个人现金卫生支出占卫生总费用比重在地市级核算中的难点、运用误区及建议

Accounting Difficulties, Application Errors and Suggestions of the Share of Out-of-Pocket Payment in Total Health Ex⁃ penditure in Prefecture-Level City

目的:促使地市级政府有效运用个人现金卫生支出占卫生总费用的比重这一政策工具,科学衡量地区卫生筹资公平性,减轻群众就医负担。方法:运用图示法列明个人卫生支出和个人现金卫生支出的构成以及其关系,通过访谈法得出国家统计局各地方调查队无法公布个人现金卫生支出数据的原因。结果:卫生总费用地市级核算存在不同于国家级、省级核算的难点。结论:地方政府应提高理性认知,对卫生总费用核算工作提供必要的组织支持、技术支持和人员支持。

Objective:To prompt prefecture level governments make good use of the policy tool of the share of out-of-pocket payment in total health expenditure,and scientifically measure the equity of regional health financing and the burden of medical treatment on the public.Methods:By using graphical method,the composition and relationship between personal health expenditure and out-of-pocket payment were listed.The reason why local investigation teams were unable to disclose out-of-pocket payment was identified through interviews.Results:There are difficulties in calculating total health expenditure at the prefecture level,which are different from national and provincial accounting.Conclusion:It is very necessary for prefecture level governments to improve their rational cognition and provide necessary organizational,technical,and personnel supports for accounting work.