دستاوردهای حاصل از اجرای فاز اول اصلاحات مدیریت مالی نظام سلامت در واحدهای تحت پوشش وزارت بهداشت درمان و آموزش پزشکی

 Background: This study was conducted to summarize the main accomplishments of implementing the first phase of health system financial reform (establishment of accrual accounting) from the management development and resources  assistants points of view in universities affiliated with Ministry of Health and Medical Education (MOHME). Methods: This was a cross-sectional descriptive research that was performed in a  census way in 2011. An instrument tool was a teacher made 23-item check list in 8 dimensions that was approved for its face and content validity with expert view and split half was applied confirming its reliability. Data was analyzed using Excel. Results: The highest ratio of stated accomplishments was related to recognition of revenues (86.5 out of 100) versus the lowest one belonging to external effects (37.9 out of 100). Moreover the most rate of diversion in answers was seen in units` financial autonomy. Conclusion: According to the significance of establishing accrual accounting accomplishments in units affiliated with MOHME and in order to achieve a broader spectrum of expert views, it is recommended to conduct similar studies with a qualitative approach on this study population.