Research On The Accounting Method Of The Total Cost Of Recurring Traditional Chinese Medicine In Beijing Based On SHA2011

In recent years,traditional Chinese medicine has played a unique role in maintaining and promoting people’s health,deepening the reform of the medical and health system,and promoting economic and social development.The party and the state have put traditional Chinese medicine in a more prominent position and issued a series of Chinese medicine-related issues.Policies to promote the inheritance,development and innovation of Chinese medicine.As the capital,Beijing shoulders the important task of revitalizing and developing Chinese medicine.With the deepening of my country’s medical and health system reform,the total cost of traditional Chinese medicine accounting is the branch of total health cost accounting,and conducting research on its accounting and methodology can optimize the allocation of traditional Chinese medicine resources and provide a basis for policy formulation.At this stage,the total cost of traditional Chinese medicine in Beijing is mainly calculated by the institutional flow method.Its accounting framework is becoming more and more perfect,and the results have also been applied,providing support for the Beijing government to formulate strategies related to traditional Chinese medicine,but its policy significance is still limited,The results failed to show more dimensional content,and the output of total TCM cost accounting urgently needs to present new content.Therefore,a new accounting framework and method are adopted to calculate the total TCM cost and analyze the results from different dimensions.It is especially important to make full use of the advantages of Chinese medicine and find a direction for its future development.Compared with traditional accounting methods,the Health Expenditure Accounting System 2011(SHA2011)can display information on dimensions and two-dimensional intersections including funding sources,institutional flow,actual use,and beneficiary populations,thereby enriching the results of total health expenditures to a certain extent And the application of SHA2011 in the field of health in my country has gradually attracted attention.In addition to the current sub-national accounting of the basic total health expenditure,some provinces have also carried out related research on the type of disease and the analysis of the distribution of health expenditure from the beneficiary population.Beijing Research on recurring health expenses based on SHA2011 was also started in 2015.and some progress has been made.At present,the total cost of recurring Chinese medicine based on SHA2011 has not yet formed a complete system.Based on SHA2011,it is of great significance to carry out methodological research on the total cost of recurring Chinese medicine based on the characteristics of the total cost of traditional Chinese medicine.Objective:Based on the health expenditure accounting system(hereinafter referred to as SHA2011),on the basis of recurring health expenditure accounting,combined with the data characteristics of traditional Chinese medicine expenses,explore the accounting framework and accounting methods that conform to the total expenditure of Beijing recurring traditional Chinese medicine,and determine the apportionment according to the characteristics of traditional Chinese medicine Parameters,form a relatively complete formula,and complete the calculation of the total cost of Beijing’s recurring traditional Chinese medicine in 2019,and obtain more dimensional and expanded dimensional results,so as to comprehensively analyze the characteristics and shortcomings of traditional Chinese medicine in the development process,and help Promote the development of Chinese medicine.Methods:Through the literature research method,understand the current situation of SHA2011 and its localized application,sort out the research progress of the total health expenditure and the total cost of traditional Chinese medicine,learn from relevant experience,and lay the foundation for the research of the total cost of regular traditional Chinese medicine;collect the relevant data of the sample institutions by questionnaire survey method,and open up ideas for exploring the accounting framework and formula,determining the allocation parameters,and enhancing the scientific nature of the accounting method;Based on the theoretical framework of SHA2011,combined with the experience of total recurrent health expenditure accounting,this paper discusses the accounting method of total recurrent Chinese medicine expenditure in Beijing.Results:(1)In 2019,the total recurring TCM expenses of the permanent population of Beijing was 77,798 billion yuan,accounting for 82.42%of the total TCM expenses(94.391 billion yuan)of the institutional law.From the perspective of institutional configuration,the total cost of recurrent Chinese medicine in Beijing in 2019 will mainly flow to hospitals,accounting for 48.1 8%of the total cost;from the perspective of the composition of the financing plan,the financing plan for the total cost of Beijing’s recurrent traditional Chinese medicine is based on the public financing plan.Mainly,accounting for 58.23%of the total funding;secondly,household health expenditure,accounting for 36.77%;from the perspective of service function composition,the consumption of TCM resources of Beijing residents mainly focuses on receiving TCM treatment services,purchasing TCM and other functions,of which Most of the consumption of treatment resources occurs in Chinese medicine clinics.(2)In 2019,the total cost of regular TCM treatment for the resident population in Beijing was 47.95 billion yuan,accounting for 24.89%of the cost of regular health treatment.From the perspective of service functions,the use of outpatient treatment services in the total cost of recurring Chinese medicine is relatively high,and the proportion of preventive services in traditional Chinese medicine is relatively small;from the perspective of institutional composition,the total cost of recurring traditional Chinese medicine is accounted for by pharmaceutical retail institutions.The proportion of expenditure is 34.68%,which is higher than the proportion of pharmaceutical retail institutions in the regular health expenditure(20.49%);there is still room for improvement in TCM preventive services and needs to be strengthened;from the perspective of the composition of the financing plan,Beijing’s regular TCM In the composition of the financing schemes for expenses and total health expenses,public financing schemes are the main ones,and household health expenditures are ranked second.Household health expenditures of the total cost of recurrent Chinese medicine account for a relatively high proportion.Among them,those receiving Chinese medicine preventive services The personal burden is heavier,and the construction of Chinese medicine prevention services should be strengthened.(3)Judging from the disease classification of the global burden of disease(GBD),Chinese medicine hospitals provide more infectious disease,maternal,perinatal and nutritional disease services than all hospitals;from the ICD-10 disease code,Chinese medicine The cost of treatment of circulatory system diseases in hospitals is the highest,which is the same as the disease type with the highest proportion of all hospitals in Beijing.From the age distribution of treatment costs,the treatment costs of people aged 60-64 in TCM hospitals are the highest,occupying More medical and health resources;the total treatment costs of all age groups over 65 have a fluctuating downward trend,and the distribution of treatment costs in all hospitals in Beijing is the same;overall,the higher the age group,the higher the level of age group,the choice of Chinese medicine hospitals The more treatment services they receive.Conclusions:Compared with the previous accounting research on the total cost of traditional Chinese medicine,the calculation method of the total cost of recurring Chinese medicine in this study has carried out a more in-depth and extensive exploration,which is conducive to the flow of the total cost of Chinese medicine in the medical and health field.Carry out a full range of presentations,but because the research is still in the preliminary stage,combined with the current availability of data,the current statistical system lacks detailed statistics on traditional Chinese medicine.Some data need to be divided into categories that belong to the total cost of traditional Chinese medicine using sharing parameters.,And related surveys are too old and other factors,so the accounting method in this article has certain limitations.In the follow-up research,further research on accounting methods should be strengthened,including the selection of allocation parameters more scientific and reasonable;a series of typical surveys related to data accounting can be carried out to enhance the accuracy of data and results;the government and relevant departments should increase the importance of traditional Chinese medicine The collection and statistical strength of relevant data has formed a richer statistical data system of traditional Chinese medicine.