To provide real-world evidence for the rehabilitation quality control system based on the International Classification of Functioning, Disability and Health (ICF), taking a comprehensive rehabilitation intervention after stroke as an example. Methods: An item response theory (IRT) model was constructed using a convenience sample of 125 patients with stroke. Patients’functioning levels and difficulties with items were further estimated. Changes in functioning levels between discharge and admission, correlations between functioning levels and the Barthel index (BI), and the economic costs of functioning improvements were calculated. Results: Functioning levels at admission and discharge were significantly positively correlated with BI. Patients’functioning was significantly higher at discharge compared with that at admission. During a 21-day hospitalization period, approximately 25% of the patients achieved a 17% improvement in functioning. Rehabilitation treatment and hospitalization expenses were approximately 520 and 800 yuan per day, respectively. Conclusion: The IRT model provides analytical strategies and application methods for functioning measurement, therapeutic target selection, and economic cost accounting based on the ICF rehabilitation quality control system.