Przekształcenie samodzielnych publicznych zakładów opieki zdrowotnej w spółki kapitałowe a efektywność gospodarowania zasobami opieki zdrowotnej
The transformation of independent public health care establishments into commercial companies as a tool for improving efficiency of health care resour

Summary/Abstract: The article presents the essence, types, procedures, and organization of the transformation of independent public health care establishments into commercial companies. It describes the participants of such transformation (funding bodies and transformed establishments) and their role in efficient course of this process. The article also indicates problems to be resolved which affect the correctness and reliability of financial information generated in the accounting system of transformed and newly established medical entities.

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