By analyzing the factors affecting the quality of budget data, such as the lack of solid foundation for weak budget prepa- ration foundation, insufficient budget basis, unclear budget project connotation, and unclear expenditure standards, the main reasons for the impact of budget data on the role of decision support are identified. In order to obtain more accurate budget data, based on “data evidence-based” logical thinking and the basic theory of management accounting, according to the thinking mode of “classify- ing before quantifying management, classifying downward and classifying upward”, it adopted an empirical research method and pro- posed the idea of standardizing the setting of items, improving the refinement of classification, clarifying the connotation of items and defining the expenditure criteria for the management of Chinese medicine hospital budgets, and established a “three-dimensional” coupling mechanism of budget items, accounting accounts and responsibility units. Through the implementation of data-based thinking on the classification of budget items, the budget management of Chinese medicine hospitals has been made more “precise, accurate, detailed, realistic and comprehensive”, laying the foundation for budget performance assessment management and realising the “sev- en integrations” of comprehensive budget management in the process of full promotion and implementation.