目的: 以样本医院为例,探索搭建业财融合系统、优化配套管理制度对医院降本增效的成果,以期为其他公立医院提供业财融合管理的优化方案和实施路径。方法: 通过数据中心、核算中心、管控中心搭建业财融合系统,并围绕系统设计配套应用管理制度。以样本医院甲状腺外科为研究对象,采用Excel 2010和SPSS 26.0软件分析业财融合措施实施前后DRG能力、DRG效率、CMI值指标的差异。结果: 本研究纳入甲状腺外科住院患者共2247例,研究结果显示,业财融合措施落地后,病组个数较前上升;医疗天数、住院总费用、手术费、耗材费、西药费、检验费较前下降,且有统计学意义（P<0.05）;CMI值总体持平。结论: 目前业财融合在费用管理、拓展业务方面的实践取得初步成效,然而对于新技术发展、CMI值提升效果不明显。在降本增效过程中实现高质量发展,是接下来需要继续探索的方向。

Objective: Taking a sample hospital as an example, this study explores the effect of establishing a business-finance integration system and optimizing supporting management systems to promote cost reduction and efficiency improvement in hospitals, in order to provide optimization solutions and implementation pathways for business-finance integrated management in other public hospitals. Methods: A business-finance integration system was developed through data center, accounting center, and control center, and supporting application and management systems were designed accordingly. The thyroid surgery department of the sample hospital was selected as the research subject. Differences in DRG capability, DRG efficiency, and CMI before and after implementing business-finance integration measures were analyzed using Excel 2010 and SPSS 26.0. Results: A total of 2247 hospitalized patients from the thyroid surgery department were included. The results showed that after implementing business-finance integration measures, the number of disease groups increased, while medical treatment days, total hospitalization costs, surgical fees, material costs, western medicine fees, and laboratory fees decreased, with statistical significance (P < 0.05). The overall CMI value remained stable. Conclusion: Currently, business-finance integration has achieved preliminary success in cost management and service expansion. However, the system shows limited effectiveness in promoting technological innovation or improving CMI. Achieving high-quality development while reducing costs and improving efficiency is to be explored .