| Objective: With rapidly developing of national economy,some problems as the aging of population and the change of disease spe ctrum appeared.In the case of rapid increase in national health ser vice demand and rising health costs,how to coordinate the proporti on of the health expenditure of the government,the health expendit ure of the society and the health expenditure of the individual has become the focus issue of health and economic fields.In this conte xt,this paper want to through the analysis of the health expenditur e of L in 2011-2015,through the analysis of accounting results,we can understand the financing and distribution of health expenditure in L.Evaluation of government,society and individual health finan cing burden,determine whether the health flow is reasonable,and f inal provide an empirical basis for the development to adjustment o f health policy.Simultaneously,It is helpful to improve the health expenditure accounting system of prefecture level city,and to provi de reference for the research of Guangxi prefecture level city.Finally put forward the solution,to raise funds and provide policy reco mmendations.for the health costs of prefecture level city.Methods: This paper used two accounting method which were provided by the National Center for the study of health development:expenditure by provider and Health expenditure agencies,to account for the total health expenditure of L city in 2011-2015.The research methods of this paper include literature research,social statistics and field survey.Result: 1.expenditure by provider:(1)2011-2015,the total cost of health financing in L increased from 68.04 billion yuan to 109 billion yuan,per capita total health expenditure increased from 1793.49 yuan to2778.70 yuan,total health expenditure accounted for the proportion of GDP Increased from 4.31% to 4.74%,at comparable prices,average annual growth rate of total health expenditure was 12.07%.(2)2011-2015,the government health spending increased from 18.46 billion yuan to28.95 billion yuan,the proportion of total health expenditure decreased from 27.13% to 26.56%.Social health expenditure increased from 29.80 billion yuan to 47.75 billion yuan,accounting for the proportion of total health expenditure keep at 43%,Residents' personal cash health expenditure increased from 19.78 billion yuan to 32.30 billion yuan,accounting for the proportion of total health expenditure reduced from29.70% to 29.64%.2.Health expenditure flow:2011-2015,L,hospital costs increased from 31.01 billion yuan to 74.22 billion yuan,accounting for ratio increased from 45.84% to 52.25%;the basic medical institutions for expenses increased from 5.57 billion yuan to 18.18 billion yuan,accounting for ratio increased from 8.24% to 12.80%;drug costsincreased from 11.99 billion yuan to 19.21 billion yuan,the proportion decreased from 17.73% to 13.52%;public health agency costs increased from 3.89 billion yuan to 5.31 billion yuan,the proportion decreased from5.75% to 3.74%.Conclusions and recommendations : The growth of total health expenditure in L city is better,and the financing effect of social health is remarkable.But there are the following problems exist in total health expenditure of L city: The overall level is low,it is urgent to optimize financing structure,the proportion of government investment in health,the health burden of urban and rural residents is relatively heavy,uneven distribution of health expenditure between urban and rural areas,inadequate investment in public health institutions.The main reasons for the problems are: the government's financial health investment mechanism is not perfect,the narrow channels of social health financing,health planning is not reasonable enough.Aiming at the problem,this paper puts forward the following suggestions: to optimize the structure of health financing,expand the channels of public financing,optimize the allocation of health expenditure,improve the health supervision system,etc. |
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