Abstract: The subject of this research is the assessment technique of efficiency of the state expenditure on healthcare. In terms of the economics of knowledge, human capital and human value are the key factor of economic growth and prosperity of the state. The qualitative characteristics of human capital are the indexes of public health. The work examines the theoretical and methodological question of comprehensive assessment of the efficiency of state healthcare funding in accordance with the set of criteria characterizing the level of economic and healthcare development in the regions of the Russian Federation. Special attention is given to correlation between the state funding policy in the area of healthcare and the socioeconomic situation in the country. The authors suggest the methodology of comprehensive assessment of the efficiency of state healthcare funding based on the indexes designating the core aspects, leek of socioeconomic development, and demographic background of the regions. The obtained in the course of research complex indicator of the efficiency of state healthcare system is based on the developed by authors system of the financial and non-financial indexes that allow numerically form the assessment of the efficiency of government spending on healthcare, as well as making conclusion on the resource provision, level of development, affordability and quality of the public healthcare. Practical implementation of such technique helps to create the ranking of territories depending on the level of efficiency of the state healthcare funding. The acquired knowledge can be applies in adopting the effective state funding decisions for achieving the affordability and quality of healthcare, focusing attention on the human capital in terms of the economics of knowledge.