Healthcare expenditure is a vital livelihood undertaking related to people’s well-being，and the effective measurement of the efficiency of healthcare expenditure and the accuracy of its spatial relationship is essential to promote the rational allocation of healthcare resources and facilitate the coordinated development of healthcare services. Based on this，this paper used the DEA-BCC model to measure the healthcare fiscal expenditure efficiency of 16 prefecture-level cities in Anhui Province from 2010 to 2021. The modified universal gravity model and social network analysis method were used to visualize the spatial correlation network structure of healthcare fiscal expenditure efficiency. The study found that the spatial network of healthcare fiscal expenditure efficiency in Anhui Province shows the development trend of universality and complexity. However， the overall correlation intensity is low for further improvement. At the same time，the spatial network has relative stability，and the hierarchical structure is not significant. Secondly，Hefei City is the central actor in the spatial association network as a bridge connecting some cities. Lastly，the spatial association network has prominent“clustering”characteristics with a high correlation within each sector but a low correlation between sectors. Therefore，relevant regions need to optimize their fiscal expenditure according to local conditions， promote cooperation in the healthcare field of various regions，and strengthen the general correlation between sectors.