Based on the System of Health Account 2011 (SHA 2011), connected with the characteristic of the system of children health financing and the foundation of the statistics, fundamental rule of children health expenditure was formed and the top-down accounting method was designed. Using SHA2011, we can account the financing, distribution, application and beneficiary population of the children health expenditure.%基于“卫生费用核算体系2011”（SHA 2011），结合我国儿童卫生筹资体系特征和数据统计基础，确定了我国儿童卫生费用核算的基本原则和“自上而下”的分解核算方法。使用SHA2011，可以核算我国儿童卫生费用的筹资、分配、使用和受益人群。
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