英文【OECD】卫生账户制度化的最佳实践：学习13个经合组织国家的经验

Best Practice in Institutionalising Health AccountsLearning from Experiences in 13 OECD CountriesBest Practice in Institutionalising Health AccountsLEARNING FROM EXPERIENCES IN 13 OECD COUNTRIESThis work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed andarguments employed herein do not necessarily reflect the official views of the Member countries of the OECD.This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law.Please cite this publication as:OECD (2025), Best Practice in Institutionalising Health Accounts: Learning from Experiences in 13 OECD Countries, OECD Publishing, Paris, https://doi.org/10.1787/cf997130-en.ISBN 978-92-64-33681-0 (print)ISBN 978-92-64-86281-4 (PDF)ISBN 978-92-64-54153-5 (HTML)Photo credits: Cover © Andrey_Popov/Shutterstock.com.Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025 Attribution 4.0 International (CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/).Attribution – you must cite the work.Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered valid.Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one.  3 BEST PRACTICE IN INSTITUTIONALISING HEALTH ACCOUNTS © OECD 2025 Foreword Over recent decades, an increasing number of countries around the world ha