System of Health Accounts (SHA)  as an anchor for accountability of health systems in the EU Member States. Potential for linking health spending to the treatment of diseases

Dorota Kawiorska


A System of Health Accounts (SHA), recently adopted by the European Commission as a statistical framework for reporting data and metadata on health care expenditure and financing have paved the path for systematic data collection in the field which is indispensable for ensuring transparency and accountability of health care system on the Member States' level and for adequacy of many health policy recommendations on the EU level. The purpose of this paper is therefore to present  selected aspects of the informative and analytical power of the core and extended accounting framework of the System of Health Accounts (SHA) in the context of health care system accountability with emphasis put on the role of the European Commission in straightening it among MS. A special attention is paid to one of the SHA newly developed analytical interfaces i.e. the ‘consumer health interface’ which has potential to be used for conducting multidimensional analyses of health spending by patient characteristics, including diseases and health conditions.

Słowa kluczowe: System Rachunków Zdrowia, systemy ochrony zdrowia, rozliczalność, wydatki związane z leczeniem schorzeń

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