Objective: To account and analysis the curative care expenditure of Beijing based on System of Health Accounts 2011 (SHA2011) . Methods: Based on SHA 2011 and combined the actual situation in Beijing, it accounted curative care expenditure of Beijing by financing scheme, health provider and health function. Results: The total cost of curative care in B eijing was 1,185.24 billion , accounting for 73.41% of the total cost of health care, 5.16% of GDP, and about 6: 4 for outpatient and inpatient service. The treatment services were mainly provided by the hospital The Conclusion: The treatment of disease is the main body of consumption of health service; the financing channels of treatment service funds are diversified and the financing structure needs to be optimized. The consumption of treatment services mainly occurs in hospitals, Services to provide more outpatient services, outpatient and inpatient financing programs have some differen ce