Accounting Harmonization for the Assessment of the Public Expenditure in Healthcare Service： Evidence From the Italian Experience

The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.

Governance Quality,Public Expenditure Efficiency,and Economic Growth

In this paper,we first examine the impact of governance quality on public expenditure efficiency.Then,we try to determine the effect of these expenditures on economic growth.Our starting point is the idea that public expenditure efficiency of a government program is significantly affected by the country’s governance quality.In other words,changes in government expenditure and the returns they generate on a government program depend on governance quality.Our sample consists of 36 countries observed over the 1996 to 2020 period.This period is known by a significant transition of political regimes.Our research model links government expenditure with the returns generated in a country in a given sector.In this model,we introduce the governance variable to examine the impact of government expenditure on returns on a government program in terms of schooling rates and life expectancy.The results indicate that governance quality affects expenditure structure and that efficiency of this expenditure positively correlates with a better governance quality as measured by corruption control and government efficiency.We also found that efficient expenditure has a positive impact on economic growth.

An inspection on the Gini coefficient of the budget educational public expenditure per student for China's basic education

Using statistical data on the implementing conditions of China's educational expenditure published by the state,this paper studies the Gini coefficient of the budget educational public expenditure per student in order to examine the concentration degree of the educational expenditure for China's basic education and analyze its balanced development condition.As the research shows,China's basic education is undergoing an unbalanced development due to diversified factors,which is mainly reflected as follows:firstly,the budget educational public expenditure presents a four-tiered appearance of the strong,the less strong,the less weak and the weak,which lead to a great discrepancy between the two opposing extremes;secondly,the compulsory education in rural areas is still confronted with great difficulties;thirdly,the general senior secondary education is loaded with the crisis of unbalance.Therefore,it is necessary to construct a balanced development policy framework of the basic education and pay close attention to the benefit and effectiveness of the educational input.In addition,it is also important to clearly stipulate the criterion of the government's educational allocation and to support the disadvantaged areas in order to promote the balanced development of the basic education.

The Efficiency of Public Health Expenditure in Turkey Between 2003 and 2013

Turkey launched a project in 2003 known as ＂Health Transformation Programme＂ （HTP）, which enabled Turkey to make considerable progress and radical changes to the health care system. The programme in 2003 included the effectiveness and the efficiency factors within the process by setting them as the primary objectives to increase the health status of the population （effectiveness） and to use resources in the best possible manner and at the lowest possible cost （efficiency）. Accessing services according to the need of patients and state benefits according to their ability to pay would be viable under these objectives. In this study, initially, Turkish National Health System will be articulated on a literature-study basis approach to measure the efficiency of public expenditure on health. Then, the measured level of the efficiency will be analysed in Turkey, The paper serves a purpose to analyse the efficiency based on the outcomes of heath service such as satisfaction with public health services over the period of 2003-2013. A simple linear regression was employed to test the degree of statistical relation between public health expenditure and satisfaction with public health care services.

A Study of the Impact of Fiscal Decentralization on the Efficiency of Public Health Expenditure

In this present-day global pandemic that has not been completely resolved,health is a major concern among people,and correspondingly,people are demanding higher standards for public health products and services provided by the government.In this paper,we measure the technical efficiency of public health expenditure in each province by using the data envelopment analysis(DEA)model,and examine the impact of decentralization on the efficiency of public health expenditure under the fiscal decentralization system using the panel data from 31 provinces from 2012-2019 in a panel model subject to fixed effects.

