Doerpinghaus H I
University of South Carolina, College of Business Administration, USA.
Benefits Q. 1996;12(2):69-77.
Medical savings accounts (MSAs) are a new option being considered by policy makers as an alternative medical benefit cost-control technique. This article begins with a detailed description of MSAs as they are currently being considered and discusses the advantages and disadvantages from the perspective of the employer and employee. Some states are already recognizing the use of MSAs for state income tax purposes, and the author provides examples of these.
医疗储蓄账户（MSAs）是政策制定者正在考虑的一种新的选择，作为一种替代的医疗福利成本控制技术。本文首先详细描述了目前正在被考虑的医疗储蓄账户，并从雇主和雇员的角度讨论了其优缺点。一些州已经认可将医疗储蓄账户用于州所得税目的，作者提供了这些州的例子。
