Objective: To evaluate and analyze the spatial distribution characteristics and equity of government health expenditure in order to provide the basis for optimizing government health expenditure and promoting the coordinated development of national health service. Methods: From the spatial perspective，using spatial difference analysis and centralized index method，the data of provincial government health expenditure during 2011-2020 were statistically analyzed. Results: The per capita government health expenditure in the central and northeast regions was lower than that in the eastern and western regions，while the proportion of government health expenditure in the GDP of the eastern region was the lowest among these four regions. The concentration index of government health expenditure based on population，economic level and bed resources is positive，indicating low equity. Conclusion: The spatial distribution of government health expenditure varies greatly among regions with low equity. Therefore，the structure of central transfer payment should be optimized according to local conditions. The input of local governments，especially provincial governments，should be increased to promote a more balanced health input of regional governments.