تفکر مدیران بر سلامت مالی از دیدگاه کارکنان امور مالی نظام سلامت

زمینه و هدف: اصلاح نظام سلامت یکی از سیاست های اساسی در کشورهای مختلف با توجه به مبنای اصلی اصلاح سیستم های مالی انجام می گردد، لذا هدف مطالعه بررسی تاثیر سبک تفکر مدیران بر سلامت مالی از دیدگاه کارکنان امور مالی نظام سلامت بود.روش کار: جامعه آماری تحقیق حاضر شامل کارکنان امور مالی نظام سلامت شهر تهران بود که در سال 99-1398 مشغول به فعالیت در مراکز بهداشت، بیمارستان ها بودند. تعداد جامعه آماری بنا بر استعلام از واحد دانشگاه ها علوم پزشکی تهران بالغ بر 100000 نفر بود. حجم نمونه از طریق جدول کرجسی مورگان تعداد 384 نفر، به روش نمونه گیری تصادفی ساده انتخاب شدند. از پرسشنامه سلامت مالی محقق ساخته و سبک تفکر استرنبرگ و واگنر (1992) برای جمع آوری داده ها استفاده شد. از روش معادلات ساختاری برای بررسی رابطه بین متغیرها استفاده شده است. یافته‌ها: نتایج نشان داد سبک تفکر مدیران بر سلامت مالی تاثیری به میزان 0.905 دارد (0.05>p). با توجه به اینکه میزان مطلوب شاخص gof بالاتر از 0.36 می باشد، می توان چنین اعلام داشت که میزان این شاخص در متغیرهای تحقیق در وضعیت مطلوبی قرار دارد.نتیجه‌گیری: بر اساس نتایج پژوهش حاضر، می توان گفت که یکی از راه های توسعه سلامت مالی، ارتقا سبک تفکر مدیران در جهت توسعه مالی سازمان نظام پزشکی می باشد.

managers' thinking on financial health from the perspective of financial health system employees

background & aims: health system reform is one of the basic and pioneering strategies and policies in different countries, according to the two main principles of structural reform and decentralization and reform of financial systems. based on this, the financial system is considered the second most effective feature of the reform, in addition to the feature of self-organization and decentralization, as the first fundamental basis for the reform of the health system, which acts as the driving force and backbone of the reform. the financial function is one of the main functions of the health system (management, resource generation, health financing, and service provision). in most middle-income countries, more than 5% of gdp and 5-10% of total government spending are allocated to the health sector. without a suitable infrastructure for the effective deployment of resources, especially financial resources, it will not be possible to evaluate and monitor the effectiveness and efficiency of these resources, and even the permanent increase in financial credits of this sector will not be useful in solving the problems of the system. therefore, the effort to reform financial management and accountability in the public sector started in 2000 in australia by changing the accounting method from cash to accrual as the most fundamental step resulting from the reform of financial management in the public sector. while in iran, several major problems in health and pharmaceutical affairs as one of the government sectors prevent the emergence of reforms. by mentioning a few cases, these problems can be listed: problems of cash registration and financial records of receipts and payments, as well as recording the purchase of assets and real estate, weakness in preparing financial reports and preparing financial sheets, and ambiguity. in the actual performance of the budget. among the most important priorities of the health sector to achieve an optimal financial management system, the following can be mentioned: allocating credit at the time of creating or approving expenses, implementing effective internal controls, integrating and standardizing processes, budgeting basis of activity, budget control and project deviation analysis, organizational structure modification and data homogenization and people's awareness of managers' thinking style level. as mentioned, people's awareness of the thinking style level of ceos is considered important and effective in reducing the financial burden of health and disease control audits. one of the important factors to explain the difference in people's behavior is the difference in their attitude toward different subjects, which is referred to as thinking style in psychological texts. thinking style is defined as a part of rational methods in using individual abilities and preferred methods of people to use their abilities in doing cognitive tasks. ability refers to how well a person can do something, but style refers to how things are done. therefore, people may be similar in abilities, but different in styles. it is expected that the identification of factors affecting human behavior and the examination of relationships and the scope of their influence and influence will make human action and reaction predictable to a large extent, thus providing a possibility to improve the financial burden process. based on this, the main problem of this article is to investigate the impact of managers' thinking styles on financial health.