目的:分析上海市卫生总费用的机构流向。方法:应用“个案汇总法”对2010年上海市卫生总费用进行核算,分析评价上海市卫生总费用的总量、结构及趋势。结果:上海市2001—2010年10年来卫生总费用总额逐年上升,机构流向基本稳定。结论:建议确定合理的机构费用增长机制,同时完善政府卫生投入机制、医疗保险支付方式等,使卫生总费用的分配更趋于合理。 Objective: To analyze the institutional flow of total health expenditure in Shanghai. Methods: The total health expenditure in Shanghai was calculated by using the “case summary method” in 2010, and the total amount, structure and trend of total health expenditure in Shanghai were analyzed and evaluated. Results: The total health expenditure in Shanghai in the 10 years from 2001 to 2010 increased year by year, and the institutional flow was basically stable. Conclusions: It is suggested to determine a reasonable mechanism for the growth of agency fees, improve the government health investment mechanism, and pay for medical insurance so that the distribution of total health expenditure will be more reasonable.