Objective: To analyze the sensitivity of influencing factors of medical surplus in maternal and child health care hospitals in Guangxi, and to provide references for operation and management of maternal and child health care institutions in Guangxi. Methods: Based on the final account data of Guangxi in 2021, the profit sensitivity analysis method based on volume cost and profit analysis was used to calculate the sensitivity coefficient of each factor when the influencing factors changed. When the balance of income and expenditure and medical surplus are required to be 0 , the amplitude of the rise and fall of each factor was measured. Results: Fixed cost was the most sensitive, outpatient revenue was more sensitive than inpatient revenue, and variable cost was the least sensitive factor. Conclusion: Master the modern analysis method, use the analysis results to optimize the allocation of resources, boost the high-quality operation and management of maternal and child health care hospital.