A System of Health Accounts 2011
Revised edition
A System of Health Accounts 2011: Revised Edition provides an updated and 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. It 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. It is the result of a 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.
Published on March 16, 2017