卫生总费用机构法两种核算方法的对比研究  

Comparative Analysis on Two Accounting Methods of Total Health Expenditure by Provider

作　　者：满晓玮[1] 赵丽颖[1] 蒋艳[1] 周宇琼[1] 房耘耘[1] 

机构地区：[1]北京中医药大学管理学院,北京100029

出　　处：《中国卫生经济》2014年第4期39-40,共2页Chinese Health Economics

基　　金：北京中医药大学卫生服务与卫生经济研究创新团队(2011-CXTD-17)

摘　　要：次国家级卫生总费用机构法核算基本采用卫生部卫生发展研究中心提供的标准模板,北京市对卫生统计年报和卫生财务年报的个案数据进行分析处理并汇总,完成了卫生总费用机构法的核算。采用标准模板进行的机构法核算有高估结果的可能性,而个案库汇总法则有可能低估结果。需要不同地区的实际工作对个案库汇总的方法适用性进行验证,以促进卫生总费用机构法核算方法的不断完善。The standard accounting system provided by National Health Development Research Centre was used in the Sub-national health expenditure accounting by provider, specific data of health statistical annals and health financial annals in Beijing were managed and summarized to complete the accounting of total health expenditure by provider. The results was probably overestimated by the former method, and underestimated by the latter. Applying the new method in more regions would help to test the method and improve the improvement of accounting method of health expenditure by provider.

关 键 词：卫生总费用 机构法 核算方法 

分 类 号：F233[经济管理—会计学] R1[经济管理—国民经济]