卫生筹资水平不公平是当前全民健康覆盖筹资策略突显的新问题。近年来国内外研究发现，以医疗保险覆盖为代表的全民健康覆盖过程中，相同可支付能力人群受职业、性别、年龄、户籍、流动状况等因素影响，卫生筹资负担差异日益加剧，水平不公平在筹资系统总体公平程度的权重不断提高，提示卫生筹资机制及其系统公平性（包括水平公平和垂直公平）研究对于构建全民健康覆盖筹资策略具有重要的理论价值与实践意义。本课题以国际上全民健康覆盖筹资实践和我国构建全民医保体系为背景，以卫生系统强化监测与评价框架分析我国代表性地区医保筹资模式与现况为基础，以AJL分解法系统评估筹资再分配效应为主线，以扎根理论研究方法挖掘公平性影响因素的作用机制为桥梁，建立当前全民医保筹资及公平性结果、影响因素与问题根源之间的联系，形成基于循证的医保筹资的思路、内容和具体实施策略，为政府部门制定适宜我国国情的全民健康覆盖筹资方案提供理论参考和决策依据。

Horizontal inequity in health care financing system is an emerging challenge as China moves to the path of Universal Health Coverage (UHC). Recent studies indicated that, as health care coverage increasingly expanded in China, the classification of career, gender, age, household register, migration status could result in the horizontal inequity for health care financing. Meanwhile, it has become principally attributed to the degree of financing fairness of China’s health insurance system. Consequently, it is theoretically and practically significant to evaluate the horizontal and vertical equity and design strategy construction of health care financing under the ground of building China’s UHC. Using the method of Redistributive Effect recommended by World Bank, this study aims to implement documentary analysis and theoretical research, and measure the progressivity, horizontal and reranking effect of health insurance in China’s health care reform. Influencing factors, original problem and then mechanism of action would be explored using method of Ground Theory from qualitative interview with stakeholders. The quantitative and qualitative results could further lead to the policy design and implementation for the equitable health care financing scheme. Our study will contribute to providing the original perspective and theoretical basis for constructing financing strategy of China’s Universal Health Coverage.