Objective: To explore reasons between two accounting methods and give some useful suggestions for health policy making. Methods: Related analysis, Multiple linear regression Results: The accounting results by Resource Method are more than them by Provider Distribution in 18 provinces and cities and the rest 12 provinces and cities have the opposi te results. The difference rates of 17 provinces are over 5%.The surplus of urban basic medical insurance fund, use of health services and quality of health resources impact on the differences. Conclusions: Pay more attention to the impact of commercial health insurance balances. Getting medical treatment in different places,people not only consider the situation of health resources, but also should consider the economy, population mobility and other factors