Transformations  in
Business & Economics

Hospital Accountancy and Transition Processes of Polish Health Care
Jolanta Chluska

ABSTRACT. The paper highlights the transformation, which has been achieved within the health care sector in Poland and the influence of this transformation on creation of accountancy system in hospitals. Each hospital defines its own policy of accountancy within current law regulations. However, not all the rules for accountancy are obeyed, which leads to calculating and presenting improper financial result in financial statements. It can mislead the decision-makers (foundation bodies, financial bodies, contracting parties, public institutions and other entities) which make, on their basis, some economic decisions. Within the paper some observations and some experience of an author on the investigations on the hospitals’ financial statements and economic and financial analysis of health care sector entities have been prepared. The present and future privatization and restructuring processes challenge the hospital accountancy with tasks of generating of real and fair view of a unit as well as proper financial result in financial statement.

KEYWORDS: hospital accountancy, hospital accounting policy, health care reform, Poland.

JEL classification: H51, I11, P2.