Health Financial Analysis on the Department Budget and the Differences of Final Accounts in the National Health and Family Planning Commission

VernacularTitle:国家卫生计生委部本级部门预算、决算差异性的卫生财政学分析
Author: Xiao-Dong LIU ¹ ; Ji-Tong LIU
Author Information

1. 北京大学公共卫生学院北京 100191
Keywords: health finance; department revenue and expenditure; budget and final account; degree of deviation
From: Chinese Health Economics 2018;37(6):21-22
CountryChina
Language:Chinese
Abstract: Objective:To analyze the differences between department budget and final accounts of health finance in the National Health and Family Planning Commission(NHFPC).Methods:It used the degree of deviation to evaluate the differences between department budget and final accounts with the data of NHFPC department revenue and expenditure from 2010 to 2016.Results:The department over-budget revenue and expenditure was large in scale,with high percentage in budget.The degree of deviation of over-budget expenditure had declined obviously since 2013,but over-budget revenue was still high.Income from undertakings accounted for a high proportion and grew fast.The growth rate of health cost was higher than that of GDP and resident income.Conclusion:It recommended to enhance the theory of health finance,deepen payment method reform,improve the department budget management mechanism,speed up to establish modem scientific health financial system and reduce health costs and residents' medical burdens.