This study aims to construct the comprehensive benefit evaluation index system of tertiary hospitals through scientific research methods. After two rounds of expert consultation， a hospital comprehensive benefit evaluation index system of tertiary hospitals was constructed， which included 5 first?level， 13 second?level and 46 third?level indicators. The positive 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. The index system for evaluation of comprehensive benefit of the third class hospitals focused on patient satisfaction， patients’ economic burden， liquidity ratio， two?way referral， medical services and security. The index system is scientific， feasible and applicable for evaluating the comprehensive benefits of public and private tertiary general hospitals， but there are still deficiencies to be improved.