Abstract: In the post epidemic era, it is of great significance to correctly re-examine the role of fiscal input in the medical and health sector for the improvement of the health human capital and the promotion of the economic and social high-quality development. Therefore, from the perspective of the data of fiscal medical and health expenditure at provincial level and the data of the total health expenditure financing, this paper empirically examines the effect of fiscal input on the allocation of medical and health resources by constructing spatial effect and threshold effect models. The results show that, as for the supply of medical and health services, there are significant intergovernmental interaction and positive spillover effects with the intensity of fiscal input. Compared with social and personal health expenditure, the promotion effect of governmental health expenditure on the medical and health security is more significant. Meanwhile, the heterogeneity factors such as fiscal transparency and economic development levels among the regions have threshold effect on the intensity of fiscal medical and health input, and most provinces are in the threshold value range of incremental effect. Therefore, it is necessary to enhance the intensity of fiscal input, broaden the financing channels for public health, strengthen the cooperation and spatial linkage for the provincial medical service supply, and give full play to the role of medical and health resource allocation in “improving the lower and competing the higher”.

Key words: fiscal input intensity, total health expenditure, medical and health service supply, spatial spillover effect