In order to meet the requirements of the medical reform on the informatization construction of hospital operation management, a new and refined management system is established for the hospital, which integrates and analyzes the daily management data, realizes the unification of “capital flow and business flow,” and enhances the management's understanding of people, management of the planning use, and coordination and control of various comprehensive resources of finance and materials. In this study, by creating a new type of comprehensive operation management platform for the hospital, and by establishing a whole new set of operation management decision-making system, the hospital can effectively and unifiedly manage the business related to people, finance, and materials, so that the multifaceted business data can be effectively managed. Interoperability and sharing, with cost accounting as the center, enhance the management's intuitive understanding of the operation of various aspects of the hospital and provide strong support for the management of planning, coordination, resource allocation, comprehensive analysis, etc., forming financial management categories and logistics. There are four management categories: management category, human resource management category, business analysis, and decision-making category; the ultimate realization of the optimization of hospital resources and operation mode, the decision-making system aiming at the comprehensive management of hospital personnel, finance, and materials, that is, the comprehensive operation management of the hospital system. The system can provide a strong guarantee for the stable, safe, and healthy economic operation of the hospital and improve the information construction and sustainable development of the hospital. Ultimately, the purpose of improving the comprehensive operation management of the hospital, realizing the refined management, enhancing the core competitiveness of the hospital, and finally realizing the integration of business and finance is achieved.