Based on the connotation and requirements of DRG's refined medical insurance payment method, it analyzes the impact of DRG payment on hospital comprehensive budget performance management, and forms a " 1+2+3 " supporting framework of budget performance management by constructing the top-level design of comprehensive budget performance management with DRG application as the core. It manages to refine the granularity of budget preparation, establish budget project and disease group preparation plan; the establishment of objectives before the budget, timely control of the budget process, strengthening assessment and feedback closed-loop management path after the budget, determine the horizontal control of budget departments, and longitudinally refine the control of budget disease groups; reconstruct the double-round performance system of performance accounting and assessment to realize the two-way improvement of quality and benefit.