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As defined in Chapter 4 "Global boundaries of health care", the System of Health Accounts focuses on final consumption of health care goods and services by the resident population, irrespective of where this takes place. As a further qualification, this should also be irrespective of who is financing the goods or services consumed. Therefore, current health expenditure should include all final consumption by residents, both in the economic territory and abroad. This means the explicit inclusion of imports (health care goods and services provided by non‐resident units, HP.9) and the exclusion of exports (those goods and services provided to non‐residents by resident providers, HP.1‐8) in order to correctly determine total health spending.

Document Type: Review Article

Publication date: 2011-10-01

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