DOI: 10.7664/CHE20171118
Research on Accounting Method of Traditional Chinese Medicine on Provincial Level Based on the Provider Distribution Method
Abstract：Objective:To build an accounting system of provincial total Chinese medicine expenditure based on the provider distribution method,and provide methodological references for the other provinces.Methods:Provider distribution method,case summary method and coefficient allocation method.Results and Conclusion:The research was based on the case summary method for the first time to calculate the total Chinese medicine expenditure.The method was innovational and the result was relatively accurate.The accounting of Chinese medicine institutions may be overestimated.The financial subsidy of non-Chinese medicine institutions mght be underestimated.Accounting work required a number of data,and needed for multi-sectoral collaboration.
Keywords：total Chinese medicine expenditure on provincial levelthe provider distribution methodaccounting method
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：4( 62-65 )