改进个人现金卫生支出核算方法的探索与实践  

Exploration and Practices on Improving Out-of-Pocket Accounting Method

作　　者：李芬 金春林[1,2] 王力男 王常颖 

机构地区：[1]上海市卫生发展研究中心,上海200040 [2]上海市医学科学技术情报研究所,上海200040

出　　处：《中国卫生经济》2013年第8期17-19,共3页Chinese Health Economics

基　　金：上海市财政支持项目(201242500091-10019)

摘　　要：目的:改进个人现金卫生支出核算方法,提高核算的准确性和国际比较的可比性。方法:利用上海市医疗费用相关数据,关联筹资机构流出金额与医疗服务提供者的流入金额关联起来,根据数据间平衡关系测算个人现金卫生支出。结果:按照新的核算方法,上海市个人现金卫生支出占卫生总费用的比例为26.2%,比原核算方法高5.4个百分点。与其他调查数据交叉核对,认为新方法核算结果准确度较高。结论:新核算方法核算结果较为准确,数据来源较稳定。Objective： To amend the out-of-pocket （OOP） accounting method, improve the accuracy and comparability of accounting result. Method： Based on the data from health bureau, combine the money from related financing institutions and the income of medical service providers, estimate the personal medical OOP depending on the balancing relationship among the data. Results： According to the new accounting method, the proportion of OOP in total health expenditure in Shanghai is 26.2%, which is 5.4% higher than the original method. Compared with other research result, it is believed that the accounting result of new method is more accurate. Conclusion： The new method is more accurate, and the data resource is more stable.

关 键 词：卫生总费用 个人现金卫生支出 核算 

分 类 号：R197.1[医药卫生—卫生事业管理]