Research on Health Centered Health Expenditure Accounting System

doi:10.7664/CHE20180503

Abstract：Outline of the Healthy China 2030 Plan emphasized that people's health was the center,maintaining and keeping people's health in full aspects and full life-cycle.Building a healthy China needed corresponding policy support,of which economic policy is the core policy area,and health expenditure accounting was an internationally recognized tool for health economic policy analysis and evaluation.The research team carried out a study on the concept and framework of health centered health expenditure accounting,and this study explored health expenditure accounting from single dimension,cross dimensions to multi dimensions under this explored framework.The dimensions of age and disease were brought as core dimensions into the system of health accounts,and a new accounting system was established,which covered the whole life-cycle,full disease spectrum,all types of service,whole financing process,and whole providing process.This new accounting system could show the characteristics of heath expenditure in all aspects,provide evidence for disease prevention and cost containment,and provide significant information support for deepening health system reform and building a healthy China.