Shenmu county of Shaanxi province，remained nameless early，became well known of the word for implementing the system of “universal free medical treatment” in 2009. In general，there are two reasons：one is that “the universal free medical treatment” touches the sensitive nerve of many people. In fact，the system of “universal free medical treatment” Shenmu carrying out is not such a system without good future but the one with the right direction. The other is that the impression of Shaanxi is less developed，and the government of such a province spends large sum of money in implementing “universal free medical treatment” is really exciting. Someone begins to criticize other regions，“It is not a question of ability but one of readiness”. Wait，do not be excited. Although located in the northwest，Shenmu is a rich county with the size of its economy ranking 44th in the 100 top counties in nationwide. Therefore，there is Shenmu in the world，but there is no myth，Shenmu once again proves a simple truth that either “universal free medical treatment” or “universal health care insurance” requires the indispensable condition of economic development level. By the standard of Shenmu，the statement of “It is not a question of ability but one of readiness” at most has the value of reflections on the top 100 national counties. Although the population coverage rate of the basic medical security system in Shenmu is as high as 99%，realizing the “universal health care insurance”，but its system architecture has no difference from other parts of China. The myth of “Shenmu model” mainly lies in improving the funding level of urban and rural resident medical insurance and security level. To put it bluntly，the urban and rural resident insurance reimbursement level is higher，and the insured person himself pays with a low proportion when seeing a doctor.