Health accounts

                                  Overview

                                  Health accounts are a way for countries to monitor health spending across multiple streams, regardless of the entity or institution that financed and managed that spending. They allow health administrators to learn from past expenditure and improve planning and allocation of resources throughout the system, thereby increasing efficiency and accountability. The system generates consistent and comprehensive data on health spending in a country, which in turn can contribute to evidence-based policy making. Within this system, countries can track changes in policy priorities and understand if the introduction of reforms and new programs resulted in changes in health resources allocation and expenditure.

                                  Understanding the details of health spending is essential and allows countries to improve their systems, ultimately to make them fairer and better serve the people. Health accounts help to protect people from catastrophic health bills and reduce inequalities in health. They are seen as an essential step in creating a universal health coverage system.

                                   

                                  WHO Response

                                  WHO works with Member States and partners to support the implementation of the health accounts system towards the goal of countries attaining universal health coverage. Through the Health Accounts Country Platform, WHO provides countries with the accounting framework System of Health Accounts (SHA) 2011, tools and technical support to institutionalize and set up a harmonized, integrated platform for annual and timely collection of health expenditure data.

                                  To this end, the Global health expenditure database (GHED) was created to compile internationally comparable data on health spending for close to 190 countries from 2000 to 2017. As an open access platform, it helps countries compare health expenditure data towards a better understanding of how money is spent on health care in different countries, how much is contributed by households, insurance companies and governments, on which aspects of the health care system priority is given, and more. WHO works with Member States to update the database annually using available data from public and privates sources.

                                   

                                  60%

                                  of global spending

                                  on health comes from public spending

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                                  1/3

                                  of total primary health care spending comes from governments

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                                  US$ 41 vs. US$ 2,937

                                  more than 70 times

                                  the average health spending per capita in 2017 for low vs. high income countries (resp.)

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                                  Publications

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                                  Global expenditure on health: Public spending on the rise?

                                  The 2021 Report examines country health spending patterns and trends over the past 20 years, before the COVID-19 pandemic, with greater focus on public...

                                  Global spending on health: Weathering the storm

                                  The 2020 Report analyses global health spending for 190 countries from 2000 to 2018 and provides insights as to the health spending trajectory from the...

                                  Global Spending on Health: A World in Transition

                                  This 2019 report Global health spending: A world in transition examines how countries progress towards financing UHC in a world in transition.The report’s...

                                  Report of the Global conference on primary health care: from Alma-Ata towards universal health coverage and the Sustainable Development Goals

                                  On 25 and 26 October 2018, government ministries, United Nations organizations, nongovernmental organizations, and civil society came together in Astana,...