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.
Contents
History
National Health Accounts have been developed using the System of Health Accounts (SHA) defined by OECD. The SHA has been developed since 2000. National Health Accounts have been produced in most developing countries between 2002 and 2009. A new version of SHA has been released in 2011.
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