Health accounts

National health accounts (NHA) constitute the systematic, comprehensive and consistent monitoring of resource flows in a country's health system. They are designed to facilitate the successful implementation of health system goals by its stewards. Stewards of the health system are entrusted to provide an optimal package of goods and services to maintain and enhance the health of individuals and populations, be responsive to their legitimate expectations and protect them from an unfair financial burden. NHA trace for any given year all the resources that flow through the health system over time and across countries.

WHO. National Health Accounts: Concepts, Data Sources and Methodology.