Objective: to analyze the financial situation of public hospitals in three cities of Jiangsu from 2014 to 2016. Methods: descriptive analysis was made on the basic situation, income and expenditure and operating efficiency of public hospitals in three cities during the past three years. Results: health care reform to reduce the cost of medicine has an effect on the three cities, the impact of the amount of emergency door, large differences in the efficiency of medical services in different cities, the proportion of drugs in different cities have increased.