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Table of contents

PART I. PRINCIPLES & CONCEPTS

1. Purposes and Principles of the SHA

2. Global boundaries of health care

3. Key concepts and definitions in health accounts

4. Dimensions of health expenditure

5. Types of health accounts

6. Relationship to other statistical systems

PART II. INTERNATIONAL CLASSIFICATION FOR HEALTH ACCOUNTS

7. ICHA-HC Functional Classification of Health Care

8. ICHA-HP Classification of Health Care Provider Industries

9. ICHA-FS Classification of Financial Sources

10. Classification of Financing Schemes (including financing agents)

11. Classification of Beneficiary/Patients' characteristics

12. Classification of Resources for production of health goods and services

13. Classification of Health care products

14. Health human resources

PART III. BASIC INDICATORS, TABLES AND COMPILATION OF HEALTH ACCOUNTS

15. Presentation of results

16. Basic accounting rules and guidelines

17. Possible compilation processes

18. Analytical use of SHA

Annex

Glossary

Links between different units in the SHA Manual 2.0

Top of page

Latest Updates

Submitted documents

Track Progress towards SHA 2.0

Access submitted documents

Previous publications on the System of Health Accounts

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OECD (2000) A System of Health Accounts Version 1.0

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WHO, World Bank and USAID (2003) Guide to producing national health accounts

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Eurostat, ONS (2004) SHA Guidelines