(FORTUNE Magazine) – -- You might assume that employees and employers stand on opposite sides in the great debate. As FORTUNE's spring survey of the business mood shows, that's generally true. Polls of the public show overwhelming preference for coverage that is universal and funded by employers. Most executives disagree (see table). But the lines are not hard and fast. Take the issue of who should pay the bills. The businessmen who oppose employer mandates tend to couch their objections as a matter of principle, rather than a bottom-line issue. "I do not think that government should be able to force insurance on companies," says Phillip M. Ramos Jr., president of Philatron International, a California electrical wire manufacturer. Many agree with John C. Rennie, CEO of Pacer Systems Inc. in Massachusetts, who argues that"individuals should have the responsibility for their own coverage." The executives would rather see health care underwritten by consumers, through sin taxes. Besides cigarettes, suggested targets include alcohol and cosmetics, gambling, and even, from a couple of people, coffee. Also proposed was cutting foreign aid, something some may equate with sin. Still, it's noteworthy that nearly a third of businesses agree with their workers and are willing to take on at least some of the burden of bankrolling health care. Says Lee F. Bazany, controller of Bemis Co., a Minnesota packaging manufacturer: "It's the only way to take care of working people who need coverage. When we focused on medical costs, we were able to lower them. I don't see why this can't be done across the board." The mandate has fans even among small companies. "It makes good business sense to provide health benefits,"says Jim Hinckley, owner of a Dodge dealership in Salt Lake City. "We like our employees to stay with us. It's like taking care of family." -- V.B.

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