Health accounts – Distribution by funder

The health accounts track the expenditure and analyse in detail the final consumption of health care in France and the corresponding financing, whether they are covered by sickness insurance, the State, local authorities, complementary bodies or directly from households. Developed by DREES, the health accounts are one of the satellites of INSEE’s national accounts, whose methodology they adopt. They also serve as a basis for the preparation of health accounts presented in international fora (OECD, Eurostat and WHO HAS system) and thus enable international comparisons to be made on a reliable and harmonised basis.卫生账户（health accounts）用于追踪法国医疗保健领域的支出情况，并详细分析其最终消费与对应的融资渠道，明确此类医疗消费是否由疾病保险、国家财政、地方当局、补充保障机构或家庭直接支付承担。该卫生账户由法国就业研究与统计司（DREES）开发，是法国国家统计与经济研究所（INSEE）国民账户体系的附属卫星账户之一，并沿用其核算方法论。此外，它还是在国际场合（经合组织OECD、欧盟统计局Eurostat及世界卫生组织HAS系统）中展示的卫生账户编制基础，因此能够在可靠且统一的标准框架下开展国际间医疗健康相关数据的对比分析。