2019—2021年潍坊市基层卫生服务机构收支水平和结构

目的以山东省潍坊市为例,分析2019—2021年基层卫生服务机构收支水平和结构的变化趋势及不同特征机构的差别,了解突发重大传染病疫情给基层卫生服务机构带来的挑战,为进一步加强基层卫生体系建设提供建议。方法收集潍坊市2019—2021年基层卫生服务机构数据,分析收入总额和结构、支出总额和结构、收支结余的变化趋势,以及不同特征基层卫生服务机构的收支变化差别。结果2019—2021年,潍坊市基层卫生服务机构的总收入保持增长趋势,2019—2020年医疗业务收入增长率相对较低。基层卫生服务机构支出增长率逐年提高,公共卫生支出增长率明显高于医疗支出增长率。3年间,基层卫生服务机构亏损减少并得到扭转。医疗收入受影响最大的是医疗服务能力较低的机构。财政补助收入变化程度最大的是覆盖人口数多、承担公共卫生工作量较多的机构,并且这类机构亏损最严重。结论医疗业务收入增长受疫情冲击最大,此时,财政补助收入的高增长率对维持机构经济平稳运行起到重要作用,但财政补助投入仍需要长效机制的支持。在高公共卫生支出背景下,须关注公共卫生工作量大的基层卫生服务机构的亏损问题。财政投入在发挥兜底功能的同时,应着重用于提高基层卫生服务机构的医疗业务能力。

Three Critical Issues in Sustainable Development Studies and the Transition Development of China

The core issue for China transition development in the next 30 years is to shift from the quantity growth model to the quality improvement model. The paper introduces the research progress in three key areas of sustainable development studies since the 1990s. It is pointed out that there is a well-being thresh-old at which the margin utility of economic growth for human well-being will decline, that there is an ecological limit beyond which more economic growth in terms of physical scale will be impossible, and that the creation of human well-being is related not only to the amount but also to the structure and efficiency of public expenditure from government. After an in-depth discussion on facts, origins and policy implications of each issue, some theory and policy thinking with long-lasting significance are raised for the transition development of China.

Coping with the effects of population ageing on public finances in the European Union and China

The population age structure is changing fast both in the European welfare states and in China,as fertility remains low and longevity continues to increase.The pressure on public pensions,health care and long-term care expenditures is receiving increased attention.Sound public finances in the Euro area call for pension reforms,especially for raising the retirement age.Although the challenges are qualitatively similar in the EU and China,the quantitative picture is different:GDP per capita in China is about 30%of that in the more advanced states of the EU,and the ageingrelated public expenditures as a percentage of GDP is currently one quarter of this ratio in the EU.A particular factor in China is migration of workers to the cities and factories from rural areas.For a harmonious society,their rights to social security,including pensions and their children’s access to education,require modernisation of government institutions.The retirement age in practically all EU countries and in China is currently low,lagging behind the increase in longevity.Increasing the ratio of participating in working life to the average years of retirement is a key to moderating the pressures on public finances.

Public Finance and the High Savings Rate in China

“” , “” “ ”, “” ; “ ”, “” : 2000, , , 1996—200630: The paper examines the micro-mechanism for the high savings rate in China from public finance view. We find that the self-interest of government has played an important role in the rising national savings rate since 2000. The improved SOE profitability has enhanced the government incentive to save for the investment. This has crowded out public expenditures on technology, education, medicare and social safety net. As a result, the private sector has to increase precautionary savings. The empirical study based on panel data of 30 provinces from 1996 to 2006 demonstrates that the savings rate of the public sector is positively related to SOE profitability, and the private sector savings rate is negatively related to the ratio of public expenditures to the disposable income of the public sector.View full textDownload full text

Intergovernmental Fiscal Transfers and County-Level Education Expenditure in China

Purpose-The purpose of the paper is to investigate the impact of various types of intergovernmental fiscal transfers on local public education expenditure at the county level in China and to estimate the leakage of categorical subsidies for rural compulsory education.Design/Approach/Methods-It is a quantitative study.The paper constructs a quantile regression model and adopt data collected in 2007 for 1,985 counties in China to examine the impact of relevant fiscal transfers.Findings-The results reveal that most intergovernmental fiscal transfers exert a substitution effect on the local education expenditure,whereas subsidies for rural compulsory education from the Central Government have a crowding-out effect on education investments from local financial resources.Although the subsidy program generally narrows the education expenditure disparity across counties,there are heterogeneous effects across different regions.Originality/Value-The paper estimates and compares the impact of fiscal transfers on both the level and disparity of local public education in different regions,and provides a possible explanation for the crowding-out effect of fiscal transfers in China.