According to the Budget Law of the People’s Republic of China and Regulations of the People’s Republic of China on the Implementation of the Budget Law, all units should make the approved budget and final account be disclosed to public. In recent years, the budget and final account disclosure has been carried out normally. Based on the performance evaluation results of the na- tional tertiary public hospitals in 2021, taking 17 hospitals that ranked the top in the “National Examination” in 2021 as the re- search objects, the public final accounts of these hospitals in 2021 were collated and analyzed to discusses on improving the financial revenue and expenditure of the hospitals.