我国药品费用占卫生总费用比重居高不下,政府部门通过实施各种药品降价政策,以期控制药品费用。本文采用三因素分解法,在价格需求理论基础上,分别对影响药品费用的药品使用数量、药品价格以及治疗替代作用进行分析。研究表明:在现阶段我国药品价格相对较低的情况下,药品价格对费用影响并不显著,药品的使用数量和治疗替代作用显著影响药品费用。 In our country, the proportion of medical expenses in the total cost of health care remains high. The government departments have implemented the policy of price reduction for various drugs in order to control the cost of medicines. Based on the theory of price demand, this paper uses the three factor decomposition method to analyze the quantity of drugs used, the price of medicines and the therapeutic substitution effect respectively. The research shows that at the present stage, the price of medicine in our country is relatively low, the influence of the price of medicine on the cost is not significant, and the quantity of the medicine used and the effect of treatment substitution significantly affect the cost of the medicine.