Total expenditure on health(TEH) is the currency as the measurement instruments, the full picture of a country or region during a given period (usually one year) the whole of society for health care services consumed by the total funds. The purposes of TEH accounting is to be able to comprehensively and systematically reflects the movement of funds for health reveal the law of the health sector of economic activity, in order to effectively manage the reasonable control of the total health expenditure.In recent years, the accounting of TEH has been internationally recognized as closely related to one of the basic research of health financing policy, it is a measure of a regional health funds run an effective tool. TEH results and basic data either to show the decision makers in the region to the overall level of the whole society in a period of time health care financing, public financing of the scale and intensity, health financing structure and changes in trends and influencing factors, but also can reveal the health allocation and utilization of resources in different regions and different institutions, different groups and different service activities asked, as important information and data support, evaluation and reference for health financing policy. The three decades of data as a background, analysis and comparison of the relevant data of Henan Province "Eleventh Five-Year" period, combined with the actual management of Henan Province, the total health cost accounting for the existing problems, the rationalization proposals, which provide a reference for Henan Province, to deepen the medical and health system.On the one hand by the theory of public goods theory of public finance, public choice theory, demand and supply theory, and control of public management theory and the theory and basic problems that exist in the total health expenditure in the accounting management exposition of the theory and research. On the other hand, through the use of Excel software, and the present situation of China’s total health expenditure as a background, using the method of funding sources, institutional law empirical research, analysis shows that the total cost of the realities of the Henan Health, and on this basis, Henan Province the total health expenditure control measures, including:scientific investment in the development of government financial policy; steady progress canceled drug addition policy; improve the health insurance financing system; actively explore diversified payment; continuously optimize the allocation of health resources. |