Through literature review，this paper analyzes calculation process and data acquisition methods of cost-effectiveness thresholds of typical countries，trying to find a threshold calculation method and data source suitable for China. According to the analysis and summary，the cost-effectiveness threshold calculation methods have their own advantages and disadvantages. At present，the opportunity cost method is mainly used in the world. The British calculation process and method of obtaining data have high reference significance. The author suggests to choose a cost-effectiveness threshold calculation method suitable for China based on the domestic conditions，and to learn from the method of obtaining data by Britain to improve the scientificity and accuracy of the threshold calculation in China.