从我国国情出发,通过对我国卫生服务性质、医学目的、特点分析,从理论与实践结合上提出在深化卫生改革过程中必须始终坚持效率与公平相统一的原则,正确认识和处理卫生资源配置与卫生保健目标关系、经济收益与社会效益关系. From the perspective of China’s national conditions, through the analysis of the nature of health services, medical purposes, and characteristics of China’s health, a combination of theory and practice suggests that in the process of deepening health reform, we must always adhere to the principle of unification of efficiency and fairness, and correctly understand and handle the allocation of health resources. Relationship between health care target relations, economic benefits and social benefits.