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A System of Health Accounts: 2011 Edition (Complete Edition ‐ ISBN 9789264116016)

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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.¬†

Chapter 1. Introduction

Chapter 2. Purposes and principles of health accounts

Chapter 3. Accounting concepts and SHA aggregates

Chapter 4. Global boundaries of health care

Chapter 5. Classification of health care functions

Chapter 6. Classification of health care providers

Chapter 7. Classification of health care financing schemes

Chapter 8. Classification of revenues of health care financing schemes

Chapter 9. Classification of factors of health care provision

Chapter 10. Health spending by beneficiary characteristics

Chapter 11. Capital formation in health systems

Chapter 12. Trade in health care

Chapter 13. Price and volume measures

Chapter 14. Basic accounting and compilation guidance

Chapter 15. Presentation of results, tables and basic indicators

Document Type: Review Article

Publication date: October 1, 2011


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