疗养院是一个服务性很强的消费性单位,在军费供需矛盾十分突出的情况下,怎样才能坚持以疗养为中心,使有限的经费更好地保障疗养任务的完成,是一个值得研究和妥善解决的课题。笔者认为,疗养院在经费保障上要走出困境,主要应狠抓三个管理环节。狠抓预算管理。首先要科学安排预算。预算时要本着“以疗养为中心”和“量入为出、量力而行”以及留有余地的原则,进行科学论证,作出通 The sanatorium is a service unit with strong service. Under the circumstances that the contradiction between supply and demand for military expenditure is very prominent, how can we persist in taking sanatorium as the center and make limited funds better guarantee the completion of the sanitarium task? It is worth studying and properly solving. Subject. The author believes that sanitariums need to step out of the predicament in the guarantee of funds and they should mainly focus on the three management links. Pay close attention to budget management. First, we must arrange the budget scientifically. The budget should be based on the principle of “centered on recuperation as a center,” “doing what we need, and doing what we can” and leaving room for leeway to conduct scientific arguments and make decisions.