This study summaries the financing， distribution and use of funds for curative care of children in Anhui Province， and provides a future reference for the adjustment and formulation of relevant health policies. Refer 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 in this work. The curative care expenditure of children in Anhui in 2016 cost 7.50 billion?yuan， accounting for 8.76% of the curative care expenditure in this province， among which the per capita curative care expenditure was 662.75 yuan. In 2016， curative care expenditure of children in Anhui was mainly derived from regular health financing schemes（35.07%），the household out?of?pocket payment （61.36%）focused mainly in hospitals （76.09%）， only 15.59% occurred in primary health care institutions mainly in the 0~4 year old age group. The cost of medical resources are primarily from respiratory diseases that certain conditions originated from the per natal period and injuries， poisoning， and other external causes. Notably， the economic burden on the family remiansritical and the financing structure is yet optimized. The configuration system of medical institution is imbalanced and thus causing the flow of patients for proper medical treatment is not well organized. It suggests that the financing structure should be adjusted by up grading primary health care services certain populations should be paying more care and attention that effective prevention and control measures should also be taken into consideration.