2012 2012 Longyan City, Fujian Province, Child Health Expenses Accounting Research

Objective:Child Health Accounts is the total amount of funds invested in children health services by a county(or a region in a county)in a certain period(usually one year),measured in monetary terms.Child Health Accounts is a subsystem of National Health Accounts,which accounts health expenditure for specific populations.Child health accounts can help answer the following policy-relevant questions:What is the current level of cost for child health at national level?What kind of child health care services had been cost?Who provides child health care services and with what resources?What kind of financing programs compensates for these child health care services?This study tries to explore the realization ways of Child Health Accounts in China according to the principle and method of the latest international Health Account System2011(SHA2011).It is a useful exploration for child health accounts in China using SHA2011.Method:This study is to account children health expenditure in China basing on the principles and methods of SHA2011 published by the world health organization.From the service function of service provider,using the existing statistical data to calculate the current expenditure on health care of all kinds of service providers.Then separate the child's current health expenditure,in order to determine the total current health expenditure of children.Using Top-down approach allocate the child total current health expenditure into different dimensions.Allocation ratio comes from the site investigation.Content:This study refers to Child Health Accounts details in three dimensions including service function,service providers and funding programs;research on child health funds flow information in Longyan City,Fujian Province,and find the answer for the happening of health funds in that three core dimensions;and focus on the balance sheets among that three core dimensions of child health accounts in Longyan City,Fujian Province.Result:Child health cost in 2012 for Longyan city is 385.82 million yuan,accounting for 0.28%of GDP in the same period;Children's health expenditure per capita was 1,600 yuan;The highest percentage of Child health costs is treatment costs,which accounts for 55.98%,followed by medical supplies,preventive services,accounted for 24.75%,18.61%respectively;The main organizations that Children's health costs flow to the hospital,medical supplies provider and clinic,ratio of 51.84%,24.75%and 14.32%respectively;Child health costs financing plan covers government programs and mandatory health financing schemes,voluntary health care payment programs,and family health care expenditure,accounting for 27.97%,1.28%and 70.75%respectively.