巴西卫生账户制度化：方法、数据和政策相关性综述

Institutionalising HealthAccounts in BrazilA REVIEW OF METHODS, DATA AND POLICYRELEVANCE This 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),Institutionalising Health Accounts in Brazil: A Review of Methods, Data and Policy Relevance, OECD Reviews ofHealth Systems, OECD Publishing, Paris, https://doi.org/10.1787/b6d405f9-en.ISBN 978-92-64-84697-5 (print)ISBN 978-92-64-55790-1 (PDF)ISBN 978-92-64-58400-6 (HTML)OECD Reviews of Health SystemsISSN 1990-1429 (print)ISSN 1990-1410 (online)Photo credits:Cover © Focus Pix/Shutterstock.com.Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025Attribution 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 thetranslation, 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 inthis 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 forany 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 shallbe Paris (France). The number of arbitrators shall be one. INSTITUTIONALISING HEALTH ACCOUNTS IN BRAZIL © OECD 2025ForewordEnsuring that health systems deliver valuefor money is critical, especially in times when they face anincrease in the demand for healthcare while competing with other priorities for scarce public funding. Inthis context, national health accounts serve as a powerful tool for systematically tracking and monitoringthe financial resources dedicated to health. They can help ensure that funds are allocated to spendingareas where they generate most value. The OECD has been a leader in developing and promoting the useof health accounts as well as standardising them to ensure international comparability of health spendingestimates.In 2023, after two previous rounds of producing national health accounts over the past decade,the Ministryof Health of Brazilcommitted toinstitutionalisingthe annual production of health accounts and by doing sounlock the full potential of health accounts to better inform health policy decision-makingin the country.The OECD Secretariat is supporting theMinistryof Healthin this endeavourand this reportreviewsthisnewBrazilian initiative to ensure that it is line with international standards.It also providesrecommendations on how to best institutionalise the regular production of health accounts and disseminateits resultsfor greater policy impact. Finally, the reporthighlights opportunities for expandingthe currentworkin the futureto serve information needs in Brazil.The authors of this report are Michael Mueller, Jose Manuel Jerez Pombo and David Morgan of the OECDHealth Division. The production of the report and the broader project of which this report is one output weremanaged by Michael Mueller.This report was made possible thanks to the financial support from theMinistry of Healthof Brazil.It was informed by in-depth discussions with the health accounts team withinthe Ministry of Health in Brazil and participants at a workshop in Brasilia in June2024, as well as by theBrazilian National Health Accounts manual which has been drafted by the Health Accounts team withinthe Ministryof Health and to which reference will be made throughout this report. Recommendati