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国家对卫生事业的投入不足，是近年来同道们反复大声疾呼的问题。本文从动力结构、决策结构和信息结构３方面分析了现有筹资方式所固有的局限性。笔者提出应建立新的筹资方式作为补充，并依次讨论了设立卫生事业附加税（费）以及利用烟草税的可行性，笔者认为国家分阶段将烟草税全部转交给卫生事业的可行性最大。
The lack of state investment in health care has been a problem that has repeatedly been raised by colleagues in recent years. This paper analyzes the inherent limitations of the existing financing methods from the aspects of dynamic structure, decision structure and information structure. The author proposes that a new fundraising method should be added as a supplement, and in turn discusses the feasibility of establishing additional taxes (fee) for the health sector and the use of tobacco tax. The author believes that the state will transfer all the tobacco taxes to the health sector in phases.