ABSTRACT【Objective】The aim of our study was to provide more accurate data for drafting the related health policies through describing the results of Liaoning medical expenditure burden based on the System of Health Accounts 2011(SHA 2011) which included rehabilitation and long-term nursing service expenditure, and presenting medical expenditure from the allocation of medical expenditure in different health institutions.【Methods】The study descripted the general situation of Liaoning medical expenditure burden in 2014 by using the newest method----SHA2011.【Results】The aggregate of Liaoning medical expenditure was 54.896 billion yuan, accounted for 75.41% of current health expenditure and 1.92% of GDP. The per capita medical expenditure reached 1295.32 yuan; From perspective of the agency, medical expenditure of the hospital accounted for 85.03%, but medical expenditure of the primary health care institutions only accounted for 1.39%. From perspective of the constituent part of medical expenditure, hospitalization expenses accounted for 87.19% which was much higher than ambulatory care expenses.【Conclusion】The allocation of health resources among health agencies needed to be optimized. We should design an integral expenses-controlled system to solve the problem of high-proportion hospitalization expenses.【Key Words】National Health Accounts; Medical Expenditure Burden; System of Health Accounts 2011;