Health benefits is related to employees' fundamental interests such as their birth, old age, illness, and death. Employees' health benefits is the key to effectively manage the long term welfare cost of the employees. Employee health benefits is generalized refers to medical benefits like the prevention of disease and employees' health care. Most companies will provide our employees with the general health screening. I estimate that the emplyees in multinational enterprises and joint venture companies enjoy this kind of welfare which accounts for 80% to 90% of the total. China's enterprise also have some good traditional methods such as midday rest, annual recuperate, traditional medicine health care. Nowadays, a number of large enterprises think about various methods to ensure employees' health welfare. No matter when they under the pressure of financial crisis. And the budget of health benefits is increasing. The enterprises begin to believe that low input can get the high return of productivity.