Schweitzer M, Asch D A
Department of Management, University of Miami, Coral Gables, FL 33129, USA.
Am J Public Health. 1996 Aug;86(8):1079-81. doi: 10.2105/ajph.86.8_pt_1.1079.
Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.
员工医疗保健灵活支出账户是当前医疗保健融资体系中值得进行重大改革的一个组成部分。这些账户产生了不良激励机制，迫使员工和雇主进行复杂的冒险行为，减少了税收收入，并且未能实现其宣称的政策目标。本文从理论和实证角度描述了这些账户的缺点。一些提议的替代方案，包括医疗支出账户和零余额账户，解决了其中许多问题，但并非全部。
