Uwarunkowania zmian w makropolityce rachunkowości funduszy własnych samodzielnych publicznych zakładów opieki zdrowotnej
Circumstances of changes in the accounting macro-policy for equity of independent public health care organizations

Summary/Abstract: Indepentent public heath care organisations (SPZOZ) are a specific accounting entity in Poland, similar to public sector organization in some and private companies in other aspects. Their specific feature manifests itself particularly in the accounting for equity. The purpose of the paper is to analyse and evaluate the changes in the accoutning for equity in this organization at the background of accounting theory and external circumstances of the SPZOZ, of which the most important is the system of heatlh services financing. The conclusions emhesize that accounitng theory delivers only tools and language for the debate on the evaluation of accounting policy, but does not solve it. The basis for the final assement lies in the financing system. The contemporaty regulations are adequate to the dual mechanism of financing health care services. The former regulations were condtioned upon other financing models.

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