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

David Chu () and Kolleen Rask ()
Additional contact information
David Chu: Department of Economics, College of the Holy Cross

No 3, Working Papers from College of the Holy Cross, Department of Economics

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.

Keywords: hospital accounting; reform; transitional economies; China (search for similar items in EconPapers)
Pages: 27 pages
Date: 2000-06
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Advances in International Accounting, edited by S.T. Sale JAI (Elsevier Science), Vol. 15, pp. 13-44.

Downloads: (external link)
http://www.holycross.edu/departments/economics/RePEc/Rask_ChinaAccounting.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://www.holycross.edu/departments/economics/RePEc/Rask_ChinaAccounting.pdf [301 Moved Permanently]--> https://www.holycross.edu/departments/economics/RePEc/Rask_ChinaAccounting.pdf)

Related works:
Working Paper: The Transformation of China's Health Care System and Accounting Methods: Current Reforms and Developments (2002)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hcx:wpaper:0003

Access Statistics for this paper

More papers in Working Papers from College of the Holy Cross, Department of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Victor Matheson ().