借助1997—2013年中国地区间财政医疗卫生支出的数据,运用不平衡指数、加权离差系数方法测算财政医疗卫生支出的空间非均衡分布特征,并采用泰尔指数方法对地区间财政医疗卫生支出差距的演变轨迹进行分析,进而揭示出财政医疗卫生支出在地区之间和地区内部差距的变化过程。从测度结果来看:中国地区间财政医疗卫生资源配置不断优化,财政医疗卫生支出的总体差距主要源自各地区的内部差距,而区域内部差距主要由东部地区的内部差距引起。因此政府在继续加大对中、西部地区医疗卫生事业发展财政资金扶持力度的同时,为更好地促进地区间财政医疗卫生支出均衡发展,当下更应着力于缩小东部地区省际财政医疗卫生支出差距。 Based on the data of fiscal expenditure on health in China from 1997 to 2013, we use the method of Imbalance Index and Weighted Difference Coefficient to measure the spatial distribution of fiscal expenditure on health, and use the Theil Index method to estimate the expenditure on financial health care among regions Gap analysis of the evolution of the trajectory, and then reveals the financial health expenditure in the region and the regional differences in the process of change. Judging from the measurement results, the allocation of financial health resources in China has been continuously optimized. The overall gap in FHs expenditures mainly stems from the internal disparities in various regions, while the intra-regional disparities are mainly caused by the internal disparities in the eastern regions. Therefore, while continuing to increase financial support for the development of medical and health undertakings in central and western regions, in order to better promote a balanced development of inter-regional fiscal and social health expenditures, the government should focus more on reducing expenditure on inter-provincial financial and medical services in the eastern region gap.