Iranian health new financial management reform: strengths, weaknesses and implications for future

作者：Bastani Peivand; Abolhalaj Masoud; Ramezanian Maryam^*; Jafari Javad; Kordi Jalil Rajab

来源：Healthmed, 2012, 6(12): 4035-4042.

• Ministry of Health and Medical Education (MOHME)
• Iranian health new financial management reform
• accrual accounting
• strenght
• weakness

Background: In this research, we conclude and analyze the most important strong and weak points of new financial health system in the units covered by universities of medical sciences from the point of view of authorities for executing it in two medium and operational levels. %26lt;br%26gt;Method: This qualitative research conducted on 15 of the most active trainers of the new health financial system were selected among universities of medical sciences for participation in expert panels, And 8 financial managers of different universities of medical sciences and member of technical committee of financial managers of MOHME were interviewed in deep and semi-structured way. Data analysis process was performed by Krueger method. In order to ensure accuracy of the obtained finding, peer check method was used and there was high agreement between the obtained themes and validity of the finding. %26lt;br%26gt;Results: Results deriving from individual interviews and expert panels, lead to present 7 main themes about weaknesses and other 7 main themes about strengths of the Iranian health new financial management reform, each contains some important sub themes. %26lt;br%26gt;Conclusion: It is suggested to take action regarding formation of specialized workgroup composed of senior, middle managers and operational personnel employed in universities of medical sciences for agreement and presentation of strategy for exclusion of weaknesses, increase of strengths and conversion of weaknesses to strengths with regard to weaknesses resulting from limitations of information system in software and hardware aspect, structural limitations, establishments, communication, payment system and bureaucracy, financial limitations, process limitations and the proposed strategies are tested as pilot method after prioritization and channelization before settlement of the second phase of reforms in the country and achievements shall be used for elevation of the entire health financial new reform in universities and faculties of medical sciences covered by MOHME.

• 出版日期2012