To analyze the financial situation of public hospitals in three cities of Jiangsu Province from 2014 to 2016. Descriptive analysis was made on the basic situation， income and expenditure and operating efficiency of public hospitals in three cities. Health care reform had an effect on reducing of the cost of medicine. There was a great difference in the number of emergency visits to the three cities. The efficiency of medical service in different cities was different， and the proportion between different cities was increased and decreased.