The Accounting Principle And Method Of Healthcare Industry Based On Whole Scope

With the reform of world-wide medical and healthcare system being hot issue since 21st century, the reform of medical and healthcare system has came into the critical moment as well in China. A controversial and global puzzle always set before us:how to establish a set of more scientific medical and healthcare system, to satisfy people’s demand on health services comprehensively and reasonably, by which make medical and healthcare system accord with the principle such as fair, accessible and efficient? Hillary Clinton, who was in charge of the reform of medical and healthcare system in America, wrote:"this puzzle is just like Everest of policy field in human social" in her memoir.The reform of medical and healthcare system involves the reform and management in hospital, policy research on health, the change on medical security pattern, etc. The basement of carrying out the arguments above is how to establish a set of viable accounting theory and system of healthcare industry. If we want to measure the related elements of health services accurately, giving an accurate position to the development stage of medical and healthcare system in some country or region, explaining the input and output supported by whole society in healthcare industry, understanding the progress of healthcare industy in some country, which are all based on scientific measurement on medical activities, which is the premiss of researhing, forecasting, evaluation and management. Obviously, without the instruction of scientific theory and method on measurement, relevant accounting would not undertake;and it will be short on data base on healthcare industry researching, reform and management. Therefore, it will be great significance in both theory and reality to carry out the theory and method of health service on measurement and revelent analysis and research, which is also an important and urgent work.In addition, as the changes of times, healthcare industry has new and deeper connotation at this stage. Healthcare industry classification in International Standard Industrial Classification system has not been able to reflect the whole content of medical and healthcare system. For example, along with the improvement on social productivity, it will need a new medical model paying more attention to the use of medical equipment, which makes the importance of manufacturing sector of medical equipment in medical and healthcare system rise. But the manufacturing sector of medical device has not been incorporated into the healthcare industry classification at the moment, and the similarly is a lot. The healthcare industry classification which is not comprehensive is bound to cause many disadvantages. Therefore, based on the current situation and direction of healthcare industry development, on the basis of ISIC4.0, and refer to System of Health Accounts version 1.0 by OECD, and System of Health Accounts version 2.0 draft version by OECD, Eurostat and World Bank, this paper puts forward the concept of healthcare industry based on whole caliber, and ascertain the range of healthcare industry based on whole caliber, regulate the structure of classification of healthcare industry based on whole caliber.As a result of clearing the range of healthcare industry based on whole caliber, this paper studied the theory and method of production and use accounting from the production and use perspective. The content of production accounting is value added and the content of use accounting is the final consumption, the capital formation and net export of service. In current SNA, the output accounting of healthcare industry followed the production range of SNA. Because the production range of output accounting of healthcare industry based on whole caliber is different from the production range of SNA, it is necessary to define and research the theory and method of production and use accounting again.This paper includes eight chapters.Chapter One:introduction. This chapter describes the background and significance of the research, reviews domestic and foreign literatures on the output accounting of healthcare industry based on whole caliber, determines the research idea and the structure arrangement, and points out the main work and defects of this paper. Except the introduction, this paper mainly centres on the following seven chapters.Chapter Two:The review and comparison of classification system of current healthcare industry. This and next chapters are the foundation of full text. The classification of healthcare industry determines the range of output accounting of healthcare industry, the classification subject of healthcare industry which is clear is the basis of output accounting of healthcare industry. At present, the international classification systems which cover healthcare industry including ISIC and ICHA-HP, but the division of the healthcare industry differentiate a lot between them. On the basis of clarifying these differences, this chapter explores the reasons for the differences.Chapter Three:The definition and production range of healthcare industry based on whole caliber. This chapter is the foundation of this paper, puts forward the definition of health care industry based on whole caliber firstly, and explains the background, range, classification and the meaning, then introduces and evaluates the production range which is defined by SNA, points out the limitations, defines the production range of healthcare industry based on whole caliber at last.Chapter Four:The system of expense accounting of healthcare industry based on whole caliber. This chapter is the starting point of output accounting of healthcare industry based on whole caliber, and the use accounting of healthcare industry is mainly studied. First of all, this chapter explains the meaning of health expense from the perspective of use of health services, the basic content of current health expense accounting, then introduces the international classification system of output accounting of healthcare industry, investigates the 3d axis system of this classification, namely, the classification of health service function, provider and funding, based on above, this chapter introduces the system of health expense accounting and clear the system of expense accounting and expanded expense accounting of healthcare industry based on whole caliber.Chapter Five:The volume output accounting of healthcare industry based on whole caliber. This chapter studies the production accounting of healthcare industry followed chapter three, as volume accounting is the core of production accounting, on the basis of the reference to the System of Health Accounts(2000) and Towards Measuring Education and Health Volume Output:An OECD Handbook(2007) published by OECD, this chapter introduces the quantity indicators of health services firstly, presents that the method of complete treatment is the best method on measuring the volume output of health service, and explains the price and volume indicator of complete treatment. In addition, the chapter also includes the choice of the method of the quality adjustment on health service, and the weight of output aggregation, this paper puts forward the best solution about these two problems.Chapter Six:International comparison of output of healthcare industry based on whole caliber. Healthcare industry are developing with a high-speed in the world at the moment, international comparison of the output and value added of healthcare industry are increasingly important, however, the research method in this field is developed very slowly. Firstly, this chapter introduces the current international comparison method of output of healthcare industry, including input method PPPs on healthcare industry and expenditure method PPPs on healthcare industry, and explains the defect that these two methods can not reflect the labor productivity on healthcare industry. In view of this, this chapter puts forward a kind of method, namely, production method PPPs on healthcare industry, and explains the premise, calculation ideas, application feasibility and prospects of this method.Chapter Seven:International experience of output accounting of healthcare industry. The research on output accounting of healthcare industry started in OECD countries, which are in the forefront of the world in this field. When developing, improving their own system of output accounting of healthcare industry, other countries will inevitably absorb and reference the experience of OECD countries. China is not exceptional as well. Accordingly, the main purpose of this chapter is to sum up successful experience that OECD countries used to carriy out in the research and practice about this problem. In addition, as the level of economic development among countries are different, these countries are different in dealing with concrete problems as well. This chapter also introduces some experience on output accounting of healthcare industry from non-OECD countries.Chapter Eight:The status quo and prospect on output accounting of healthcare industry based on whole caliber carried out in China. As developing country, the practice and research on output accounting of health care industry starts late in China, and the concepts and methods used originally are adapted from OECD countries, however, China has initially formed the system of accounting that adapts to national circumstance and integrates into the particularity on healthcare industry, with the cognition about this problem thorough in recent years, therefore, this chapter introduces the current situation on output accounting of healthcare industry firstly, puts forward the assumption to carry out output accounting of healthcare industry based on whole caliber in china, then makes analysis about favorable conditions and what needs to be improved in China.