A utilidade da informação contábil no processo de fiscalização e controle das operadoras de plano de saúde pela agência nacional de saúde suplementar (ans)

This study assumes that the accounting information is a vital tool in the process of control and supervision exercised by the National Health Agency - ANS providers in health plans. In this sense it was necessary to understand the key accounting issues inherent to market Health Insurance, which are evaluated by the NSA. This research sought to demonstrate how important is the quality of accounting information to health plan providers, since they may, for example, determine its continuity. In theoretical sought to address the key requirements of character accounting performed by the NSA, since there are specific issues in relation to market accounting Supplemental Health. Where accounting information produce a set of information that can be reflected, for example, the Performance Index of Health Supplements - IDSS and contribute in the process of establishment of the special fiscal direction. Thus, the present study was to understand the central focus use and evaluation of accounting information both from the perspective of ANS on the viewpoint of health insurance providers. In this literature, were used as a source of research, books, articles and official pronouncements of the ANS. Then the data analysis seeks to answer the objectives initially raised, also presenting a case study to examine the relation between accounting information reflected in IDSS 2010 with operators who entered the special direction in fiscal 2011. The result has been to demonstrate the contribution of accounting information for control and monitoring of process operators, portraying the vast universe that extends the theme. Keywords: Accounting Information. Control. Monitoring. Quality. Health Plan Operators. Este estudo parte da premissa de que a informação contábil é um instrumento fundamental no processo de controle e fiscalização exercido pela Agência Nacional de Saúde Suplementar – ANS nas operadoras de planos de saúde. Nesse sentido fez-se necessário compreender os principais aspectos contábeis inerentes ao mercado de Saúde Suplementar que são avaliados pela ANS. A pesquisa buscou demonstrar o quão importante é a qualidade das informações contábeis para as operadoras de planos de saúde, já que as mesmas podem, por exemplo, determinar a sua continuidade. Na fundamentação teórica procurou-se abordar as principais exigências de caráter contábil realizadas pela ANS, visto que há aspectos específicos em relação à contabilidade do mercado de Saúde Suplementar. As informações contáb