Eastaugh S R
Healthc Financ Manage. 1987 Nov;41(11):50-3.
The introduction of PPS has had a large effect on the healthcare industry. One area influenced by PPS has been cost accounting and its level of sophistication. Survey results show that necessity is the "mother of innovation,"and those hospitals under PPS, requiring accurate cost measurement, are more innovative in their approach to hospital cost accounting.
预付费制度（PPS）的引入对医疗行业产生了重大影响。受预付费制度影响的一个领域是成本核算及其复杂程度。调查结果表明，需求是“创新之母”，而那些实行预付费制度、需要精确成本计量的医院，在医院成本核算方法上更具创新性。
