Pierce C F
Hospitals. 1980 Mar 16;54(6):63-6.
HSAs and hospitals have conflicting approaches and outcomes to planning, but hospitals can and should respond individually and collectively to challenges posed by HSAs' planning as well as to opportunities for constructive cooperation.
健康储蓄账户（HSAs）与医院在规划方面有着相互冲突的方法和结果，但医院能够且应该单独并共同应对健康储蓄账户规划带来的挑战以及建设性合作的机遇。
