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Il nuovo sistema di controlli di regolarit? amministrativa e contabile nel Servizio Sanitario Italiano: i Percorsi Attuativi della Certificabilit?

Author

Listed:
  • Niccol? Persiani
  • Alberto Romolini
  • Claudia Galanti

Abstract

Negli ultimi anni il necessario contenimento della spesa pubblica ha determinato l?avvio di un percorso di riforma nella Sanita che ha riguardato l?evoluzione del sistema contabile e l?introduzione di nuove metodologie di controllo, finalizzate a garantire nuovi standard per l?informativa contabile delle aziende sanitarie. Tale innovazione e definita "certificabilita" ed e stata introdotta dal Ministero delle Salute attraverso la definizione di un percorso comune a tutte le Regioni. Risulta evidente l?intenzione di avvicinare il modello di controllo contabile degli enti del Servizio Sanitario Nazionale a quello delle imprese private attraverso l?introduzione dell?istituto della revisione contabile. Il lavoro analizza i progetti triennali predisposti dalle Regioni finalizzati alla rimozione degli ostacoli organizzativi, contabili e normativi dei sistemi sanitari regionali per il raggiungimento degli standard di certificabilita proposti dal Ministero della Salute. I piani redatti dalle Regioni si configurano quindi come presupposto all?introduzione dell?istituto della certificazione dei bilanci. Dall?analisi di tali documenti emerge il quadro evolutivo del controllo della spesa sanitaria in Italia e la fotografia dello stato dei suoi sistemi amministrativo-contabili regionali.

Suggested Citation

  • Niccol? Persiani & Alberto Romolini & Claudia Galanti, 2015. "Il nuovo sistema di controlli di regolarit? amministrativa e contabile nel Servizio Sanitario Italiano: i Percorsi Attuativi della Certificabilit?," MECOSAN, FrancoAngeli Editore, vol. 2015(94), pages 31-50.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2015-094003
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    References listed on IDEAS

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    Cited by:

    1. Cecilia Langella & Eugenio Anessi Pessina & Elena Cant?, 2020. "Caratteristiche e attivit? del Collegio Sindacale nelle aziende sanitarie pubbliche italiane," MECOSAN, FrancoAngeli Editore, vol. 0(116), pages 53-73.
    2. Alessandro Ruzza, 2017. "Metodologie, schemi di analisi e strutture di rendicontazione innovative a supporto del processo di formazione del documento istituzionale ÒRelazione sulla Gestione Esercizio 2013-Analisi dei bilanci ," Note di Ricerca 03, Department of Management, Università Ca' Foscari Venezia.

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