Objective: To compare the incidence of catastrophic health expenditures due to household out-of-pocket (OOP) health payments, and evaluate the impact of health financing structure and economic level on catastrophic health expenditure. Methods: Data were collected through household survey of 8 typical cities under comprehensive community health reform in 2011. The indicators of catastrophic health expenditures and their gaps were calculated , and Concentration Index ( CI ) was used to compare their incidence and gaps of families of different economic status. Results:The incidence of catastrophic health expenditure, the average gap and relative gap were low in Hangzhou and Wuxi, and the indicators were relatively high in Wuhan and Hefei. The per capita disposable income was negatively correlated with catastrophic health expenditure rate and average gap. The poorest families had higher rate of catastrophic health expenditure in Hangzhou and Hefei, the value of their CI was negative. The rich family had a higher rate of catastrophic health expenditure in Wuhan, Chengdu, Wuxi, Baoji and Shihezi, the value of the CI was positive. Conclusion: The incidence of catastrophic health expenditure was more concentrated to the rich in less developed region, which showed that the poor households decreased health expenditure to avoid financial catastrophic. The government should improve the income level and reduce catastrophic health expenditure to guarantee the equity.%目的：比较8个社区卫生综合改革典型城市居民家庭灾难性卫生支出发生情况、分析卫生筹资及人均可支配收入对灾难性卫生支出的影响。方法：采用集中指数比较不同经济水平家庭灾难性卫生支出的分布。结果：城市居民人均可支配收入与灾难性卫生支出发生率及平均差距呈负相关；杭州和合肥集中指数为负值，武汉、成都、无锡、宝鸡和石河子集中指数为正值。结论：贫困家庭通过减少医疗花费避免灾难性的经济支出；采取多种方法提高经济水平和居民家庭经济收入，减少灾难性卫生支出，维护公平性。
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