Study On Total Cost Accounting Of Traditional Chinese Medicine Based On Institutional Flowing Method

With the change of human disease spectrum, the human demand for health resources is in a constantly changing as well. In the face of limited health resources which are public product, it is only by policymakers to take certain macroscopic allocation means, to achieve the effective allocation of financial flows, to promote fairness, efficiency and effectiveness of health care, to improve people’s health level. And the decision accuracy is based on the assurance of cash flow of the current health system, compared to the corresponding output effect and the satisfaction degree of people’s health resources, and then establishes the health investment plan. The development of Traditional Chinese medicine is inseparable from the grasp of resources consumption of Chinese medicine in health system; referencing to the health evaluation indicator at home and abroad, the establishment of the total fee index of traditional Chinese medicine, which is crucial to reflect the fund scale, the level of development, and make recommendations for policy makers. Compared to the process of the estimation of National Health Accounts, the study of the total expenditure on TCM started late, In the course of research and study,we found that due to the availability of data, there are still no conditions to calculate the total expenditure on TCM by source financing and function, only by providers to become the breakthrough point.Objective:to solve the previous problems of prophase of the total expenditure on TCM accounting; optimize the calculation method by providers; promote the total cost accounting methods of TCM maturesMethods:Using literature research, expert consultation and statistical method, Analyzing and leaning from the methods, results, experiences of the expenditure on health care at home and abroad and the data processing methods in the fields of economy. Considering the types of TCM organizations, the implication of service and development of TCM, the user’s concerns of the total expenditure on TCM data. Study the Accounting caliber, the index system and calculation formula and retail Chinese medicine missing data of the total expenditure on TCMResults:the accounting caliber of the total expenditure on TCM which accounted by providers, mainly including all the fees and costs in the institutions of traditional Chinese medicine (except health administrative institutions) and other health institutions, and only the medical income of other health institutions but primary medicine organizations is calculated. According to the accounting caliber,the index system mainly including hospitals, primary medical institutions and drug retail institutions, publ-ic health agencies and other institutions, about six categories and 11 detail types of institutions; The general thought and formulas of calculation is divided into two aspects, one is the traditional Chinese medicine health institutions which are calculated by summarizing the database, one is other health institutions which calculated by medical expenditure per patient (the dates adopted from health financial yearbook) multiply the service amount of TCM (China Health Statistical Yearbook), applying human resource proportion; As to the retail pharmacies’dates which are historical dates were filled since 2010 by time series prediction method. Study found that the accounting results of the total expenditure on TCM from year2010 to 2013 grows at a steady rate, does not appear larger fluctuation, and the deviation of the accounting results is small, in compared with previous research.Conclusion:In this research, the accounting caliber is clear, the calculation formula is simple and effective, the data error is small and the accounting results are reasonable. Well, compared to the international standardization of accounting system, total cost accounting method of TCM is still relatively simple, the calculation formula, data processing and so on.which are needed to further research, making the total cost accounting results of TCM comparable, and can be popularized widely.