Accounting Of Total Expenditure On Health From2007to2009in Guangxi

Objective:Collecting and analyzing the data of health financing sources, To obtain the primary information on the funding situation and trend of the total expenditure on health in Guangxi, evaluate the health funding burden of government, society and out-of-pocket in the macroscopic level, and provide the fundamental basis for the government on development and adjustment of health decision-making.Methods:The subject estimated the funds for health of society, on the basis of the data of total expenditure on health, collected and collated according to their sources of funds and financing channels. Information was collected according to the ’2009health cost accounting template’ index system provided by the Development Research Center of Ministry of Health. The investigate methods include statistical information systems and socio-economic statistics, face to face interviews and telephone interviews. Data recording and analyzing were done by software EXCEL and SPSS Package.Result:Estimating the establishment of the matrix charts and statistical inference analysis, we got the findings:1The overall level of financing:From2007to2009, at current prices, The Total Expenditure on Health (TEH) of Guangxi increased from26.785billion Yuan RMB to40.706billion Yuan RMB; The Total Expenditure on Health per capita increased from561.77Yuan RMB to838.27Yuan RMB; The Proportion of The TEH relative to the GDP increased from4.60%to5.25%. The increasing proportion in government expenditure on health accounted for the Financial Expenditure, were respectively7.19%,8.08%and8.73%. The average growth rate of TEH is21.08%, the Consumption Elasticity Coefficient of Health is1.58.2The funding structure:Social health expenditure changes little in proportion, between27%and29%; the proportion of government expenditure on health increased from26.45%to34.80%, the proportion of the out-of-pocket expenditure on health was reduced from46.07%to36.33%.3Government expenditure on health:From2007to2009, Guangxi government health services expenditures were2.565billion Yuan RMB,3.674billion Yuan RMB and5.562billion Yuan RMB; the government medical insurance expenditures were2.644billion Yuan RMB,4.475billion Yuan RMB and5.91billion Yuan RMB; The health administrative services expenditures were3.364billion Yuan RMB,4.243billion Yuan RMB,4.813billion Yuan RMB; The population and family planning services expenditure increased from1.485billion Yuan RMB to2.062billion Yuan RMB; The other government health funds increased to2.745billion Yuan RMB from1.59billion Yuan RMB.4Social expenditures on health:From2007to2009, the social health insurance funds were4.211billion Yuan RMB,4.992billion Yuan RMB and6.093billion Yuan RMB; the commercial health insurance premiums were4.133billion Yuan RMB,6.35billion Yuan RMB and7.237billion Yuan RMB; The social medical construction expenditures were2.02billion Yuan RMB,2.307RMB billion Yuan RMB and3.904billion Yuan RMB; Society donor assistance for health care were35million Yuan RMB,90million Yuan RMB and120million Yuan RMB; Administrative fee income were678million Yuan RMB,759million Yuan RMB and913million Yuan RMB.5Out-of-pocket health expenditures:From2007to2009, annual health care expenditures per capita of urban residents were452.03Yuan RMB,471.88Yuan RMB and458.61Yuan RMB; and the rural residents’ were149.01Yuan RMB,154.32Yuan RMB and205.16Yuan RMB respectively.6Initial Investment of Individual Practitioners’ clinic:the estimated value of Initial Investment of Individual Practitioners’ clinic per capita in Guangxi was55thousand Yuan RMB.Conclusion:1The total expenditure on health in Guangxi was gradually increasing, but there were still a wide gap between the per capita levels, compared with the national per capita level.2The proportion of government expenditure on health was increasing; the total health expenditure financing structure tended to be reasonable; it still need to strengthen the government’s responsibility and input; the government should play a leading role in the basic medical and public health services.3The Government health services expenditure ratio was not balanced.4Out-of-pocket health expenditures in urban and rural areas were quite different.5The proportion of funds for social and medical security was quite low; it need further enhance the level of social health insurance coverage and fairness.