2012-11-30-世界卫生组织-Accounting_capital_expenditures_under_SHA_2011_12页_223kb

CAPITAL ACCOUNT IMPLEMENTATION (SHA 2011 STUDY)

1. Capital Account Structure

• The 2011 SHA manual introduces a capital account table divided into three parts:
  • Changes in Assets: Includes gross capital formation components, categorized by asset types (infrastructure, machinery/equipment, intellectual property), and non-produced non-financial assets.
  • Changes in Net Worth/Liability: Records financing mechanisms (savings, grants, borrowings) and defines balancing items like net borrowing if deficits occur.
  • Memorandum Items: Includes research & development and education/training costs related to health.

2. Country Reporting Capabilities

• Countries report varying levels of detail on the proposed aggregates.
• Many can report Gross Fixed Capital Formation (HK11) and its breakdown by asset type (infrastructure, machinery, intellectual property).
• Capital Transfers (mainly from government) represent an important and feasible financing source capable of being reported by several countries.
• Governments or insurance corporations' budget data are valuable for identifying capital transfers linked to specific health providers classified under ISIC/ICHA-HP.
• Data on other financing elements (savings for providers, private-public partnerships) or more detailed asset/negative asset data (impairments) were generally unavailable.

3. Methodological Improvements

• The new capital account clarifies the reporting of financing mechanisms for asset acquisition, addressing ambiguities present in previous methods (based on financing source or provider ownership).
• It distinguishes clearly between Gross Capital Formation and its component Gross Fixed Capital Formation.
• The focus on recording the transactions (savings, capital transfers, net lending/borrowing) used for financing provides greater precision and comparability than splitting capital formation by agent/financial scheme under the old system.
• The new definitions help compilers report existing data more appropriately within the capital account framework.

4. Data Availability and Challenges

• Data availability for capital accounts differs significantly by country due to national institutional arrangements and reporting obligations.
• Data based on the ownership of providers may be more accessible from the public sector.
• Relatively comprehensive data, especially regarding the financing of investments, appears available for hospitals, while limited or non-existent for some provider types (like retailers HP5) or certain financing components.
• While some supplementary aggregates are available, the primary scope remains the implementation and reporting of the capital account itself.
• Further technical support may be needed to enhance implementation, particularly regarding classification, asset revaluation issues, capital leasing treatments, and ensuring more comprehensive provider coverage.

5. Quality and Comparability

• While it is too early to assess the full impact, the clearer definitions and classifications in Chapter 11 (SHA 2011) are expected to improve the quality and comparability of international capital data by enabling compilers to structure available data consistently within the new framework.