Abstract: Objective: To make the health expenditure accounting results serve the adjustment of health policy better. Methods: Use the China’’s health expenditure accounting methods based on System of Health Accounts 2011 (SHA2011), combined with the actual situation in Beijing, Beijing current health expenditure in 2015 was estimated. Results: Beijing current health expenditure in 2015 was 1,614.28 yuan, which accounted for 7.03% of GDP. Public financing scheme, voluntary funding scheme, household out-of-pocket payment accounted for 58.19%, 10.92%, 30.89%. Expenditure in hospital, primary-level medical and healthcare institutions, disease prevention institution, drug retail institutions accounted for 65.53%, 8.56%, 2.72%, 2.06%, 17.42%. Expenditure on curative care, drug and medical supplies, preventive care costs accounted for 17.47%, 5.46%, 73.42%%. Conclusion: Total current health expenditure in Beijing is reasonable. Public financing ability is strong. Most of the fund flows to the hospital and drug retail institutions. Curative care and drug consumption is the main part.