Medical and health expenditure is an important livelihood undertaking related to people's healthy life, and the effective measurement of the efficiency of medical and health expenditure and the accurate grasp of its spatial relationship are of great significance to promote the rational allocation of medical resources and promote the coordinated development of medical and health undertakings. Based on this, this paper uses the DEA-BCC model to measure the medical and health fiscal expenditure efficiency of 16 prefecture-level cities in Anhui Province from 2010 to 2021, and uses the modified universal gravity model and social network analysis method to visualize the spatial correlation network structure characteristics of medical and health fiscal expenditure efficiency. It is found that: (1) The spatial network of medical and health fiscal expenditure efficiency in Anhui Province shows the development trend of global and complex, but the overall correlation intensity is low, which needs to be further improved. At the same time, the space network has relative stability and the hierarchical structure is not significant. (2) Hefei City is the central actor in the spatial association network, playing the role of a bridge connecting some provinces. (3) The spatial association network has obvious "clustering" characteristics, and the internal correlation degree of each plate is high, while the correlation between plates is low. Therefore, relevant regions need to optimize the fiscal expenditure of each region according to local conditions, promote exchanges and cooperation in the medical and health field of various regions, and strengthen the close relationship between sectors.