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Research on the Application of Material Closed Loop Management in Medical Institutions Based on the Perspective of Management Accounting

Mengxi JIANG ; Weiping LI

Chinese Health Economics.2017;36(5):90-92. doi:10.7664/CHE20170525

Objective:Through the closed loop management mode,it realized the whole process of material information could be traced back,especially in the medical business level.Methods:Based on the requirement of management accounting,the integrated accounting and business information were in accordance with management accounting.Results and Conclusion:It set up different management nodes in the closed loop of the materials,such as medicine,sanitary materials and test reagents,so as to get the relevant information.The problems of the extensive management of materials could be solved to improve the efficiency of the management of hospital materials.

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Analysis on Hospital Drug Circulation and Related Problems of Accounting

Rong JIANG

Chinese Health Economics.2017;36(5):86-89. doi:10.7664/CHE20170524

Hospital drug management was an important part of hospital management,the new Hospital Financial System and Hospital Accounting System made reform on the accounting and management of drugs,which put forward higher requirement on more objective,accurate and timely information,so as to provide important evidence for the hospital managers making scientific and reasonable decision for the management and development of hospitals.Based on the current status of hospital drug management,it analyzed the medicine circulation process and the corresponding accounting treatment,and summarized the method so as to provide reference ofr the further regulating drug management,optimizing the accounting,improving the economical benefits and management level of hospitals.

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Analysis on the Correlated Impact Factors for the Efficiency Performance of Non-public Hospitals

Xiao WEI ; Qingyue MENG

Chinese Health Economics.2017;36(5):82-85. doi:10.7664/CHE20170523

Objective:To analyze the correlated factors on the non-public hospitals efficiency performance and compare different types of them in order to provide reference for improving efficiency.Methods:Based on the result of 160 non-public hospitals total efficiency,questionnaire surveys were taken for collecting the information of region,quality,form of ownership,whether invested by the government,whether under the medical insurance,the total amount of employers,bed and service amount as the independent variables,while the total efficiency as the dependent variable to conduct the Tobit multi regression analysis.Results:Access policy,investment policy,nature of ownership,the number of beds,the proportion of physicians,the per capita services,assets and equipment had significant impact.Conclusion:The development of non-public hospital was related to the policy environment,operation mode and internal management.

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Analysis on the Basic Situation of Medical Service for Inpatients with Mental Illness in Beijing from 2003 to 2015

Ye LI ; Xiaohong DENG

Chinese Health Economics.2017;36(5):72-75. doi:10.7664/CHE20170520

Objective:Through the analysis of the basic situation of the medical service of the psychiatric inpatients in Beijing from 2003 to 2015,it provided the basis for rational allocation of mental health resources and reasonable utilization of medical expenses.Methods:Descriptive statistical method was used to analyze the annual discharged patients,average hospitalization days and hospitalization expenses of inpatients with mental illness.Results:The annual discharged patients were increasing gradually.The number of discharged patients increased from 7861 to 24898 during 2003-2015.The annual average growth rate was 10.08％.The average length of stay in hospital since 20ll was lower than before,which were about 40 days in recent years.The average hospitalization expenses per day were also increasing.It increased from 131.04 yuan to 461.02 yuan during 2003-2015.The annual average growth rate was 11.05％.Conclusion:The demand of mental illness patients for hospitalization was gradually increasing.The hospitalization demand of patients with mental illness was increasing.The medical expenses quickly increased.It needed to adjust the payment policy to promote the rational and effective utilization of medical expenses.

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Research on the Macroeconomic Impact Factors of Medical Insurance Costs in Shanghai

Juan LUO ; Hong WANG

Chinese Health Economics.2017;36(5):20-22. doi:10.7664/CHE20170506

Objective:To determine the cost of medical insurance macroeconomic factors,and propose countermeasures for macro-control health insurance costs.Methods:Principal component analysis was applied to screen dominant macroeconomic factors that influenced medical insurance costs of Shanghai.Results:From the macro perspective,the economy and technology were the main factors affecting medical insurance costs.Conclusion:It needed to increase government investment in public health finance,develop cost-declined medical technology and strengthen the construction of medical and health information,as well as to strengthen government oversight.

