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.


Presentation of Results, Tables and Basic Indicators

Health expenditure is the object of measurement in health accounts. A country’s health accounts (HA) provide the measurements for a given time period and present these in a set of tables in which various aspects of the nation’s health expenditure are arrayed. The tables themselves are simply a means to display the financial flows related to a country’s consumption of health care goods and services. The data contained are intended for use by analysts and national policy makers to assist in assessing and evaluating a country’s health system. Reporting the data and estimates in a comparative way allows for evaluations between countries and is thus useful for international comparisons.


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