تحديات تطبيق النظام المحاسبي المالي بالقطاع الصحي الجزائري بين المؤسسة الصحية العوممية والخاصة

Abstract

Summary This study aims to define the conceptual framework of financial and accounting management in health institutions and to identify the specific characteristics of the accounting information system within Algerian public health establishments. It also seeks to investigate the current application of the financial accounting system in private healthcare institutions, while drawing conclusions about the main challenges and obstacles faced by this experience. Additionally, the study examines the feasibility of generalizing this experience to encompass various types of public health institutions. To achieve that, we conducted two field studies that allowed us to determine how to adapt the financial accounting system to fit the management nature of the two healthcare institutions under examination. We also analyzed the key accounting systems implemented within the public health institution, including the integrated triple hospital accounting system "03CoH." Following this, a comparative study was conducted using an analytical approach to extract the similarities and differences between the accounting systems of public and private healthcare institutions. The study concluded that the accounting information system in both public and private healthcare institutions has distinct characteristics that set it apart from other types of institutions. Additionally, there are numerous laws, regulations, and procedures that hinder the implementation of the financial accounting system in public health institutions, particularly due to the absence of applied and regulatory texts that clarify the methods for establishing, implementing, and executing the new financial and accounting management. It is noteworthy that the Algerian health sector has a unique experience in this regard, as it attempted to apply an accounting model based on public accounting in ten private healthcare institutions. However, there remains a lack of a clear conceptual framework for these institutions that outlines the necessary accounting assumptions and principles, as well as evaluation methods and accounting treatment processes, in addition to the absence of a unified chart of accounts among these ten institutions. Keywords: Hospital Accounting, Financial and Accounting Management in Public Health Institutions, Cost Accounting In Hospitals, Triple Hospital Accounting System, 03CoH.