A System of Health Accounts

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15 May 2000
9789264181809 (PDF) ;9789264176553(print)

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Health care is one of the largest sectors in OECD countries, and accounts now for over 8% of GDP on average. This manual of the System of Health Accounts (Version 1.0) provides a set of comprehensive, consistent and flexible accounts to meet the needs of government and private-sector analysts and policy-makers. These accounts constitute a common framework for enhancing the comparability of data over time and across countries, and suggest basic links with non-monetary indicators. The manual establishes a conceptual basis of statistical reporting rules compatible with other economic and social statistics and proposes a newly developed International Classification for Health Accounts (ICHA) which covers three dimensions: health care by functions of care; providers of health care services; and sources of funding. Once this new accounting standard has been implemented in a large number of OECD countries, it will allow for more consistent and reliable comparisons of health care expenditure across countries.


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Table of Contents

1. Principles of the System of Health Accounts
Part I. Concepts and Methods for Health Accounts
2. A Set of Standard Tables
3. Basic Functions and Global Boundaries of Health Care
4. Health Care Provider Industries
5. Measurement of Expenditure on Health Care
6. Health Care Funding
7. Price and Volume Measurement
8. The SHA and Health Satellite Analysis and Accounts
Part II. International Classification for Health Accounts (ICHA)
9. ICHA-HC Functional Classification of Health Care
10. ICHA-HP Classification of Health Care Providers
11. ICHA-HF Classification of Health Care Financing
Annex 1. Measurement of Human Resources in Health Care
Annex 2. International Classification of Procedures in Medicine
Annex 3. International Classification of Primay Care
Annex 4. Health in the Central Product Classification
Annex 5. Health Care in ISIC, Third Revision
Anenx 6. Health in the SNA Classifications according to Purpose

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