Restrukturyzacja finansowa przez przekształcenie formy organizacyjno-prawnej SP ZOZ a poziom zadłużenia sektora ochrony zdrowia
Financial Restructuring through Organizational and Legal Transformation of SPZOZ and the Level of Debt in the Sector of Health Protection

Summary/Abstract: One of the most important elements of social and economic life is health along with its proper protection. The responsibility for organizing the healthcare system lies with the state authorities. Polish health care system over the years has undergone transformation which was the result of intervention by governmental authorities in order to cope with the current problems. Dynamically implemented changes in the functioning of health care negatively affected the entities participating in the system which manifests in an annual increase of total liabilities. The aim of the following article is to verify the effect of the impact of transformations of organizational and legal forms of medical entities from 2004 to 2016 on the state of public health liabilities. For the purposes of this article the following hypothesis was made: The application of transformations of organizational and legal form of SP ZOZ in 2004-2016 in order to improve the financial situation of medical entities fulfilled its role in short-term optimization of their debt in the voivodships which most often used statutory mechanisms. The analysis confirmed the hypothesis that in voivodships where the organizational and legal form of SP ZOZ was transformed into commercial law companies, the sum of public liabilities of the health sector in these voivodships was optimized.

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