Study On The Accounting And Countermeasure Of The County Total Health Expenditure In A City

The data of total health expenditure can not only reflect the importance of health care in a certain area,but also enable management departments and decision makers to take real-time and effective pulse of the health care situation of the whole society as an important basis for the macro-management and scientific decision-making of the Party and the government.Taking 23 counties of a city as the research object,this paper makes a comprehensive study on the current situation of total health expenditure by means of financing source method and institutional flow method.Objective: The purpose is to understand and grasp the current situation of the total health expenditure in a city,analyze the flow of the total health expenditure in the county,find out the existing problems and the reasons for the formation of the problems,and put forward reasonable suggestions to promote the overall improvement of the total health expenditure in the county,so as to provide the basis for formulating and realizing the development strategy and policy of the health cause.Method: Document research,interviews,field visits,total health expenditure accounting and other methods were used in the study.Using literature research method to form the theoretical framework of the research,interview method to improve the research intention and content,field investigation method to ensure the comprehensive and true data,total health expenditure accounting method for data collection and professional induction and collation,statistical methods to facilitate the scientific processing of data.Result: From 2015 to 2017,the average sources of total health expenditure financing and the total flow of institutions in a city were 34.011 billion yuan and 34.548 billion yuan,respectively.During the three-year period,the average total source of financing for county health expenditure was 807 million yuan,of which the average of government healthexpenditure,social health expenditure and personal cash health expenditure were 241 million yuan,221 million yuan and 345 million yuan,respectively.The average flow of county health expenditure institutions is 678 million yuan,including 283 million yuan,151 million yuan,877 million yuan and 566 million yuan for hospitals,grass-roots medical institutions,drug retail agencies,public health institutions and others.The study found that the total health expenditure of a city and county is not reasonable and balanced in terms of funding sources and institutional flows.Conclusion: The main conclusions of this study are to analyze and explain the existing problems of county health expenditure in a city,to explore policies and suggestions on how to adjust and control the scientific and reasonable growth of county health expenditure,and to optimize the structure of total health expenditure.