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                  Calculation and Analysis of Total Health Expenditure 
                       For the Period 2005—2010 in Hunan Province 
                                                    Abstract 
             The total expenditure on health is reflected the health funds flow from the angle of all 
        exercise. It can be measured and presented its present situation. So far, our country already 
       has more than 20 provinces which launched accounting work of the total  expenditure on 
       health.    Therefore,   there  is  great  significance   for accounting     the  total  cost  of  Hunan 
       province   to   know   the   location   and   make   suitable   policies   for   coordinated   development 
       between economic and social. 
             The paper calculates total health cost in Hunan   province from 2005 to 2010 by the 
        source  and   financing  method   and   allocation   method.   Hunans   total   health   expenditure  of 
       year 2005 and 2010 grows rapidly, and it has been increased from270.09 billion RMB to 
        739.78    billion  RMB.    The   growth     rate  of  TEH     is  24.72 percent.   The   government 
        expenditure   and   the   socials   expenditure  are  increased   every   year,   but   the   proportion   of 
        out-of-pocket payments is also higher which decreased from75.8 percent to 43.74 percent. 
       From the perspective of health expenditure allocation, more than 50 percent of the resource 
        is allocated to medical establishments and 10 percent is allocated to public health facilities. 
       We   can   know   that   the   structural   problems   of   TEH   in   Hunan   province   have   not   only 
       restricted the allocation equity of health resources. So increasing the government and the 
       public health spending, optimizing the allocation of  resources,improving the government 
        investment efficiency, establishing and perfecting medical insurance system 
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