* CONTENTS

1. Introduction 2. Structure and Trends of Health Expenditure 3. Conclusions

* SUMMARY

In Hong Kong SAR, the first Domestic Health Accounts (DHA –- the Special Administrative Region’'s equivalent of National Health Accounts) were developed as part of a consultancy to review the local health system in November 1997, based on preliminary drafts of the Principles of Health Accounting for International Data Collections, OECD 1997. Since 2003, the Health, Welfare and Food Bureau of the Government of Hong Kong SAR has commissioned the University of Hong Kong to lead on the updating exercise based on the conceptual framework for HKDHA. The framework has been drawn up based on the OECD A System of Health Accounts (SHA), subsequently modified with input from a wide spectrum of stakeholders and potential users of HKDHA. This paper presents SHA-based estimates of total expenditure on health in Hong Kong SAR for fiscal year 2001/02, with breakdown by financing source, function, mode of production and provider...