The Transformation of China’s Health Care System and Accounting Methods: Current Reforms and Developments
AbstractAs China relies increasingly on markets for economic decision-making, information (accounting) services become critical. We analyze the Chinese health care system in transition to highlight the changing role and nature of accounting services before and after the recent reforms. In January 1999 dramatic changes were instituted in China’s health care accounting system, thereby enabling financial statement users to assess the flow of resources and its effect on financial position. The legacy of the command economy remains clearly evident, however, particularly in the areas of privatization, state subsidies, pharmaceuticals, and budgetary financing. Suggestions for further reform are offered.
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Bibliographic InfoPaper provided by College of the Holy Cross, Department of Economics in its series Working Papers with number 0003.
Length: 27 pages
Date of creation: Jun 2000
Date of revision:
Publication status: Published in Advances in International Accounting, edited by S.T. Sale JAI (Elsevier Science), Vol. 15, pp. 13-44.
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Web page: http://www.holycross.edu/departments/economics/website/
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hospital accounting; reform; transitional economies; China;
Other versions of this item:
- David Chu & Kolleen Rask, 2002. "The Transformation of China's Health Care System and Accounting Methods: Current Reforms and Developments," Working Papers, College of the Holy Cross, Department of Economics 0208, College of the Holy Cross, Department of Economics.
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Kolleen J Rask & David K W Chu & Thomas R Gottschang, 1998. "Institutional Change in Transitional Economies: The Case of Accounting in China," Comparative Economic Studies, Palgrave Macmillan, vol. 40(4), pages 76-100, December.
- Zheng, Xiang & Hillier, Sheila, 1995. "The reforms of the Chinese health care system: County level changes: The Jiangxi study," Social Science & Medicine, Elsevier, vol. 41(8), pages 1057-1064, October.
- Kolleen Rask & Kevin Rask, 1994.
"The Pivotal Role of Services in Transitional Economies: Lessons from the West,"
Working Papers, College of the Holy Cross, Department of Economics
9405, College of the Holy Cross, Department of Economics.
- Kolleen J. Rask & Kevin N. Rask, 1994. "The pivotal role of services in transitional economies: lessons from the West," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 2(4), pages 467-486, December.
- David Chu & Kolleen Rask & Thomas Gottschang, 1998. "Institutional Change in Transitional Economies: The Case of Accounting in China," Working Papers, College of the Holy Cross, Department of Economics 9804, College of the Holy Cross, Department of Economics.
- Grogan, Colleen M., 1995. "Urban economic reform and access to health care coverage in the People's Republic of China," Social Science & Medicine, Elsevier, vol. 41(8), pages 1073-1084, October.
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- Hsiao, William C. L., 1995. "The Chinese health care system: Lessons for other nations," Social Science & Medicine, Elsevier, vol. 41(8), pages 1047-1055, October.
- Michael W. Bell & Kalpana Kochhar & Hoe Ee Khor, 1993. "China at the Threshold of a Market Economy," IMF Occasional Papers 107, International Monetary Fund.
- Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 22(3), pages 469-514, April.
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