美国人力资源管理—福利管理教学6.pptxVIP

会计学 1 美国人力资源管理—福利管理教学6 6-2 LEARNING OBJECTIVES Health insurance concepts Origins of employer-sponsored health care plans Relevant federal and state laws Fee-for-service vs. managed care plans Rationale for consumer-driven health care plans Retiree healthcare benefits disincentives 第1页/共25页 6-3 HEALTH INSURANCE PROGRAMS The contractual arrangement between an employer and the insurance company is an “insurance policy” which clearly identifies what services are covered and how they will be reimbursed. The employer pays a “premium” for the policy; a % of that cost is typically shared by the emplo