Objective: To establish a set of operable，scalable performance evaluation system for hospital intelligent financial construction with strengthening operation management as the strategic orientation. Methods: The index system and its weight were determined by literature analysis，expert consultation and questionnaire survey. Results: After expert consultation，based on the balanced scorecard theory，the performance evaluation index system of hospital intelligent financial construction was finally constructed，including 4 first-level indicators at the financial level，business process level，patient and user level，and learning and growth level，as well as 10 second-level indicators and 28 third-level indicators. On the basis of the index system construction，the weight factor method is used to determine the index weight. Conclusion: The hospital intelligent financial performance evaluation index system，which is guided by the strategy of strengthening operation management，meets the objective requirements of hospital operation management，can scientifically and comprehensively evaluate the intelligent financial construction of public hospitals，and points out the direction for the intelligent financial construction of hospitals.