* CONTENTS

1. INTRODUCTION 2. DATA SOURCES AND ESTIMATION METHODS 3. STRUCTURE AND TRENDS OF HEALTH EXPENDITURE

* SUMMARY

The availability of the OECD’s System of Health Accounts (SHA) manual has been of great assistance in producing National Health Accounts for Korea. With estimates prepared on a SHA basis it is possible to compare better the health expenditure of Korea with other OECD countries. Awareness and appreciation of the advantages of applying SHA for health expenditure classifications has been increasing with OECD health expenditure figures more frequently quoted by health policy makers.

In the process of construction and submission of SHA data for the past decade to the OECD, there has been a general acceptance of the value of regularly updating health accounts both inside and outside government.....