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.


Annex A: Relationship of the ICHA to Other Classifications

Annex A aims to support the mapping of categories of the three core classifications of SHA 2011 with international economic classifications used within the frameworks of the System of National Accounts (SNA) and the European System of Social Protection Statistics (ESSPROS). Each of the three core classifications of SHA 2011 – ICHA-HC, ICHA-HP and ICHA-HF – focuses on specific characteristics of actors (organisations) and transactions that differ from those of the other classifications. This annex briefly discusses some of the conceptual issues involved and then presents correspondence tables with the classification categories of the SNA and ESSPROS. Despite similar terms and some overlap with the main categories, there is no one-to-one relationship between the classifications of SHA and those of the two other statistical systems. Both users and compilers should also be aware that the international classifications undergo regular revisions and can be differently applied by countries. The same holds for the actors (organisations) used as statistical units in SHA and the economic entities (institutional units) used in SNA. The cross-tables of this annex, therefore, can only serve as a tentative guide to map the different classifications. Furthermore, the classifications discussed are not the only available classifications in the statistical systems of the countries.


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