中文摘要：

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。

英文摘要：

Health is related to the basic welfareof every citizen.Governments have obligations of providing essential medical and health ser- vices to public.The analysis to the county-level data of Hebei province in 2007 manifests that the county-level public health expenditures are in a＂low level equal＂ condition, meanwhile, the distribution of transfers in the provincewas not equalization-oriented based on the in- ter-county expenditure disparity on public health of last year.The intergovemmental financial strategies to local governments in China should have stages： firstly it is necessary to urge local governments to increase fiscal input on public health; secondly take actions to pre- vent the enlarging of expenditure disparities of public health between local governments.