Objective: To adapt to the change of medical reform, improve the level of delicacy management of hospitals and further strengthen the integration of operation and finance, so as to provide parameter basis for the structural optimization of hospital diseases and the direction of specialties development, as well as the data references for the reform of DRG pre-payment. Methods: It carried out cost accounting and benefit analysis based on DRG disease group by using methods of activity-based cost method, project superposition method and quadrant analysis. Results: The key data of medical and financial of hospital and department levels were showed. With the quadrant division of specialties and DRG, strategic analysis was given to conduct the strategy analysis. With the increase of disease complications, concomitant disease and its severity, the average length of stay in hospital and CMI increased, whilethe benefit of disease classification decreased. Conclusions: As a conclusion, the treatment of typical disease group is more effective and there is still a gap between the current pricing of medical services and the direction of the national hierarchical medical reform. The discussion is also focus on benefit analysis, quadrant analysis and sources of income and expenditure of DRG. In addition, it calls for the elimination of medical waste, the control of cost consumption and promotion on combination of clinical diagnosis and treatment and economic operation, which plays a role in guiding the adjustment of disease structure and the development direction of specialty construction to a certain degree.