A System of Health Accounts 2011
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A System of Health Accounts 2011

Revised edition

A System of Health Accounts 2011: Revised Edition provides an updated and systematic description of the financial flows related to the consumption of health care goods and services. As demands for information increase and more countries implement and institutionalise health accounts according to the system, the data produced are expected to be more comparable, more detailed and more policy relevant. It builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts to create a single global framework for producing health expenditure accounts that can help track resource flows from sources to uses. It is the result of a collaborative effort between the OECD, WHO and the European Commission, and sets out in more detail the boundaries, the definitions and the concepts – responding to health care systems around the globe – from the simplest to the more complicated.

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Chapter
 

Basic Accounting and Compilation Guidance You or your institution have access to this content

English
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Author(s):
OECD

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The System of Health Accounts provides a toolkit for describing and summarising health consumption expenditure that enables an analysis of the consumption, provision and financing dimensions of health care goods and services, both over time and between countries. This chapter describes some of the basic accounting guidelines for SHA and provides some initial assistance on compilation processes, including practical guidance on good accounting practice in relation to selected measurement issues.

 
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