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The Department of Cundinamarca has been concerned about the administrative and financial management within hospitals, which, for the most part, do not show positive results, according to the results of the auditing issued by the Cundinamarca Comptroller's Office. The aim of this research is to verify the administrative and financial management of the E.S.E Nuestra Senora del Carmen Hospital, Tabio-Cundinamarca, and establish that the negative results in this management are due to the problems of Moral Risk and Information Asymmetry posited by the Agency Theory. To this end, a review of the auditing report issued by the Cundinamarca Comptroller's Office will be conducted with the aim of proving the above argument. The viability of presenting a proposal for the hospital according to the propositions from Corporate Governance will be verified a posteriori. To reach this aim, a review of documents and articles is conducted, in order to demonstrate that it is viable to generate a proposal of administrative and financial management improvement, as stated by said theory. It is concluded that the problems of the administrative and financial management of the E.S.E Nuestra Senora del Carmen Hospital, Tabio-Cundinamarca, are due to problems of Moral Risk, Adverse Selection and Information Asymmetries, for which it is viable to propose an administrative and financial management improvement as stated by Corporate Governance.

contaduria universidad de antioquia/contaduría universidad de antioquia

Gobernanza corporativa, una propuesta para el mejoramiento en la gestión administrativa y financiera en el hospital E.S.E nuestra señora del Carmen Tabio-Cundinamarca