Abstract Objective: To study the financing, distribution and use of funds for curative care of children in Anhui Province, and provide reference for the adjustment and formulation of relevant health policies in the future. Methods: Referring to the expenditure accounting of health for children in China based on the “A System of Health Accounts 2011 Edition”, the curative care expenditure of children in Anhui was calculated and analyzed. Results: The curative care expenditure of children in Anhui in 2016 was 7.50 billion yuan, accounting for 8.76% of the curative care expenditure in the province, and the per capita curative care expenditure was 662.75 yuan. In 2016, curative care expenditure of children in Anhui was mainly from regular health financing schemes(35.07%) and household out-of-pocket payment (61.36%), mainly in hospitals (76.09%), only 15.59% occurred in primary health care institutions, mainly in the 0-4 year old age group, medical resources are at the top of the list of respiratory diseases, certain conditions that originate in the perinatal period and injuries, poisoning, and other causes of external causes. Conclusion: The economic burden on the family is serious and the financing structure is unreasonable. The medical institution configuration is imbalanced and the flow of patients for medical treatment is unreasonable. It suggests that the financing structure should be adjusted, primary health care services should be upgraded, and key populations should be monitored and effective prevention and control measures should be taken.