普华永道：2027年医疗成本趋势报告：五大上涨驱动因素与控费约束分析（英文版）

Historical deflators—biosimilars, generic drugs, and site-of-care optimization— remain active but are now embedded in the baseline. They are necessary to the current trend trajectory, not drivers of further improvement. What remains is what plans can directly control through cost-of-care initiatives. Payment integrity should remain the first line of defense. Providers (and/or their vendors) are using AI-enabled documentation and coding tools to capture greater billing complexity, and plans ar