中医慢性非传染性疾病防治费用核算体系研究

Study on the System of Traditional Chinese Medicine Expenditure Accounts on Non-communicable Disease Prevention and Treatment

目的:建立中医慢病费用核算体系,为测算中医慢病费用,分析慢病中医防治筹资机制提供基础。方法:基于国际最新的《卫生费用核算体系(2011版)》建立中医慢病费用核算框架,设计矩阵平衡方法为基础的中医慢病费用结果表和分析维度。结果:建立的中医慢病核算体系能够全面反映资金在中医慢病系统的运动过程,包括筹资、分配、使用以及受益。结论:提出的中医慢病费用核算体系具有较强的科学性和政策应用性,可以用于指导我国中医慢病费用核算研究。

Objective： To establish system of accounts on Traditional Chinese Medicine（TCM）care for non-communicable disease（NCDs） control and treatment,which could provide basis for TCM NCDs expenditure estimation and analysis of TCM NCDs financing scheme.Methods： The International System of Health Accounts（2011） was adapted as guidance to establish TCM NCDs accounting framework,and matrix classification method has been applied to design result tables and analysis dimension.Results： The TCM accounting system developed in this article can reflect the flow of funds across TCM system,including financing,allocation,use and beneficiary.Conclusion： The TCM accounting system proposed is of high scientificity and policy relevance thus can be used as guidelines for TCM NCDs expenditure accounting research.