Objective To calculate total health expenditure in 2014 in Hunan province, and analyze the problem of financing and distribution structure so as to provide reference health reform. Methods It used source, organization and health expenditure accounting Methods. Results In 2014, the total health expenditure in Hunan province was 146. 064 billion yuan, accounted 5. 40% of GDP. The proportion of social health expenditure rose to 32. 25%. The proportion of personal health spending fell to 38. 03%. Conclusions In 2014, annual total health expenditure structure tend to become better. The proportion o...