شناسایی و رتبه بندی عوامل موثر بر شفافیت گزارش مالی بیمه سلامت

زمینه و هدف: شفافیت ملی در بیمه‌ها، به عنوان ابزاری برای رشد و توسعه جامعه ضروری است، لذا پژوهش حاضر با هدف شناسایی و رتبه‌بندی عوامل موثر بر شفافیت گزارشگری مالی بیمه سلامت صورت گرفت.روش کار: جامعه آماری  شامل 11 نفر از اساتید آشنا با مبحث بیمه سلامت و حسابداری با حداقل ده سال سابقه بودند که به صورت هدفمند و روش گلوله برفی انتخاب شدند. همچنین به منظور گردآوری داده‌ها از پرسشنامه مبتنی بر روشdanp  استفاده شد. یافته‌ها: با بررسی ادبیات شفافیت گزارشگری مالی و با بررسی ادبیات پژوهش و به‌کارگیری نظر خبرگان با استفاده از تکنیک دلفی فازی در غربالگری عوامل، 54 عامل موثر بر شفافیت گزارشگری مالی شناسایی و در 12 گروه مشخص شد. نتایج تحقیق نشان داد شفاف‌سازی رویه‌های گزارشگری مالی با وزن 0.0345، روش تجدید ارزیابی در شناسایی دارایی‌ها با وزن 0.0311، وجود رانت و ارتباطات سیاسی افراد با وزن 0.0309 و به‌کارگیری قوانین وضع شده در شرکت با وزن 0.0308 رتبه اول تا چهارم را کسب کردند.نتیجه‌گیری: بنابراین با توجه به اهمیت شفافیت گزارشگری مالی در بیمه، به سازمان بیمه توصیه می‌شود که پاداش و مزایایی برای شرکت‌های با شفافیت گزارشگری مالی بالا و تنبیهاتی برای شرکت‌های با شفافیت گزارشگری مالی پایین در نظر گرفته شود تا شرکت‌ها در جهت ارتقای جایگاه خود از لحاظ شفافیت گزارشگری مالی و اطلاع‌ رسانی مناسب گام بر دارند.

identification and ranking of factors affecting the transparency of health insurance financial reports

background & aims: currently, insurances and their coverage is an important issue for people in society, during which health can progress or decline and help to improve social and economic security and reduce people's concern in accessing health services. treatment, prevention of poverty due to disease, creation of a healthy and dynamic society and economic growth, etc., ultimately leading to the strengthening of national security. disclosure of financial information of insurance companies is necessary because if insurance companies do not plan and implement strategies properly and do not review them according to environmental changes, it will lead to bankruptcy. in the area of financial disclosure of insurance companies, leaders must keep their team informed and share information freely, the most important role of a leader in such a system is to set a clear direction, be clear about how to get there and stay on track. the regulation reporting and disclosure of transparent financial information in insurance institutions approved by the supreme council of insurance, is currently the only document requiring the disclosure of information by insurance companies, the entirety of which alone does not meet the needs of this industry. in addition, despite the short time for the approval and implementation of corporate governance in iran's insurance industry and the lack of full implementation of these regulations, the central insurance of the islamic republic of iran and the securities and exchange organization and the resistance of commercial insurance companies, which can be a reason for weakness, whether it is the inadequacy of the notified instructions and the lack of a mature, comprehensive and appropriate model or the lack of executive guarantee for its implementation, we are witnessing the weakness of financial reporting in iran's insurance industry. one of the performance evaluation indicators of the insurance industry is the insurance penetration rate (dividing the production insurance premium over the gdp), which indicates the effect of the insurance industry on the gdp. this index does not have a good coefficient compared to the region and the world. therefore, by effectively monitoring and guiding insurance companies through the reporting transparency model, protecting the rights, assets and capital of shareholders and beneficiaries remains immune from managerial greed. at present, a large part of the structural problems of iran's joint stock companies can be attributed to such things as the inefficiency of the companies' performance, not respecting the rights of the beneficiaries, the lack of accountability of the board of directors, and the lack of constant monitoring of the companies' performance. since the health insurance system is the most important tool in providing, maintaining and promoting health, the lack of transparency of the financial information of the health insurance system will cause concern and anxiety in the society and weaken the national security, hence the purpose of this research.