目的 通过分析我国康复机构财务状况,了解运营中存在的问题。方法 根据不同地区和不同级别康复机构运营的差异,抽取全国26个省、市、自治区具有代表性的416家机构发放调查问卷。结果 回收329份。我国康复机构资金来源单一,57.75%的机构依靠上级主管部门拨款,51.09%的机构处于盈亏临界状态,可持续发展动力不足;资金支出主要用于人员薪酬和设备购置。结论 要解决康复机构发展中所面临的资金短缺问题,必须建立内部补偿和外部补偿的长效机制,才能有效缓解其在医改中的窘境。

Objective To discover the operating problems through analysis of the financial situations of the rehabilitation institutions. Methods According to the different regions and different levels of rehabilitation institutions, 416 representative institutions from 26 provinces, municipalities and autonomous regions were surveyed. Results 329 effective questionnaires were recalled. 57.75% institutions relied on the superior departments in charge of funding, 51.09% institutions were in breakeven state. They were lack of sustainable development power, and the capital expenditure was mainly used for staff salaries and equipment purchase. Conclusion To solve the shortage of funds in the development of rehabilitation institutions, we should establish a long-term mechanism of internal and external compensation.