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A new financial budgetary system for community health services institutions in China
You, Chuanmei Yao, Lan Fu, Jiakang Wang, Fang Wang, Hongqing Dai, Tao
You, Chuanmei
Yao, Lan
Fu, Jiakang
Wang, Fang
Wang, Hongqing
Dai, Tao
Abstract
The separation of revenue and expenditure budgets (SREB) is a new financial budgetary system that is being implemented in community health services (CHS) institutions in some areas in China. Through literature review, it was found that, derived from the traditional separation of revenue and expenditure budgets (TSREB) implemented in administrative public services units, SREB and TSREB have something in common and yet many more differences. On the basis of some quantitative and qualitative data that were collected by field survey, it was also found that implementation of SREB in CHS institutions brings positive outcomes in terms of the quantity, quality and efficiency of services; residents' satisfaction; and the behavior of CHS institutions. The conclusion can be suggested that SREB, as a system having impact upon the incentives facing CHS institutions and the nature of governmental responsibility for developing CHS in China, will promote CHS institutions to fulfill basic service functions if implemented well. Therefore, it is a system that is worth further development and evaluation. Copyright © 2011 John Wiley & Sons, Ltd.
Keywords
financial budgetary system, SREB, CHS institutions, China
Date
2011
Type
Journal article
Journal
International Journal of Health Planning and Management
Book
Volume
26
Issue
4
Page Range
436-448
Article Number
ACU Department
Collections
Relation URI
DOI
Source URL
Event URL
Open Access Status
License
File Access
Controlled