Preliminary Study On The Accounting Method Of Beijing Health Total Cost Based On Two-dimensional Matrix Balance

Background:Health Accounts in China since the 1980’s,has been in accordance with international accounting standards,and the methodology system has matured improvement by our experts and scholars.At the same time the Sub-national Health Accounts’ accounting work is gradually follow-up.Beijing,for example,so far,has accounted for the health accounts situation since 2000,and made a time series analysis,while accounting for the results of the performance issues were a number of case studies.However,with the continuous improvement system and method,health accounts for the results of the stated problems have become increasingly demanding,in order to improve the international comparability of data and health spending between countries at different times to provide more information on health services the role of information systems in the national economy.The 2000 publication of "health cost accounting system 1.0"(SHA 1.0)be amended for OECD and other international organizations in 2011 completed in accordance with the international need to modify the latest "health cost accounting system"(SHA 2011).From the methodological development and to better adapt to the rapid changes in health care systems around the world,particularly in developing countries change,thereby improving the accuracy of the health cost accounting data,comparability and usefulness.Meanwhile,the main accounting system still continues in the form of two-dimensional matrix of SHA1.0 balance sheet,but the way our country in terms of accounting national or sub-national level are two aspects of the methods of sources and institutions,health services and two-dimensional matrix balancing accounting methods to explore less,only try in Tianjin and some diseases.Therefore,the current accounting methods can not meet the requirements of health accounts deeper results of users,thus accounting aspects of Beijing to explore the functional approach.Objective:The study by drawing on the latest version of the health costs of international accounting system(SHA2011),on the basis of total cost sources of the Beijing Municipal Health Law and Institutions Act,combined with the health cost accounting system developed by the World Health Organization to discuss compliance with the Beijing Municipal Health Total cost accounting method function method.Institutions Act in the context of the data collected,using the accounting method functional approach to the study of total health expenditure accounted for Beijing to further explore the institution and function matrix method of accounting balance sheet.Methods:By combing the literature,focusing on SHA2011 accounting guidance manual,based on expert advice be screened to determine indicators,as well as to explore the functional approach methodological aspects.Result:The study by drawing on the latest version of the health costs of international accounting system(SHA2011),health service providers and health services accounted for two-dimensional matrix conducted a preliminary study,select the appropriate functional classification of health services in Beijing,each secondary indicators and related targets under the explanation;establish a preliminary index system and accounting methods.And the existing data in 2012,Beijing’s health accounts process collected based on research function selected imputation method of accounting,the process of distribution coefficient data,not the data collection and distribution channels and access to the accounting process related parameters and other treatment.In addition,the processing parameters for this first use of cost data and medical institutions Health Statistics Annual Statistics Division data and other relevant information as a supplement to ensure the accuracy of the accounting allocation process;through the above information on the total cost of health conducted in Beijing function method of accounting,and accounting of a preliminary analysis of the results.Conclusion:Accounted for the results of the data displayed by the above method,the Beijing Health accounts by the function method has main conclusions:First,the proportion of the total cost of preventive services feature uses the total is not high,the proportion was only 5.05%,weight medical is still the characteristics of health work in Beijing,the need to strengthen public health work;Third,primary health care institutions bear a considerable number of public health work,but there is still a large medical grade improvement.Under the Situation,the Beijing needs to increase its investment in public health work,in order to improve the proportion of the cost of preventive services.Primary health care institutions and hospitals in the treatment of service to be considered is that the next step should be to strengthen the construction of "acute and chronic divide and conquer,hierarchical medical care" system and rehabilitation systems and research,medical treatment as soon as possible to achieve an orderly pattern,thereby reduce waste of resources and improve efficiency,"difficult and expensive" problem and thus ease.Since this is a Beijing-based accounting research of existing data.From the current perspective,methodological aspects still need to continue to refine and improve the research function of the Beijing Health Accounts,providing for the first time about the accounting results,this study only the case for future reference.