits, which are a novelty for audit firms and public healthcare institutions, numerous questions have arisen regarding the specifics of operations and accounting in public healthcare institutions. This is because their functioning and financing differ significantly from other public sector institutions in Slovenia. Due to the above, we aim to explain in this article the specifics of healthcare economics, the financing system of public healthcare institutions and, consequently, the accounting in such institutions.