Table 8.

Major Findings

Efficiency Level	Major Finding
Comprehensive Technical Efficiency	The implementation of the comprehensive health care reform plan effectively improved the comprehensive technical efficiency of urban medical and health financial expenditure, indicating that resources were allocated more effectively in terms of overall health outcomes.
Pure Technical Efficiency	The implementation of the comprehensive health care reform plan did not significantly improve the pure technical efficiency of urban medical and health financial expenditure, indicating that there was still room for improvement in terms of technical efficiency.
Scale Efficiency	The implementation of the comprehensive health care reform plan effectively improved the scale efficiency of urban medical and health financial expenditure, indicating that resources were allocated more effectively in terms of meeting the needs of a larger population.