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نقش اجرای نظام نوین مالی در بهبود کنترلهای داخلی دانشگاه علوم پزشکی اصفهان | ||
حسابداری سلامت | ||
مقاله 4، دوره 5، شماره 2 - شماره پیاپی 16، اسفند 1395، صفحه 71-90 اصل مقاله (646.44 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2017.39319 | ||
نویسندگان | ||
دکتر سعید علی احمدی* 1؛ سید اصغر رهایی2 | ||
1استادیار، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران. | ||
2کارشناسارشد، 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 | ||
بخش عمومی؛ حسابداری تعهدی؛ کنترلهای داخلی؛ نظام نوین مالی | ||
مراجع | ||
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