卫生服务供方分类决定了卫生服务业生产核算的范围,因此明确卫生服务供方分类的主体是卫生服务业生产核算的基础。目前,涵盖卫生服务供方的国际分类体系包括ISIC和ICHA-HP两种,但二者对卫生服务供方的划分却存在较大的差异,本文在明确上述差异的基础上,探寻产生差异的原因,并得出对我国的启示。 The classification of health service providers determines the scope of health services accounting. Therefore, it is clear that the subjects of health service providers’ classification are the basis of health services accounting. At present, the international classification system covering health service providers includes two types of ISIC and ICHA-HP, but there is a big difference between them in the division of providers of health services. Based on the above differences, this article explores the differences between The reason, and draws the enlightenment to our country.