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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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 0208, College of the Holy Cross, Department of Economics.
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