This document provides a review of current definitions and classifications used in National Health Accounts (NHA) work by the Organization of Economic Co-operation and Development (OECD) and four OECD member countries, USA, UK, Canada and Japan. Additionally, the conceptual framework developed for the Hong Kong SAR Government’s Domestic Health Accounts by the Institute of policy Studies is reviewed, and differences noted. Given the similarities between the two systems, the definitions adopted for Hong Kong are recommended for Sri Lanka in many instances. On the basis of these approaches, recommendations are made to options for the framework to be used in Sri Lanka’s NHA.

Year of Publication:1998 Revised – March 2001