Objective: To enhance hospital management and operation while contributing to the modernization of governance capability and system by using the resource allocation and performance evaluation features of comprehensive budget management tools. Methods: A comprehensive，standardized，and transparent budget management system with rigorous standards and strong constraints is gradually established by enhancing organizational and institutional safeguards for budget performance management，introducing refined management concepts like PDSA and whale theory，injecting the Internet gene，and cultivating the integration of industry and finance with digital thinking. Results: A closed-loop control model for the entire budget process can be successfully formed to improve the operational performance of the hospital by incorporating refined management concepts into the comprehensive budget management with digital reform as the traction and strengthening the collaboration with the university expert team and various departments within the hospital. Conclusion: Building a quality control system that covers structure，process，and result is the core of effective budget management，and digital reform is the way to get there.