This article focuses on the theme of "Health Resource Allocation from the Perspective of High Quality Development". Firstly, review and summarize the relevant literature on the allocation of health resources and health output both domestically and internationally, and define the concepts of the two. Next, the theoretical model and mechanism of the impact of health resource allocation on health output will be studied. Secondly, the entropy weight TOPSIS method is comprehensively used to statistically measure the efficiency of health resource allocation in 10 provinces (cities) in eastern China from 2009 to 2022. Again, based on OLS regression analysis and spatial econometric models, we will conduct in-depth research on the direct and spatial impact effects of health resource allocation on health output. Finally, based on the research conclusions, corresponding countermeasures and suggestions are proposed to provide a basis for optimizing the allocation of health resources and promoting high-quality development of health.