Over the last several years financing of health care system has undergone a fundamental transformation. After 1 January, 1999, local governments took greater responsibility for the protection of health at regional and local levels. Polish local government carrying out public tasks suffers from shortage of funds. In view of the constraints felt by the local government for inadequate financial resources, the Polish accession to the European Union has become part of the solution. The role of local government is to carry out the tasks that are fundamental to satisfy public needs. Increasing year-on-year demand for medical services contributes to the problem of limited public funds earmarked for this purpose. Unfortunately, Poland, like other countries is not able to fully meet the needs of patients for rapid access to high quality medical services. That is why the need to improve the system of health care financing seems to be inevitable in the context of partial gap bridging between supply and demand in the market for medical services.