巴西卫生账户制度化：方法、数据和政策相关性综述

Investment Rating - The report does not explicitly provide an investment rating for the health accounts initiative in Brazil Core Insights - The OECD supports Brazil's Ministry of Health in institutionalising annual health accounts to enhance health policy decision-making and ensure alignment with international standards [15][28] - The report highlights the need for comprehensive documentation of the production process, data sources, and methodologies to improve transparency and sustainability of health accounts [29][31] - Brazil's health spending is lower than the OECD average, with significant reliance on voluntary health insurance and out-of-pocket payments [34] Summary by Sections National Health Accounts – a tool to track health spending - National health accounts are essential for tracking health spending and informing policy decisions, with Brazil having a history of health satellite accounts and attempts at national health accounts [27][53] - The OECD emphasizes the importance of systematic tracking of health spending to improve transparency and accountability in health systems [39][71] Overview of the Brazilian health system - The introduction of the Sistema Único de Saúde (SUS) has increased access to health services, but financing remains complex with significant roles for private health insurance [22][23] - Brazil's health spending data indicates a higher proportion allocated to outpatient care compared to inpatient services, with notable gaps in coverage for pharmaceuticals [34][36] A new approach to institutionalise health accounts production in Brazil - The report assesses the proposed methodology for estimating health spending in Brazil, finding it generally aligned with international standards but identifying areas for improvement [30][32] - Recommendations include establishing a dedicated national health accounts team and developing strong relationships with data providers to enhance the production process [34][36] Expanding the scope: Possible extensions of health accounts in Brazil - Future expansions could include mapping health spending to providers, tracking health sector investments, and exploring regional variations in health spending [20][36] Strengthening health accounts in Brazil: Institutionalisation, governance, and policy impact - The report suggests that Brazil should strengthen its dissemination strategy to maximize the impact of health accounts on policy-making, including the publication of metadata and methodological reports [35][36]