卫生费用核算体系2011扩展维度方法学研究:以资本形成账户为例

摘要

Objective:To discuss the general calculation methods of extended-dimension localized System of Health Accounts 2011(SHA 2011),process the localization calculation matching based on the example of capital formation so as to propose specific accounting methods and suggestions.Methods:According to the acquirement for SHA 2011 accounting and the implemented accounting research,it summarized the basic principles of localization accounting under SHA 2011,adjust the accounting framework of capital formation and define specific accounting method.Results:The matching of SHA 2011 capital formation expanded dimension and the practical situation in China was realized to define the 4 basic principles of localization accounting under the capital formation expanded dimension of SHA 2011.Conclusion:The principle contributed to well-defined accounting goals and steps,as well as calculation methods.%目的:探讨卫生费用核算体系2011 (SHA2011)扩展维度本土化核算的一般性方法,并以资本形成账户为例进行本土化对接,提出具体核算方法与建议.方法:根据SHA 2011核算要求与我国已开展的核算研究,总结SHA 2011本土化核算的基本原则,以此为依据调整适用于我国的资本形成账户核算框架,确定具体的核算方法.结果:实现SHA 2011资本形成扩展维度与我国实际情况的对接,确定了SHA 2011扩展维度本土化核算的4个基本原则.结论:该原则有助于明确扩展维度的核算目标、步骤与方法.