基于“卫生费用核算体系2011”的中国卫生费用核算方法学研究

Methodological Research on China Health Expenditure Estimation Based On SHA 2011

目的:研究如何将"卫生费用核算体系2011"(SHA 2011)的核算体系与我国实际情况进行对接,探讨在SHA2011框架下核算中国卫生费用的原则、方法与具体过程。方法:在SHA 2011的核算原则基础上,结合我国卫生筹资体系特征和数据统计基础,对核算体系分类进行对接,确定适用于我国的卫生费用核算步骤和方法。结果:实现SHA 2011的主要核算维度与我国实际情况的对接,确定了我国卫生费用核算的基本原则和"自上而下"的分解核算方法。结论:使用该方法可核算卫生费用的筹资、分配、使用和人群受益,经实验性研究验证,"自上而下"的分解核算方法具有可行性。

Objective:To analyze how to make System of Health Accounts 2011(SHA 2011) mapped with the practical situation ofChina and discuss the principle, method and specific process of estimating China health expenditure under the framework of SHA2011.Methods:Based on the principle of SHA 2011, combining the characteristics of China health financing system and the basis ofdata statistic, the classification of core dimension was mapped so as to develop the suitable steps and methods for China health expen-diture estimation.Results:It realized the mapping between the main dimension of SHA 2011 and the practical situation of China, de-veloped the basic principle of China health expenditure estimation and the 'top down' method.Conclusion:The method could beused to estimate current health expenditure in China by financing scheme, by provider, by function and by beneficiary. According tothe experimental research, the 'top down' disaggregation method was feasible.