National Health Accounts

National Health Accounts

The National Health Accounts is a process through which countries monitor the flow of money in their health sector. Looking at different perspective of health financing. The World Health Organisation has been coordinating efforts at the global level to produce those estimates for each and every country.[1]

Contents

History

National Health Accounts have been developped using the System of Health Accounts (SHA) defined by OECD. The SHA has been developped since 2000. National Health Accounts have been produced in most developping countries between 2002 and 2009. A new version of SHA has been released in 2011.[2]

Basic Structure

Every expenditure in the health system is classified according to characteristics. The three major categories are : Health Care Functions, Health Care Providers, Health Care Financing Schemes. Within each category, you find a number of subcategories.

Example of subcategories in Health Care Financing Schemes

Public expenses
  • Tax
  • Mandatory Health Insurance - Social
  • Security- Earmarked taxes
  • Public Donor funding
Private expenses
  • Direct Household Expenses (OOP)
  • Non Governmental Organisation
  • Private insurance -Community Insurance
  • Health expenses by companies

References

  1. ^ World Health Statistics 2011
  2. ^ A system of health accounts, 10 Oct 2011, 522 pages http://www.oecd-ilibrary.org/social-issues-migration-health/a-system-of-health-accounts_9789264116016-en

External links


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