We compare China\'s health tiered financial sytem from the overall health financial scale,the structure of health expenditure at all levels of government as well as the transfer payment system,etc with other countries.

Total health expenditure study has become the central topic of health system reform,macro health policy and health finance since 30 years health system reform.

China is in the crucial time of how to design the total health sector reform programs,the model of finance of health care and the condition of make up of national health account and the role and responsibility of state in the health care services is fundamental issues,so as the health care fiscal and the health care finance are come out in China.

Our country’s finance disbursement of health care level has the direct relationship with the equity of theinhabitants’ funds rising, but there are few academic discussions on the interlocal inequality of Chinese financedisbursement of health care.