精神分裂症的成本核算

Costing schizophrenia

Accounting Forum · 2006
被引 4
ABS 3

中文导读

本文审视澳大利亚精神分裂症的直接成本与间接成本在核算中的不平等对待,指出健康预算边界是武断的,属于不良会计实践。

Abstract

This article looks at a particular subset of mental illness in Australia: schizophrenia, and reflects on how the direct costs that fall within the parametres of the health budget are privileged (inscribed), compared to how indirect costs that fall outside this boundary fail to be inscribed appropriately. This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.

社会会计精神卫生经济学医疗成本澳大利亚