This study analyzed regional differences in basic medical insurance financing levels and benefits levels for employees in various regions of Guangdong Province. Using the Gini coefficient and Thiel index methods, the fairness of basic medical insurance for employees in Guangdong Province was evaluated using per capita income and per capita expenditure as evaluation indicators. The study found that the Gini coefficient and Thiel index of per capita income and per capita expenditure of employees 'basic medical insurance have high consistency in assessing the degree of difference. 2019-2022 The annual first-order Theil index shows that the trend of intra-regional differences and overall regional differences is basically the same. In terms of contribution rate, the difference in per capita income and per capita expenditure of basic medical insurance for employees in Guangdong Province mainly comes from differences within the Pearl River Delta region and differences between the Pearl River Delta and other regions. The research results show that the fairness of the financing level of basic medical insurance funds for employees in Guangdong Province has been in a relatively ideal state. The gap between the income and expenditure of medical insurance funds in various cities may be affected by factors such as the level of economic development and the degree of population aging. To this end, it is recommended to advance provincial-level coordination of basic medical insurance for employees in Guangdong Province in an orderly manner to make up for regional economic development gaps, promote equitable development of medical insurance, and actively respond to the challenges brought by population aging.

Hailan Liu, Shujie Shang, Xusheng Zhang. Study on the Fairness of Basic Medical Insurance Financing and Benefits for Employees in Guangdong Province. Academic Journal of Business & Management(2025), Vol. 7, Issue 4: 57-65. https://doi.org/10.25236/AJBM.2025.070407.

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