Research on Medical and Health Accounting and its Account System in China

Abstract:

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With the development of medical services in all countries, medical and health accounting and its account system have been increasingly improved, however, the different statements of all countries when they adjust accounts for medical and health care have led to a lack of international comparability in the accounting results. In order to enhance the internationality of the domestic research on medical and health accounting and its account system, in reference to the scope definitions and standards of medical and health care in Health Care System (SHA) established by World Health Organization (OECD), this paper is based on China’s actual situation and has designed stock and flow accounting tables about illness of population, medical and health human resources and medical organizations, and manufacturing accounts and comprehensive accounts of medical and health activities, which are used for a comprehensive description of capital operation in medical and health organizations and production of medical and health activities.

Info:

Periodical:

Edited by:

Qi Luo

Pages:

1974-1979

DOI:

10.4028/www.scientific.net/AMM.55-57.1974

Citation:

C. H. Tao "Research on Medical and Health Accounting and its Account System in China", Applied Mechanics and Materials, Vols. 55-57, pp. 1974-1979, 2011

Online since:

May 2011

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$35.00

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