Principles of Capital Financing and Capital Charging in Health Care Systems

Sussex, Jon

World Bank, Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING STANDARDS;    ACCOUNTING SYSTEMS;    ACQUISITION COSTS;   

RP-ID  :  31635

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Most health care systems could improvetheir efficiency in using physical capital - buildings andequipment. Health care systems in which assets are providedby governments or donated by aid organizations generallyhave only weak incentives for those assets to be usedefficiently. Wrongly located or inappropriate facilities,poorly utilized and maintained, are a result. ThisDiscussion Paper summarizes the principles of effective,efficient, and equitable capital financing and capitalcharging in health care systems. It reviews the options forputting these principles into practice and refers to thelimited literature on the impacts of those options. Theobjectives, principles, and practicalities of implementingcapital charging arrangements are set out. The relativebenefits and costs of points along the following dimensionsare described and summarized: applying capital charges justto newly acquired assets or also to those already inexistence; using notional or real capital charges; the timeprofile of charges; and the asset valuation basis adopted.