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首页> 外文期刊>Journal of public health >Public hospital accounting reform: The case of Austria introduction of mandatory cash flow statements for hospitals
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Public hospital accounting reform: The case of Austria introduction of mandatory cash flow statements for hospitals

机译：公立医院会计改革：奥地利引入强制性医院现金流量表的案例

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Aim: Each year, Austria's 133 care-relevant hospitals receive approximately ?9.7 billion in funds. During recent fiscal equalisation negotiations, an agreement on the further development of a public hospital accounting system was reached. Its central element was the introduction of mandatory cash flow statements, applicable to all care-relevant hospitals in Austria. Therefore, our research questions are: Why has the development of the existing accounting system become necessary? Why has the existing accounting information (in particular the hospitals' cost accounting and annual balance sheets) been deemed as insufficient? Which advantages does cash based information offer in addition? Subject and methods: By means of interventionist research, the public hospital accounting reform was actively accompanied from the initial fiscal equalisation negotiations right up to the drafting of the regulation (for issue) by the ministry. Results: The standardisation of annual balance sheets and the analysis of the hospitals are very complex and offer only limited objective information. Cash flow statements deliver transparent information on the operating performance as well as the investment and financing behaviour. Market distortions such as subsidies for operating deficits to selected (inefficient) hospitals become identifiable. Conclusion: Solid investment and financing policies of the hospitals become identifiable. The hospitals will be measurable for the flat rate payers and subsequently also better controllable via a potential incentive scheme.
机译：目的：每年奥地利的133家与护理有关的医院获得约97亿欧元的资金。在最近的财政均等谈判中，就进一步发展公立医院会计系统达成了协议。其核心内容是引入了强制性现金流量表，该表适用于奥地利所有与护理有关的医院。因此，我们的研究问题是：为什么必须发展现有的会计系统？为什么现有的会计信息（尤其是医院的成本会计和年度资产负债表）被认为不足？现金信息还能提供哪些优势？主题和方法：通过干预研究，公立医院会计改革积极地伴随着最初的财政均等谈判，直到部门制定法规（发行）。结果：年度资产负债表的标准化和医院的分析非常复杂，并且仅提供有限的客观信息。现金流量表提供有关经营业绩以及投资和融资行为的透明信息。市场扭曲，例如对选定的（效率低下）医院的运营赤字补贴，是可以识别的。结论：医院的可靠投融资政策变得可识别。医院将对统一费用支付者进行衡量，并随后通过潜在的激励计划更好地控制医院。

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