Background: Respiratory disease is now the leading cause of morbidity and mortality worldwide. They simultaneously impact public health at the population level and also cause great financial distress for families . Understanding the distribution of diseases and the Current Curative Expenditure (CCE) can provide a basis for policy decisions and interventions. This study analyzed the status of respiratory diseases spending using data from “System of Health Accounts 2011” (SHA 2011) to provide health policy advice to Hunan Province, China, and insights for other more developed areas in China. Methods: Data were collected by multi-stage stratified random sampling approach and the medical expenses of patients with respiratory diseases were calculated based on the SHA 2011, including the dimensions of institutional resource flow and service function. Regression analyses were conducted to identify influencing factors of hospitalization expenses. All analyses were conducted using software SPSS 25.0. Results: The CCE for Respiratory diseases in 2017 was 215.42 billion Chinese yuan (CNY), accounting for 15.94% of total expenditure on health in Hunan Province, China. Children aged 0-4 and elderly aged 60-69 spent the most on the treatment for such diseases. Length of stay, age, and institution level were the three most important factors affecting hospitalization expenses. Conclusions: The CCE of respiratory diseases is extremely high, with problems related to treatment efficiency and equity. It is essential to expand health insurance coverage, establish hierarchical medical system, and reduce curative expenditure.