The health of people is one of the most important economic growth factors in the society. Accordingly, enhancement of health indicators is one of the main goals of the government on the path to the development. With respect to the external consequences and market failure on the health in the health services system, open markets will be rarely accountable.
Most health systems in the world are run by the governments with different levels of supervision. The health accounts system can help government officials and policymakers make sound decisions by providing appropriate information in this area