The cultural differences in the measure of value, mode ofthinking, code of conduct and consume concept, etc. In the orient and western countries were analyzed. The differences in the cultural back ground, nature, psychology and social effects of the health insurance system in the orient and westem countries and the true meaning of the culture of Medisave Scheme in Singapore and the culture of health insurance system in Germany were investigated. Finally, the authors traced the basic health to its origin.Looking forward to the twenty - first century, the growth rate of the population inthe developed countries will decrease and the population structure will be aged seriously. The social support coefficient will rise. The mode of the health insurance system in Germant - a compulsory social insurance mechanism, as a representative of westerm culture would face a crisis of insurance economics. Singapore mode of the health insurance system, a representative of orient.culture will become a model ofreformed health insurance system in the developing and industrialized countries. Finally it may be the basic mode of the culture of health insurance system in the word.

This paper deals with the process of the reform and development of the social medical insurance scheme in urban China and the reasons for reform. At the same time, the paper presents the model of financing new urban employees' medical insurance in China.

Through research of National Health Service Price Items Standard, 2012 Edition ( abbreved as the new version of item standard), to reveal non profit medical institution’s (abbreved as medical institution) thinking of new version of item standard. Through analysis, the new version of item standard reveals to four major policy changes and characteristics, meanwhile, it is believed that the new version of item standard has practicable issues on the implement of item pricing principle and auxiliary operation projects, which are worth to future discuss.

Objective: To explore the path selection of national obligations in realizing the social security rights. Methods:Exemplification is applied to explore the problems in the realization of social security rights through the analysis of the specific circumstances of the operation of the New Rural Cooperative Medical System(NRCM). Results: Through analyzing the problems in the realization of social security rights under NRCM in China, the realization progress of social security rights not only have imperfections in legal system, but also have problems in insufficient fund and incomplete system, which lead to the low social security level of residents. Conclusion: To improve the realization of residents’ social security rights, the specific pathway was analyzed according to the pathway selection of fulfilling the China National Obligations. Pathway 1: enhance the legislation, implement the legal system of social security; pathway 2: based on the function display of administrative organ, enhance the supervision of administrative management; pathway 3: based on judicial remedy, secure the realization of social security right.

Objective: To study the effects of maternity insurance lump capitation on obstetric index in Yinchuan , discuss its impact on decreasing cesarean section rate and improving reasonable check and rational drug use. Methods: The relevant indexes of inpatient parturient in Yinchuan fixed-point hospitals in 2011 are analyzed by comparing with the data from 2008 to 2010. Results:After the application of capitation lump policy, the cesarean section rate of the research object decrease from 54.14% to 35.38%, average hospitalization expenditure decreased by 9.52%, per drug expenditure decreased to 45.24%, average length of stay decreased by 0.8 day and per medical service cost increased by 9.39%. Conclusion: Since the application of capitation lump mode, the effects on the indexes of cesarean section rate, medical and medicine cost are obvious.

The cost accounting plays central role in enhancing financial management in the hospital. With the increasing hospital competition, conventional model of cost accounting is changing, and gradually replaced with a novel model of cost accounting-total cost accounting. With the wide spread of total cost accounting in all hospitals, it is found that the general operation of hospitals is limited by the original HIS information system. EPR system feathered with the advanced data administration and potent function of financial analysis holding promise in adoption and acceptance by hospitals, serving as information collector and analyzer following HIS system.

Objective: In order to provide references for drawing up related health policy reasonably, the current status of medical insurance payment in third level hospital. Methods: Through analyzing the payment situation of medical insurance in third level hospital from 2010 to 2012, to understand the related situation of gross prepayment system in large publich hospital since this year. Results: In recent years, the coverage rate of health insurance in the whole city is increasing continuously, while the rising extend of annual gross prepayment limit is not obvious, refusal in medical insurance fund is serious and the accounting method of prepay limit is not scientific. Conclusion: While satisfying the quality of patients’ visiting, it needs to implement gross prepay accounting method, enhance medical management and reduce the economic burden of the hospital.

Objective: To develop price framework of medical service price project and introduce the weights calculation method of the new edition medical service price project. Methods: According to the new instruction manuals of medical service price and the research of the resource costs based on the relative value(RBRVS)of the U.S. Health Care Financing Administration (HCFA) and the American Medical Association ( AMA ) , an analysis framework and dimension of medical service price was raised and authoritative international medical service project price methods w ere summarized. Results: Based on the percentages of constituted factors and the professional features, it found the weights calculation model could be constructed with the weights model, and it could calculate the weights of the elements. Conclusion: Medical service price can be measured and comprehensively researched from the different dimensions of the medical service price, so as to carry out the pricing work of medical service price project and provide better service for pharmaceutical reform.

Objective: To analyze the status and general trend of urban residents’ health equity and health performance. Methods:Adopting standardization of concentration index, the extended concentration index and health performance index. Results: Chronic disease and self-assessed health of urban residents in China gradually improved from 2007 to 2011, while disability of those people did not improve significantly. Health inequity exists among urban residents with different incomes. Chronic disease and disability are inclined to the poor while self-assessed health is inclined to the rich, but the unfair degree has decreased gradually by year; the self-assessed health and the health performance of chronic disease has been improved from the comprehensive health level and equity, the disability sustains serious condition. Conclusion: China’s new health care reform does not significantly improve the domestic urban residents’ health equity and health performance, the objective set of the health care reform in China should pay more attention to health equity.

Objective: To study the effect and contribution of health investment to economic growth as well as the regional differences among eastern, central and western China. Methods: Based on the provincial panel data from 1997 to 2010, fixed effects model was established to empirically analyze the relationship between health investment and economic growth. Results: Health Investment has significant in promoting economic growth, while significant regional differences still exist, showing the decreasing order of eastern、 central and western China. Conclusion:While strengthening the regional medical health level of investment, it is needed to give preferential policies to the backward central and western regions, so that the differences between regional economic growth and physical condition of residents can be reduced while realizing health investment stimulating economic growth.