WHO世界卫生组织：在2011年卫生统计系统下跟踪药品支出报告（英文版）

This technical note provides guidance on tracking pharmaceutical expenditures under the System of Health Accounts (SHA) 2011. It explains key concepts, terminology, and definitions, clarifying differences in how pharmaceutical expenditure is treated across SHA dimensions, classifications, and categories. The document details boundaries, supply chain dynamics, and pricing principles, and outlines data sources and estimation methods, including administrative records, surveys, and international