Abstract: Objective: To build an accounting system of provincial total Chinese medicine expenditure based on the provider distribution method, and to provide methodological reference for the other provinces. Methods: Provider distribution method, case summary method and coefficient allocation method. Conclusion: This research is based on the case summary method for the first time to calculate the total Chinese medicine expenditure, the method is innovational and the result is accurate. The accounting of Chinese medicine institutions may be overestimated. The financial subsidy of non-Chinese medicine institutions may be underestimated.Accounting work requires a number of data,and needs for multi-sectoral collaboration.