中文摘要：

目的：通过对开展临终关怀服务的医疗机构入院患者的费用分析,为政策制定提供依据。方法：分析2005～2008年已注册临终关怀服务科目的医疗机构的住院费用变化趋势和未注册临终关怀服务科目的医疗机构住院费用变化趋势;同时对4年来两种机构的住院费用进行方差分析和卡方分析。结果：已注册临终关怀服务科目的医疗机构的日医疗费和日均药费呈逐年上升趋势;与未注册临终关怀项目目的机构在住院费用上的区别存在显著差异（p〈0.05）,而两种机构人均药费所占比例无显著差别（p〉0.05）。结论：临终关怀服务项目内容需要进一步完善,服务标准需要进一步规范。

英文摘要：

Objective：To analyze inpatient expense from 2005 to 2008 of 14 hospitals that have offered palliative care services,to investigate whether the inpatient expense has significant difference from those hospitals that do not offer palliative care services.Method：Analyze the change trend of inpatient expense of hospitals that offer palliative care services from 2005 to 2008,and compare with those hospitals that do not offer palliative care services.Meanwhile,perform variance analysis and chi-square analysis to inpatient expenses of those hospitals.Results：Average medical expense per-day and average medicine expense per-day have been increasing every year in those hospitals that offer palliative care services,and significant difference in inpatient expense has been found between the hospitals that offer palliative care services and those that do not offer such services（p0.05）.However,there is no significant difference in the proportion of medicine expense between the two kinds of hospitals（p0.05）.Conclusion：Palliative care services need further improvement,and need to be further standardized.