目的：通过分析湿疹患者住院费用中各类费用与总费用的关联程度及其变动情况对总费用构成的影响，为合理监管湿疹患者的住院费用、提高监管效率提供参考。方法：选取广东省某皮肤病医院2015—2019年湿疹已出院患者2 118名，采用灰色关联分析法与结构变动度法对其住院费用进行整理分析。结果：湿疹住院患者总费用呈上升趋势，总费用构成中，其他费用均值最高。临床诊断费用与次均费用的关联度最高，达到了0.9307。其他费用、药费、实验室诊断费是引起住院费用结构变动的主要费用项目，累计贡献率为79.416%，其他费用拉力值最高，而药费拉力值呈负值。结论：其他费用在次均住院费用、结构贡献率中均占第一位，是费用监管工作的重要抓手。护理费用呈明显上升趋势，但其对住院均次费用的关联度仍居后位，提示医院在湿疹治疗方面应当采取相关措施，提升对护理工作的重视程度。

Objective：BBy analyzing the degree of correlation between various types of costs and total costs in the hospitalization costs of eczema patients and the influence of their changes on the composition of total costs，we provide a theoretical basis for reasonable supervision of hospitalization costs of eczema patients and improve supervision efficiency. Methods：Selected 2，118 patients who had been discharged from a dermatology hospital in Guangdong from 2015 to 2019，and their hospitalization costs were organized and analyzed using grey relevancy analysis and structure variation. Results：The total cost of hospitalized patients with eczema has shown an upward trend. In the composition of the total cost，the average value of other expenses is the highest. The clinical diagnosis cost has the highest relevancy of the average cost per time，reaching 0.9307. Other expenses，medicine expenses，and laboratory diagnosis expenses are the main expense items that cause changes in the structure of hospitalization expenses，with a cumulative contribution rate of 79.416%. Other expenses have the highest pull value，while medication expenses have a negative pull value. Conclusion：Other expenses occupies the first place in the average hospitalization expenses per time and the structural contribution rate，and they are an important starting point for cost supervision. The cost of care is increasing significantly，but its correlation to the average hospitalization cost is still in the second place，which also suggests that hospitals should take relevant measures to increase the importance of nursing care in the treatment of eczema.