X. LA CRISIS EN EL SISTEMA DE SALUD EN COLOMBIA A PARTIR DE LA LEY 100 /1993: UN ANÁLISIS DE LAS EPS EN PROCESOS DE LIQUIDACIÓN DESDE UNA VISIÓN CONTABLE

Abstract

The health system in Colombia has been one of the most discussed problems throughout the consolidation of the State. In this historical transfer, Law 100 of 1993 was a turning point in terms of the management of the health system. Well, from there, the responsibility of providing health services to the population is handed over to private parties and the State takes on a regulatory role. In accordance with the above, the present research aims to analyze the health crisis based on Law 100/93 on the liquidation processes of some EPS from an accounting perspective. To achieve this objective, we start from three moments, the first is the contextual part, on which this presentation is based. Followed by an analytical part, which starts from the analysis of Financial Statements and surveys, where it will seek to identify the practices carried out by the EPS to be liquidated and, finally, the reflective stage around the role of the public accountant and accounting in the health crisis. It is argued that the health crisis is directly linked to the financial management of both public and private resources. Both accounting and accounting professionals have a great responsibility to watch over financial movements and decision-making.