In order to continuously solve the issue of affordability and accessibility to medical care service, China has established the world's largest universal basic healthcare security network, however, the unbalanced and insufficient development of healthcare security has become the bottleneck of the high-quality development of healthcare security, people's health and common prosperity. Among them, how to perfect the guarantee mechanism of benefits, and promote the legalization, scientific decision-making, and standardized management of healthcare security benefits system is the key to the problem of unbalanced and inadequate development of healthcare care. Also, it is the important foundation for better achieving the goal of reducing the burden of medical services for the people, improving people's well-being and maintaining social harmony and stability. In this paper, we review the practice of basic medical insurance benefits of Ningde City in recent years, and discuss how to perfect the guarantee mechanism of benefits around the goal of “Three changes”.