DOI: 10.7664/CHE20170510
Methodological Research on Extended Dimensions of SHA 2011: Taking Capital Formation in Health Systems as an Example
Abstract：Objective:To discuss the general calculation methods of extended-dimension localized System of Health Accounts 2011(SHA 2011),process the localization calculation matching based on the example of capital formation so as to propose specific accounting methods and suggestions.Methods:According to the acquirement for SHA 2011 accounting and the implemented accounting research,it summarized the basic principles of localization accounting under SHA 2011,adjust the accounting framework of capital formation and define specific accounting method.Results:The matching of SHA 2011 capital formation expanded dimension and the practical situation in China was realized to define the 4 basic principles of localization accounting under the capital formation expanded dimension of SHA 2011.Conclusion:The principle contributed to well-defined accounting goals and steps,as well as calculation methods.
Keywords：System of Health Accounts 2011total health expenditureextended-dimensioncalculation methodcapital formation
Publication Date：2017-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 33-35 )