CAJ | 학술논문

美国的卫生费用核算体系比较成熟全面，虽说国情不同，但仍值得我国借鉴。我国与美国一样，进行了来源法与机构法的卫生费用核算，且均根据本国国情进行相应的来源分类与机构分类；而在功能法的卫生费用核算上均尚未有任何公开数据出现。但是，美国早已成功开展了来源与机构的平衡核算，每年均公布其成果，我国还在研究中。另外，我国也可学习美国最终负担者核算的思路进行相应的核算，以弄清各部门的经济负担。
미국적위생비용핵산체계비교성숙전면，수설국정불동，단잉치득아국차감。아국여미국일양，진행료래원법여궤구법적위생비용핵산，차균근거본국국정진행상응적래원분류여궤구분류；이재공능법적위생비용핵산상균상미유임하공개수거출현。단시，미국조이성공개전료래원여궤구적평형핵산，매년균공포기성과，아국환재연구중。령외，아국야가학습미국최종부담자핵산적사로진행상응적핵산，이롱청각부문적경제부담。
The United States national health accounts is quite mature and comprehensive. The same as United States, China has reported National health accounts by source and by provider. But the report of two-dimensional matrix by source and by provider is not developed in China. But in the United States, it has been carried out and reported annually. Furthermore, the framework of final payer accounting method can be referred to understand the disease economic burden between different aspects.