پديد آورندگان :
علي خاني، رضيه دانشگاه آزاد اسلامي چالوس - گروه حسابداري , مران جوري، مهدي دانشگاه آزاد اسلامي چالوس , جزء خليل پور، نوشين دانشگاه علوم بهزيستي و توان بخشي تهران
چكيده فارسي :
مقدمه: وجود سيستمهاي كنترلهاي داخلي، باعث افزايش كارايي، كاهش ريسك از دست دادن دارايي ها و دست يابي به اطمينان معقول از اعتمادپذيري صورت هاي مالي و رعايت قوانين و مقررات خواهد شد. مكانيزم هاي كنترل داخلي بايد به عنوان جزء ضروري هر سيستمي شناسايي شود كه مديريت براي تنظيم و هدايت فعاليت ها به كار مي گيرد، نه به عنوان يك مكانيزم جداگانه در درون يك دستگاه اجرايي. هدف اصلي اين مطالعه، ارزيابي وضعيت بيمارستان هاي آموزشي - درماني شهر تهران، از نظر به كارگيري سيستم كنترل داخلي است. روش پژوهش: داده هاي مورد نياز اين تحقيق پيمايشي از طريق توزيع 701 پرسشنامه در بين كاركنان بخش مالي بيمارستان هاي آموزشي- درماني شهر تهران جمع آوري شده است. به منظور تحليل آزمون فرضيه ها از آزمونهاي تي تك نمونه اي و باينوميال استفاده شده است. يافته ها: با توجه به اين كه آستانه معناداري آزمون ۰/۰۰۱ است و كمتر از ۰/۰۵ مي باشد و ميانگين محاسبه شده (۳/۵۰۰)، از ميانگين ممتنع (۳)، بيشتر است ۳ < H1: μ لذا پس ازاجراي نظام نوين مالي، سيستم كنترل داخلي بيمارستان هاي آموزشي - درماني شهر تهران، از سطح مطلوبي برخوردار است نتيجه گيري: يافته هاي پژوهش نشان داد سطح آشنايي كاركنان بخش مالي بيمارستانهاي آموزشي - درماني شهر تهران در مورد نظام نوين مالي بالا است، چرا كه پس ازاجراي نظام نوين مالي سيستم كنترل هاي داخلي داراي وضعيت مطلوبي است.
چكيده لاتين :
Introduction: The presence of internal control systems leads to an increase of efficiency, reduction of property loss risk levels, achieving the logical assurance in financial statement’ trust factors, and complying with laws and regulations. Internal control mechanisms should be identified as the necessary component of each system which management uses to regulate and guide the activities not as a separate mechanism in an executive body. This paper aims, above all, to evaluate the functioning of Educational- Remedial hospitals in the city of Tehran regarding the use of internal control systems. Methods: The data for this survey research were acquired through distribution of questionnaire among 107 employees of financial sector in the Educational-Remedial Hospitals of Tehran City. Using the statistical methods of Binomial and One-sample Tests, the data were analyzed to test the hypotheses. Results: Due to the significant threshold test is 0/001 and 0/05 is less than the average calculated (3/500), the average abstention (3), more (H1: μ> 3). Therefore, the implementation of new financial systems, internal control system hospitals - of Tehran, the level is satisfactory. Conclusion: Thefindings of the current study, demonstrate that the degree of familiarity of employees of financial sector in the Educational-Remedial Hospitals of Tehran was tap. To that after implementing the modern financial system, internal controls system possess acceptable level. Introduction: The presence of internal control systems leads to an increase of efficiency, reduction of property loss risk levels, achieving the logical assurance in financial statement’ trust factors, and complying with laws and regulations. Internal control mechanisms should be identified as the necessary component of each system which management uses to regulate and guide the activities not as a separate mechanism in an executive body. This paper aims, above all, to evaluate the functioning of Educational- Remedial hospitals in the city of Tehran regarding the use of internal control systems. Methods: The data for this survey research were aquired through distribution of questionnaire among 107 employees of financial sector in the Educational-Remedial Hospitals of Tehran City. Using the statistical methods of Binomial and One-sample Tests, the data were analyzed to test the hypotheses.Results: The results of the study show that after implementing the modern financial system, internal control system of Tehran’s Educational- Remedial hospitals possess acceptable level.Conclusion: The findings of the current study, demonstrate that the degree of familiarity of employees of financial sector in the Educational-Remedial Hospitals of Tehran was tap. Whih that after implementing the modern financial system, internal controls system possess acceptable level.
