摘要:Public policies are formulated in order to promote actions aimed at social welfare and improving the quality of life. Health is the full enjoyment of bodily functions, mental and physical of a human being. Care for, preserve and lengthen the longevity of life is the important task of health function. This research aims at analyzing the efficiency of public spending on hospital care in the Brazilian states in the years 2009 and 2010. We used descriptive research, literature, quantitative and qualitative. Data collection was performed at the sites of the National Treasury, FINBRA, DATASUS and System FIRJAN. The results revealed that among the 23 states surveyed 6 of them (Acre, Amapá, Paraná, Roraima, Tocantins and São Paulo) were efficient by observing their scores in 2009, and in 2010, the efficiency was seen in 7 states (Acre , Amapá, Minas Gerais, Paraná, Roraima, Tocantins and São Paulo).