Tworzenie i ewidencja funduszy własnych w samodzielnych publicznych zakładach opieki zdrowotnej w świetle zmian przepisów prawnych w latach 1991-2012
Independent public health care institutions own funds creation and evidence in the light of legislation changes in the years 1991-2012

Summary/Abstract: Own funds of independent public health care include initial fund, capital fund, revaluation fund, gains/losses from previous years and financial result. The way to create and changes occurring in the individual elements of own funds result from the existing regulations. Regulatory changes have had a significant impact on the development of these funds, with a particular emphasis on the initial found. The paper is to present the formation and registration of own funds in the period 1991-2012 in the light of changing legislation.

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