Ciriacy E W, Liang F Z, Godes J R, Dunn L D
J Fam Pract. 1985 Mar;20(3):285-95.
This paper reports the findings of a national cost survey of 369 nonmilitary family practice graduate education programs in the United States, 1981-82. The purpose of the study was to develop a reliable revenue and cost information data base to enable an understanding of current family practice education costs and funding. The availability of this information will be of assistance in the development of future budgetary plans for family practice graduate education. The results presented are based on 147 programs associated with hospitals using a non-cost center accounting protocol. These programs provided 100 percent complete revenue and cost data (40 percent of the targeted programs). Major sources of income were hospital support (35 percent), patient income (31 percent), and public dollars (28 percent). The mean cost per accredited position was $57,471. Expenses, each at approximately one third of the total, were resident stipends, faculty salaries, and clinic expenses. Statistically significant differences were found only for source of income when program structure, program size, and geographic location were examined. Recommendations for future family practice funding include modification of present reimbursement formulas and other third-party payment mechanisms, increasing hospital support, maintenance of public subsidies, and development of a uniform system of monitoring and evaluating costs of residency programs operated under both cost center and non-cost center accounting protocols.
本文报告了1981 - 1982年对美国369个非军事家庭医疗研究生教育项目进行的全国成本调查结果。该研究的目的是建立一个可靠的收入和成本信息数据库,以便了解当前家庭医疗教育成本和资金情况。这些信息的可得性将有助于制定未来家庭医疗研究生教育的预算计划。所呈现的结果基于147个与医院相关的项目,这些项目采用非成本中心会计协议。这些项目提供了100%完整的收入和成本数据(占目标项目的40%)。主要收入来源是医院支持(35%)、患者收入(31%)和公共资金(28%)。每个认证职位的平均成本为57,471美元。支出方面,住院医师津贴、教师工资和诊所费用各占总支出的约三分之一。在考察项目结构、项目规模和地理位置时,仅在收入来源方面发现了具有统计学意义的差异。对未来家庭医疗资金的建议包括修改现行报销公式和其他第三方支付机制、增加医院支持、维持公共补贴,以及建立一个统一的系统来监测和评估采用成本中心和非成本中心会计协议运营的住院医师项目的成本。