Estudo sobre a regulamentação contábil e a evidenciação das demonstrações contábeis de operadoras privadas de planos de saúde - modalidade medicina de grupo - no Estado de São Paulo, apos a lei nº 9656/98

Abstract

The Brazilian people can get no satisfaction about the public attendance o healthy sector. It means that the Government politic has been inefficient to maintain a universal healthy system for population. So, the persons who have some better financial conditions, are looking for alternatives on private enterprise to protect themselves, as well as their dependents. Also, the private companies have adopted these strategic fringe benefits to offers to their employees. In Brazil, the healthy plans operators are responsible to attending about thirty five millions of users, considering that this number was bigger in the past. Actually, there are more than hundred operators, which are the following types: Group Medicine, Insurance Company, Self Management and Co-operative of doctors. The insolvency and financial problems of some companies in that sector had as consequence the stop on attendance of users, after contributing for many years. So the society began making pressure to quick the process of regulation on this area, and in 1998 it was approved the law 9656/98, after this it was included many provisory measures and norms, as the creation of a regulatory agency with many regulatory norms. With the sector regulation, it was necessary the juridical orderings of the operator's accounting standards. These juridical orderings brings the obligation of publishing the financial statements and models for this publication. This research analyzed some aspects of the financial statements and the quality of disclosures in the years 2001 and 2002, with intention of reflects if the ways of disclosure presentation helps the users to realize a complete analysis before decide for purchasing healthy plan.