健康事关每个公民的基本福祉,每个政府都应当为公民提供最基本的医疗卫生服务或补助。对河北省2007年的县级数据分析表明,该省的县级医疗卫生支出处于一种“低水平的均衡”状态,且该转移支付在该省的分配过程并没有体现缩小上年县际间医疗卫生支出差异的均等化导向。对中国基层政府医疗卫生支出的政府间财政策略应当具有阶段性,首先应激励基层政府加大医疗卫生投入力度,其次应防控基层政府之间医疗卫生支出差异的扩大。 Health concerns the basic welfare of every citizen, and every government should provide its citizens with the most basic health services or subsidies. County-level data analysis of Hebei Province in 2007 shows that county-level medical and health expenditure in the province is in a “low-level equilibrium” state, and the distribution of the transfer payment in the province does not reflect the reduction of the previous county The Equalization of Inter-country Medical and Health Expenditure Differentiation. The intergovernmental fiscal strategy for medical expenditures of grassroots governments in China should be phased. First, grassroots governments should be encouraged to increase investment in health care. Second, we should prevent and control the expansion of differences in medical and health expenditures among grassroots governments.