KPMG wrote this report through a special study on Sanming，a hot city of health care reform. The report describes the background，content and results of Sanming medical reform，it proves with the results of data and interviews that achievements of medical reform benefited patients and medical staff and gained affirmation and support from the majority of stakeholders. On this basis，combined with the current macroeconomic policies and the environment，the report evaluated from a third party perspective the challenges and the replicability of the sustainable development of health care reform. In the future，the development trend of Sanming medical reform deserves continuous exploration and attention.