In recent years，problems on China’s health care come to be unveiled.The problem of“it is difficult to see a doctor”“it is expensive to see a doctor”which is caused by the soar of the medicine and medical treatment prices has already become the economical and society＇s hot topic which the people paid attention to generally.It has been agreed generally that the existing health care system should be reformed.

Accordingly，on the basis of the research of predecessors，guided by Marxism，relating theory to practice，combining empirical and normative analysis，quantitative and qualitative analysis，horizontal and vertical comparative method，the thesis concentrates on health resource allocation.In order to seek the best choice for Government policy maker to solve the problems on Chinese health care effectively，it inquires into every aspects of health resource allocation entirely and systematically，such as theoretical basis，allocation mechanism，framework and fiscal function and policies.Covering health eco⁃nomics and public finance，the study belongs to interdisciplinary field.Out of the ordi⁃nary，finding the theory cornerstone of health economics diligently from Marxism economics，this thesis grasps the general rule of health resource allocation from the macroscopic angle accompanied with theory and policy innovation.The main standpoints of the thesis are as follows：

First，embedded in the long-scale system of social and economic resource allocation，health resource allocation has its inherent contradiction-fairness and efficiency.According to Marxism Society Reproduction Thought，social reproduction is the organism of material and human aspects which includes health enterprise.Human capital theory strengthens that the improvement of human life expectancy largely influenced by medical condition is a form of capital.Admittedly，confined to Non-profit Organism，as a portion of national synthesis productive forces，health industry plays an important role in serving for national and public interests.Therefore，policy makers dispose health resources should aim fairness compatible with efficiency，which is called health resources disposition fairness in this thesis.

Second，the mechanism of health resources is a blend of governmental，marketable and social ones guided by the government.It is the absence of government responsibility that has caused the current sincere health care problem in China.It is cannot denied that the Government should transfer its function and take multiple parts in perfecting the status of Chinese health resource allocation.

Third，only by linking production（hospital），assignment（medical safeguard system），exchange（medicine circulation），expense（patient）into one organic unification can medical service industry move effectively and efficiently.Relied on Marxism Social Reproduction Thought，Chinese Government must reconstruct the framework of health resources disposition from the following four points：hospitals being collectivized Non-profit Organizations involved with multiple capital；multi-level medical safeguard system covering basic medical insurance，social medical service rescue and commercial medical insurance；medicine circulation marked with separating medicine from care and National Basic Medicine Regulation；scientific health consummation and wonderful supervising mechanism.

The last and the most important，from the viewpoints of Generalized Fiscal Theory it is fiscal assignment that controls and guides health resource allocation，which means fiscal assignment is the main body，focusing on structure adjustment and determining the best benefit pattern of health resource allocation.Therefore，the fiscal policies are designed according to Generalized Fiscal Theory in the last chapter which includes：guiding various social capital to enlarge health investment；changing fiscal expenditure way to rationalize the structure；perfecting fiscal institution to solve the current regional disparity；necessary surveillance and evaluation to improve efficiency of health resource allocation.