RESUMEN
Objective: To analyze the equity of benefit which residents with different income get from Urban Employee Medical Insurance ( UEMI) and New Rural Cooperative Medical System (NCMS). Methods: Data used in this study is based on the forth household health service survey in Shanxi province. The indirectly standardization method and concentration index were employed to analyze the horizontal inequity index of benefit rate and benefit degree. Results:The horizontal inequity index of benefit rate and benefit degree in UEMI are 0.0524 and 0.0025, and the horizontal inequity index of benefit rate and benefit degree in NCMS are 0.2312 and 0.3228. Conclusion: The urban residents get the equal benefit from UEM, and there were pro-rich horizontal inequities of benefit rate and benefit degree in NCMS.