In order to guide and promote the accelerated development of health industry in China，this study systematically sorted out domestic and international studies and policy requirements on the caliber and scope of health industry，and compared and analyzed the concepts and calibers of “health industry”，“health service industry” and “medical care industry”. It proposed the connotation，scope and classification system of health industry for China，through borrowing experiences in the classification of health activities from international organization and statistic classifications of other domestic industries. In addition，it also established China's health industry accounting system and methodology，in combination of the common practices of internationalhealth industry accounting，and carried out preliminary accounting for health service industry in 2015.