The object of this study is the analysis of regional financial information technology systems in order to understand the actual ability to represent the evolution of regional health expenditure and to re-spect for the principle of territorial equity, the core elements for the implementation of federalism health. After a brief description of the process of gradual transfer of powers and responsibilities in health care by the State to the Regions, the article examines the role of regional budgets as an in-formation tool for analyzing and evaluating the regional imbalances in terms of health spending. The analysis of regional reporting in 2007 of a sample of regions in different geographical areas and dimensions, has significant limitations under this respect, and identifies a path of harmonization of public accounts.
L’oggetto del presente studio è l’analisi dei sistemi informativo - contabili regionali, al fine di com-prenderne l’effettiva capacità di rappresentare l’andamento della spesa sanitaria regionale e il rispet-to del principio di equità territoriale, elementi centrali per l’attuazione del federalismo sanitario. Dopo una breve descrizione del processo di graduale trasferimento di poteri e responsabilità in ma-teria sanitaria dallo Stato alle Regioni, l’articolo esamina il ruolo dei bilanci regionali come strumento informativo per analizzare e valutare gli squilibri territoriali in termini di spesa sanitaria. L’analisi dei rendiconti regionali 2007 di un campione di Regioni di diverse aree geografiche e dimensioni ne evidenzia i limiti sotto questo profilo, e propone un percorso di armonizzazione dei bilanci pubblici.
Il federalismo sanitario e la contabilizzazione della spesa sanitaria nei bilanci regionali. Risultati di un’analisi empirica
PUNTILLO, Pina
2009-01-01
Abstract
The object of this study is the analysis of regional financial information technology systems in order to understand the actual ability to represent the evolution of regional health expenditure and to re-spect for the principle of territorial equity, the core elements for the implementation of federalism health. After a brief description of the process of gradual transfer of powers and responsibilities in health care by the State to the Regions, the article examines the role of regional budgets as an in-formation tool for analyzing and evaluating the regional imbalances in terms of health spending. The analysis of regional reporting in 2007 of a sample of regions in different geographical areas and dimensions, has significant limitations under this respect, and identifies a path of harmonization of public accounts.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.