我国和国际卫生总费用核算指标口径的比较研究

The Comparative Study on the Accounting Indicators Caliber between Chinese and International Total Health Expenditure

卫生总费用已成为国内外开展卫生政策分析和评价的重要工具。目前,我国公布的是筹资来源法的核算结果(政府卫生支出、社会卫生支出和居民个人现金卫生支出),国际上公布的是筹资机构法的核算结果(广义政府卫生支出和私人部门卫生支出)。为避免国内外开展政策分析时因引用数据带来的偏差,需要对我国和国际卫生总费用分类方法和指标口径进行比较研究。文章描述了国际卫生总费用(筹资机构法)核算指标分类口径,梳理了我国卫生总费用(筹资来源法)核算指标分类口径,并对国内外卫生总费用核算指标进行了对比衔接,最后利用主要指标对卫生政策进行了简要分析评价。

Total health expenditure has become an important tool in health policy analysis and evaluation at home and abroad.At present,China’s estimating results published derive from the accounting method of financing sources,which includes government health appropriation,social health expenditure and out-of-pocket health expenditure.The international estimating results published derive from the accounting method of financing agents,which includes general government health expenditure and private health ex-penditure.In order to reduce the bias caused by the difference of reference data for policy analysis,the indicators classification be-tween Chinese and international health expenditure are comparatively analyzed.Firstly,the indicators classification of international health accounts（financing agent）is described.Then the indicators classification of national health accounts（financing sources）in China is depicted,and the difference of domestic and foreign health expenditure indicators is compared.Finally,the health policy with the key indicators of total health expenditure is analyzed and evaluated.