China public finance framework construction have great chief in past decades, health fiscal system framework is important part of finance framework construction and health reform. The article first described the content of health fiscal system framework, outline the general condition and basic feature. The conclusion is state is subject of health care responsibility, basic medical and health services is semipublic goods. The health fiscal system is much diversity; the basic and critical work is construction medical fiscal system.%改革开放30年来,中国特色公共财政制度框架建设取得显著成绩,卫生财政制度框架是公共财政制度框架建设与深化医药卫生体制改革的重要组成部分.本文首次简要描述中国特色卫生财政制度框架范围内容,勾勒卫生财政制度框架的总体图画与基本特征.基本结论是,国家承担全体公民健康照顾的主体责任,基本医疗卫生服务是"准公共产品".卫生财政制度框架范围广泛,内容多样,最基础、最关键和最困难的是医疗财政制度建设.
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