Universal health coverage (UHC) is a growing policy priority in many countries, as well as a significant and increasing focus of attention at the international level, forming one of the targets of Sustainable Development Goal 3. Currently, many countries have committed to UHC and are now reviewing, analysing, and modifying health financing arrangements in their countries. In support of these developments, WHO developed a reference guide to develop a national health financing strategy. It emphasizes that progress towards UHC needs not only strong political commitment but also a coherent strategy which ensures that the different aspects of the health system are aligned and coordinated with each other in order to effectively address core performance challenges. A coherent and well-aligned strategy for health financing reform can play a key role in this process. WHO’s thinking on the development of health financing policy and a strategy, is rooted in its conceptual approach policy, including a set of guiding principles proposed in this Reference Guide. The Guide also lays out a set of issues which need to be addressed in order to ensure the development of a comprehensive and coherent health financing strategy. http://www.who.int/health_financing/documents/health-financing-strategy/en/
