Loading...
Publication
O desempenho economico-financeiro e o risco financeiro no Serviço Nacional de Saúde. O Caso dos Hospitais e das Unidades Locais de Saúde EPE
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.83 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A gestão financeira das Entidades Públicas Empresariais (EPE) da área da saúde têm sido
uma temática que tem ganho cada vez mais importância na atualidade. Sucessivamente,
nos diversos canais de comunicação, radiofónicos, televisivos e digitais e nos
variadíssimos painéis de comentadores ligados à saúde é possível ouvir notícias do
subfinanciamento do Serviço Nacional de Saúde (SNS).
Com a criação do SNS, Portugal tem introduzido ao longo dos anos algumas reformas no
sistema nacional de saúde. A contratualização e o subsequente financiamento são uma
das reformas introduzidas durante o processo de empresarialização das entidades
hospitalares, possibilitando uma afetação dos recursos mais orientada para o mercado,
através da separação dos agentes financiador-prestador e da maior responsabilização das
estruturas através do assumir dos compromissos plasmados nos contratos-programa das
EPE.
Assim esta investigação estuda o desempenho económico – financeiro, o risco financeiro
e analisa a execução dos contratos-programa referentes a cada categoria das EPE do SNS
e as relações entre estes.
Os principais resultados permitem concluir que o grau de execução dos contratosprograma
não é influenciado pelas categorias das EPE, e que o desempenho económicofinanceiro
é influenciado pelas categorias das EPE. Por outro lado, o risco financeiro é
influenciado pelas categorias EPE em 3 anos do período de estudo. O prazo médio de
pagamentos não é influenciado pelas categorias das EPE. Existe, contudo, uma associação
positiva entre o desempenho-financeiro e o grau de execução dos contrato-programa em
alguns anos de estudo e uma associação negativa entre o desempenho económico
financeiro e o risco financeiro, bem como uma associação positiva entre o prazo médio
de pagamentos e o risco financeiro.
The financial management of Public Business Entities (EPE) in the health area has been a topic that has gained increasing importance today. Subsequently, in the various communication channels, radio, television and digital and in the various panels of commentators linked to health, it is possible to hear news about the underfunding of the National Health Service (SNS). With the creation of the SNS, Portugal has introduced over the years some reforms in the national health system. Contracting and subsequent financing are one of the reforms introduced during the process of corporateization of hospital entities, enabling a more market-oriented allocation of resources, through the separation of the financing-provider agents and greater accountability of the structures through the assumption of commitments enshrined in the EPE program contracts. Thus, this investigation studies the economic-financial performance, the financial risk and analyzes the execution of the program contracts referring to each category of SNS EPE and the relationships between them. The main results allow us to conclude that the degree of execution of the program contracts is not influenced by the EPE categories, and that the economic and financial performance is influenced by the EPE categories. On the other hand, the financial risk is influenced by the EPE categories in 3 years of the study period. The average payment term is not influenced by the EPE categories. There is, however, a positive association between financial performance and the degree of execution of the program contracts in some years of study and a negative association between economic-financial performance and financial risk, as well as a positive association between the average term of payments and financial risk.
The financial management of Public Business Entities (EPE) in the health area has been a topic that has gained increasing importance today. Subsequently, in the various communication channels, radio, television and digital and in the various panels of commentators linked to health, it is possible to hear news about the underfunding of the National Health Service (SNS). With the creation of the SNS, Portugal has introduced over the years some reforms in the national health system. Contracting and subsequent financing are one of the reforms introduced during the process of corporateization of hospital entities, enabling a more market-oriented allocation of resources, through the separation of the financing-provider agents and greater accountability of the structures through the assumption of commitments enshrined in the EPE program contracts. Thus, this investigation studies the economic-financial performance, the financial risk and analyzes the execution of the program contracts referring to each category of SNS EPE and the relationships between them. The main results allow us to conclude that the degree of execution of the program contracts is not influenced by the EPE categories, and that the economic and financial performance is influenced by the EPE categories. On the other hand, the financial risk is influenced by the EPE categories in 3 years of the study period. The average payment term is not influenced by the EPE categories. There is, however, a positive association between financial performance and the degree of execution of the program contracts in some years of study and a negative association between economic-financial performance and financial risk, as well as a positive association between the average term of payments and financial risk.
Description
Dissertação apresentada para obtenção do Grau de Mestre em Gestão de Unidade de Saúde
Keywords
contratualização financiamento desempenho económico-financeiro, risco financeiro prazo médio de pagamentos SNS
Citation
Mateus, F. (2021). O desempenho economico-financeiro e o risco financeiro no Serviço Nacional de Saúde. O Caso dos Hospitais e das Unidades Locais de Saúde EPE. Santarém. Escola Superior de Saúde.