Objective:To establish a scientific and operable evaluation index system for the comprehensive benefit of tertiary hospitals.Methods:Using balanced scorecard theory and Delphi method to complete the inclusion and screening of indicators, using Delphi method and analytic hierarchy process to calculate the weight of indicators.Results:After two rounds of expert consultation, a hospital comprehensive benefit evaluation index system of tertiary hospitals is constructed, which included 5 first-level indicators, 13 second-level indicators and 46 third-level indicators. The active coefficient of experts in the two rounds was 1, the authoritative coefficient was 0.88, and the coordination coefficient of expert opinions in the second round was 0.543.The expert consultation results are reliable.Conclusions:This paper builds the index system for evaluation of comprehensive benefit of the third class hospitals focus on patient satisfaction, patients' economic burden, liquidity ratio, two-way referral, medical services, security,the index system has certain scientific nature and feasibility of the evaluation of public and private level 3 general hospital comprehensive benefits are applicable, but there are still deficiencies to be improved.