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The Transformation of China’s Health Care System and Accounting Methods: Current Reforms and Developments

Author

Listed:
  • David Chu

    () (Department of Economics, College of the Holy Cross)

  • Kolleen Rask

    () (Department of Economics, College of the Holy Cross)

Abstract

As 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.

Suggested Citation

  • David Chu & Kolleen Rask, 2000. "The Transformation of China’s Health Care System and Accounting Methods: Current Reforms and Developments," Working Papers 0003, College of the Holy Cross, Department of Economics.
  • Handle: RePEc:hcx:wpaper:0003
    as

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    File URL: http://www.holycross.edu/departments/economics/RePEc/Rask_ChinaAccounting.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. David Burton & Wanda S Tseng & Kalpana Kochhar & Hoe Ee Khor & Dubravko Mihaljek, 1994. "Economic Reform in China; A New Phase," IMF Occasional Papers 114, International Monetary Fund.
    3. 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.
    4. Michael W. Bell & Kalpana Kochhar & Hoe Ee Khor, 1993. "China at the Threshold of a Market Economy," IMF Occasional Papers 107, International Monetary Fund.
    5. 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.
    6. 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.
    7. 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;Association for Comparative Economic Studies, vol. 40(4), pages 76-100, December.
    8. David Chu & Kolleen Rask & Thomas Gottschang, 1998. "Institutional Change in Transitional Economies: The Case of Accounting in China," Working Papers 9804, College of the Holy Cross, Department of Economics.
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    Cited by:

    1. 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, vol. 22(3), pages 469-514, March.

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