我国医疗卫生事业的改革与发展，近十余年来取得了较明显的成效，城镇医院作为医疗卫生事业的重要组成部分，同样取得了长足的发展。但也较普遍地存在着“三高三低”现象，在此作一番浅析。一、医院发展的“三高”现象。（一）收支总量不同程度地在逐年增高。统计数字与会计报 The reform and development of China’s medical and health undertakings have achieved remarkable results in the past ten years. Urban hospitals, as an important part of the medical and health industry, have also achieved considerable development. However, there are also the phenomenon of “three highs and three lows” that are more prevalent. First, the “three high” phenomenon in hospital development. (1) The total amount of revenue and expenditure has increased year by year to varying degrees. Statistics and accounting reports