Made available in DSpace on 2015-12-04T11:45:36Z (GMT). No. of bitstreams: 1 Florinda_Roque.pdf: 390806 bytes, checksum: b1a602cdf4e3deed9823cc46d23386e6 (MD5) Previous issue date: 2004-04-02 / 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. / O atendimento insatisfat??rio ?? popula????o na ??rea da sa??de mostra que o Estado ?? ineficiente para manter um sistema universal para atender satisfatoriamente toda a popula????o nessa importante ??rea. Como conseq????ncia, as pessoas de melhor poder aquisitivo buscam na iniciativa privada as alternativas para prote????o da sua sa??de e de seus dependentes. Tamb??m as empresas se valem dessas op????es para oferecer aos seus colaboradores um benef??cio adicional e importante, para a maioria dos trabalhadores, que ?? a assist??ncia m??dica em grupo. No Brasil, as operadoras de planos de sa??de s??o respons??veis pelo atendimento de aproximadamente trinta e cinco milh??es de usu??rios, sendo que este n??mero j?? foi maior. Existem atualmente mais de mil operadoras, classificadas nos tipos Medicina de Grupo, Seguradora, Auto Gest??o e Cooperativa de Trabalho M??dico. A fal??ncia de v??rias empresas deixou muitos usu??rios sem atendimento, mesmo depois de v??rios anos de contribui????o. Tais acontecimentos originaram uma press??o por parte da comunidade de usu??rios, no sentido de agilizar o processo de regulamenta????o dessas atividades, que resultou na aprova????o, em 1998, da Lei n?? 9656/98. Depois disto surgiram outras medidas provis??rias e normas, como a cria????o de uma ag??ncia reguladora, a qual emitiu v??rias normas reguladoras. A regulamenta????o do setor provocou, por sua vez, o ordenamento jur??dico e a normatiza????o dos procedimentos cont??beis das operadoras, os quais, entre outras exig??ncias, determina a obrigatoriedade de publicar as demonstra????es cont??beis, de acordo com os modelos contidos nas normas divulgadas. Esta pesquisa analisou a qualidade das evidencia????es, as pr??ticas cont??beis que as Operadoras de Plano de Sa??de foram obrigadas a seguir de acordo com a Lei n?? 9656/98 e alguns aspectos econ??micos-financeiros, analisados atrav??s do ??ndice de giro operacional das operadoras de plano de sa??de modalidade medicina de grupo no Estado de S??o Paulo, nos anos de 2001 e 2002 no intuito de refletir sobre as exig??ncias de uma sociedade globalizada.