A System of Health Accounts

2011 Edition

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A System of Health Accounts 2011 provides a 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.

This new edition 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. The Manual is the result of a four-year 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.


Accounting Concepts and SHA Aggregates

This chapter presents an overview of the main accounting concepts and aggregates used throughout the Manual. While each aggregate is considered in further detail in the following chapters, here the focus is on the relationship between the consumption of health care goods and services and all the other possible uses of health care goods and services in the economy. The range of possible uses includes intermediate consumption (or factors of provision), analysed in Chapter 9, capital formation, presented in Chapter 11, and exports, examined in Chapter 12 together with imports. This chapter examines the central concept of consumption, considering the distinction between final consumption expenditure and actual final consumption and discusses the role of capital transfers. Various issues concerning the valuation of market and non-market transactions are also explored.


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