Abstract: 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.

Key words: rehabilitation institutions, financial situation, economic compensation mechanism