Objective To understand the rural cancer treatment and different levels and quantities in related costs equivalent val‐ue ,to analyze the structure and level of cancer costs ,formation causes and rationality of cancer treatment costs in different levels and types of cancer in order to provide the basis for formulating effective cancer prevention and treatment strategy and reducing the eco‐nomic burden caused by cancer .Methods By the developed cancer therapeutic and related fee index system ,the approaching death cases of cancer death were selected by using the random sampling method ,their cancer treatment and related items fee data were collected and performed the data process and model cost accounting by SPSS 17 .0 software .Results The cancer treatment and re‐lated costs :35 500 Yuan in rural areas ,26 300 Yuan in the health centers ,32 900 Yuan in the tumor hospitals and 44 200 Yuan in the county hospitals ;the cancer incidence rate and death spectrum led by esophageal cancer in Handan were obtained by statisticis , the cancer incidence was increased ,which of lung cancer was close to esophageal cancer ,moreover with younger trend .The constitu‐ents of cancer cases :males 69 .68% ,females 30 .32% ,over 60 years old 62 .19% ,40-59 years old 34 .37% and under 39 years old 3 .44% ;the top five of incidence number were esophageal cancer ,gastric cancer ,liver cancer ,lung cancer and colon cancer .Conclu‐sion The costs for seeking treatment at random in rural areas is high ,the costs in the health center is low due to little equipments and simple treatment ,the costs in the county hospitals is high due to many equipments and examinations and which in the tumor hospitals is lower due to strong specialty and good curative effect ;because of good economic condition in the western area ,the relat‐ed costs is higher than that in the east area ;it is needed to establish the strategy of early examination ,standardized therapy and re‐ducing economic burden for reducing the burden of cancer costs .%目的：了解农村癌症治疗及相关费用当量值不同层次数量，分析癌症费用的结构和水平、不同层次类型癌症治疗费用的成因与合理性，为制订有效的癌症防治策略，减轻癌症导致的经济负担提供依据。方法通过研发的癌症治疗及相关费用指标体系，运用随机抽样选取癌症死亡、临终病例，收集癌症治疗及相关项目费用数据，采用SPSS 17．0软件进行数据处理、模型核算费用。结果癌症治疗及相关费用：农村3．55万元，卫生院2．63万元，肿瘤医院3．29万元，县医院4．42万元。统计出邯郸以食管癌为首的癌症发病谱和死亡谱，发病率增加，肺癌接近食管癌，且有年轻化的趋势。癌症病例构成：男性69．68％，女性30．32％；60岁以上62．19％，40～59岁34．37％，39岁以下3．44％。发病数排在前5位的癌症是食管癌、胃癌、肝癌、肺癌、肠癌。结论农村乱求医费用较高，卫生院设备少治疗简单费用低，县医院设备检查较多费用高，肿瘤医院专业强疗效好费用较低；邯郸地区西部经济条件好，相关费用高于东部；要减轻癌症费用负担，需要建立早筛查、规范治疗、减轻经济负担的策略。
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