A System of Health Accounts

2011 Edition

image of A System of Health Accounts

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 B: The Relationship between SHA and SNA

This annex illustrates the relationship between the System of Health Accounts (SHA) and the System of National Accounts (SNA). Readers who are to some extent familiar with either health accounts or national accounts, but not both, will find a description of how health expenditure and financing data reported in the SHA cross-classified tables relate to the main macroeconomic variables in the SNA. In other words, the point is to develop a common language between the two disciplines, which should be of value both theoretically and practically.


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