The impact of the COVID-19 pandemic on the financial and asset situation of Polish infectious diseases hospitals

The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asset situation of infectious diseases hospitals in Poland after the first year of the pandemic, which began in late 2019. The first significant financial impacts of the pandemic were recorded in the 2020 financial statements. Fulfilling the purpose of the article, the 2020 data were referenced to 2018-2019, i.e., before the spread of the COVID-19 pandemic. The research was conducted on the basis of financial statements obtained from 79 infectious diseases hospitals. The results of the research, apart from its scientific aspect, constitute a rich knowledge base and directions for action for the managers, supervisors and owners of infectious diseases hospitals in Poland, as well as for the state bodies responsible for the proper functioning of the infectious diseases treatment system, especially in the era of the pandemic, which, according to specialists, the world will be facing for several more years. The article addresses a timely topic of interest to a wide range of stakeholders. It is one of the first surveys to attempt to analyze the impact of coronavirus on the financial and asset situation of infectious diseases hospitals in Poland after the first pandemic period, especially since not all financial statements for 2020 of medical entities have yet been approved by ownership bodies. The research sample covered 89.8% of the general population.