個人醫療儲蓄帳戶制度在近年來逐漸受到重視，本文從理論與政策面來介紹個人醫療儲蓄帳戶的最新發展。首先說明新加坡、美國與中國大陸正在實施的制度，其次引介醫療儲蓄帳戶的理論性質，以證明考慮健康誘因而設計的健保制度可以使健康照護達到有效率的水準，對消費者福利與保險機構皆有益。最後提出未來研究的方向。

　　　　　Medical savings accounts have received much attention in recent years. This study introduces the new development of medical savings accounts from the point of view of policy issues and theoretical model. First, the systems in Singapore, United States, and Mainland China are analyzed. Second, the theoretical characteristics of medical savings accounts are examined to verify that the incentive-based health care plans have the capacity inducing socially efficient levels of health care. Finally, the possible research topics are proposed.