目的: 分析DRG付费胆结石患者住院费用构成及影响因素,为医院控制不合理费用、减少亏损提供依据。方法: 以四川省攀枝花市某三甲医院2019年—2021年纳入DRG付费的胆结石住院患者的费用数据为样本,采用单因素分析进行费用比较,并建立BP神经网络模型对患者住院费用的主要影响因素进行分析。结果: 药品费和材料费是占比最高的项目,合计占比达44.59%。影响胆结石患者住院费用的因素按重要性从大到小排序为住院天数（0.373）、是否手术（0.212）和年龄（0.089）。结论: BP神经网络模型能较好地运用于住院费用影响因素分析,医院可据此合理控费,提高精细化管理水平,具有较强的现实意义和参考价值。

Objective: The paper attempts to analyze the composition and influencing factors of inpatient costs of gallstones patients paid by DRG, and provide a basis for hospitals to reasonably control costs to reduce deficits. Methods: Using the data of gallstone inpatients cost included in DRG payment in a tertiary hospital in Panzhihua City of Sichuan Province from 2019 to 2021 as a sample, we used univariate analysis for the cost comparison and established a BP neural network model to analyze the main influencing factors of patients' inpatient costs. Results: Drug and material costs were the items that accounted for the highest percentage, with a combined percentage of 44.59%. The factors influencing the inpatient costs of gallstones patients were, in descending order of importance, the number of days of hospitalization (0.373), whether surgery was performed (0.212) and age (0.089). Conclusions: BP neural network model can be applied to analyze the influencing factors of hospitalization expenses and hospitals can reasonably control expenses, improve the refined management by the model, which is valuable in practice.