Objective: Systematic analysis of the hospitalization expenses and fund reimbursements for surgical rectal cancer patients, pinpoint the influence factors, and provide cost management strategies for hospitals and make reference for reducing the economic burden of tumor patients. Methods: Retrospectively collected data of hospitalized patients from January 2014 to December 2015, applied tree analysis to construct pivotal influencing factors of hospitalization expenses and fund reimbursements. Results: Radical surgery, the use of ultrasonic knife and high frequency electric knife had statistical differences with hospitalization expenses; the operation of the fistula or not, DRGs group was the main criteria for the patient’’s hospitalization expenses and fund reimbursements. Conclusion: Differences of the medical insurance affected the level of the burden of patients; surgical operation and DRGs grouping affected the burden of diseases; for tumor specialty, the government should give full play on the leverage role of health insurance, the medical institutions should refine the cost management strategies, and strengthen the cost accounting of diseases, eventually to promote tripartite system reform jointly.