Abstract
Vietnam health care system comprises by four administrative levels of health establishments: central level, provincial level, district level and commune level. At the present, public health care sector widely coverage from central to grassroots levels. Vietnamese government targets to make health care system universal and affordable for all people. The Vietnamese health financing system has been remarkably improved along with multiple reforms, i.e., funding for health care for the poor and children under 6 yr; however, public expenditure is still low and total budget for health has not yet met the actual needs. In addition, user-fee for service was introduced in order to improve finance for health care system, which has caused increase in out-of-pocket payment.