NHS budgets in Scotland will only be protected through independence, the SNP has said.
Almost £100,000 is lost from the Scottish block grant for health for every £1 million that is cut from the UK health budget, figures from the Scottish Parliament Information Centre (SPIC) show.
The SNP said the Scottish Government has a "cast-iron commitment" to protect the principles of the NHS.
An Audit Scotland report published earlier this week showed health boards broke even last year but face more pressure to balance their books in 2012-13, with savings of over £270 million required.
All 23 boards met their budget targets for the fourth year running in 2011-12, but this was achieved by moving funding across the NHS during the year, and some boards also received extra help from the Scottish Government.
Bob Doris, deputy convener of the Health and Sport Committee, believes independence will protect NHS budgets in the long term.
He said: "The privatisation agenda by the Tories and Labour south of the border in areas such as healthcare has highlighted the benefits of having a Scottish Parliament that has protected the founding principles of a public NHS in Scotland, free at the point of need.
"It is only because the NHS in Scotland is already effectively independent that it is not being run into the ground by the Tories, as we are witnessing in England.
"Indeed, the way in which the health service is being run in Scotland underpins the case for decisions in all areas to be taken in Scotland. Labour are no better - locked into an anti-independence pact with the Tories in trying to roll back the benefits we have gained from devolution since 1999.
"Ultimately, the only way for Scotland's NHS to be protected in the long term is for all of the economic and policy decisions to be made here in Scotland, and for Scotland to be in charge of our own resources with an independent Parliament."