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Research and Review on Fiscal and Taxation Policie Improvement in the Reform of Public Hospitals

Daxi ZHENG

Chinese Health Economics.2017;36(5):14-17. doi:10.7664/CHE20170504

It combed the research progress of public hospital fiscal and taxation policy of international and domestic scholars,summarized the current research,found that the existing research was lagging,scattered,giving priority to qualitative analysis,more confined to the emphasis on increasing financial investment,establishing a link between fiscal subsidies and the results of budget implementation,etc.There was no systematic analysis for the impact of the fiscal and taxation system reform to public hospitals.The reform of public hospitals needed to carry out the research on relevantfiscal and taxation policies,so as to find the problems and come up with policy recommendations on the full implementationof fiscal and taxation system reformrequest for public hospitals.

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The Strategic Theory on the Development of Health Industry in Liaoning

Ning CHEN

Chinese Health Economics.2017;36(5):11-13. doi:10.7664/CHE20170503

Objective:As a new strategic industry,health industry was related to the national economy and the livelihood of residents.To probe into the current situation and problems of health industry in Liaoning so as to provide reference for the sustainable development of health industry in Liaoning.Methods:Using the method of literature analysis and interview to explore the comparative advantages and the bottleneck factors of the development of health industry in Liaoning.Results:Liaoning Province medicinal resources were rich and unique,with strong industrial base and protruding industrial cluster advantage,which had leading enterprises significant demonstration effect.Meanwhile,the healthy development of the industry was the imbalanced in regional development,lack of industry standards,lack of R & D innovation,health industry talent scarcity etc.Conclusion:Combined with the actual situation and problems of the development of health industry in Liaoning,it put forward countermeasures and suggestions to provide strategic thinking for improving the development of the health industry in Liaoning.

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Universal Health Coverage in Global, Regional and Domestic Contexts: Progress and Challenge

Daping SONG

Chinese Health Economics.2017;36(5):5-7. doi:10.7664/CHE20170501

Based on the process and challenges of Universal Health Coverage(UHC) in global,the Association of Southeast Asian Nations(ASEAN) and domestic contexts were exanined.The process of realizing UHC in the international world as a whole and separately as different health system patterns was illustrated as well as the initiatives taken by the United Nation and regional agencies.The overall process,patterns of health systems,channels of health finance and design of institutions under the framework of ASEAN 10+3 UHC Network were reviewed.Opportunities and challenges for UHC in China were discussed.

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Study on the Equity of Chinese Health System Performance

Qiang YAO ; Ling XU ; Yaoguang ZHANG

Chinese Health Economics.2017;36(5):79-81. doi:10.7664/CHE20170522

Objective:To Study the equity of Chinese health systems performance and provide evidence for strengthening health system.Methods:Based on WHO health systems performance evaluation framework,the provincial data of expanded pilots under the national health service investigation and relative concentration index (RCI) were used to study the inequality of Chinese health systems performance from regions,income and education,etc.Results:The RCI values were lower than 0.1 on health status and satisfaction dimensions.The RCI of financial risks protection was higher than 0.2,which was at a respective higher level.Conclusion:The health performance of people with lower education and wealth were fragility and these people usually with health shocks.Therefore,the national and regional government should pay more attention on vulnerable group and provide more healthcare management and security support.

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The International Research Process of Analyzing the Stated Preference for Cancer Screening by Discrete Choice Experiments

Tongtong LIU ; Shunping LI ; Gang CHEN

Chinese Health Economics.2017;36(5):75-78. doi:10.7664/CHE20170521

Different levels of screening and treatment planning for many kinds of cancers were designed in many countries,but the screening rate was unreasonable.It reviewed the studies about analyzing stated preference for cancer screening by discrete choice experiments from January 2005 to July 2016.It introduced the background and method of DCE,identified the main factors affecting the attendance of cancer screening and provided theoretical foundation for further development of cancer screening in China.

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