Research On Performance Audit Of Medical Insurance Fund In Y City

At present,there are two main types of medical insurance system in China: urban and rural residents’ basic medical insurance.When carrying out the medical insurance system,there are many problems,such as private deduction of social insurance premium,interception,misappropriation,delay of fund income,private deposit,misappropriation of basic medical insurance fund,illegal payment of medical insurance premium,etc.In order to ensure the safety and integrity of the medical insurance fund,give full play to the use and social benefits of the medical insurance fund,protect the legitimate rights and interests of the insured,solve the social security problems of the difficult groups that the masses urgently need to solve,promote the reasonable adjustment of the budget expenditure structure,and establish a smooth information feedback channel,the National Audit Office has arranged the audit of the medical insurance fund,and regularly audit the operation of the medical insurance fund Revenue and expenditure and management.However,how to ensure the efficiency,scientificity and rationality of medical insurance fund audit? This paper first combs the relevant literature of medical insurance fund at home and abroad,then summarizes the related concepts and theories of medical insurance fund audit,and then takes Y City medical insurance fund audit as an example to study: determine the evaluation index related to the audit effect of medical insurance fund,that is,the normality of fund payment,compliance level,fund return,participation rate and fund balance The index weight is determined,and the evaluation index system of medical insurance fund audit effect is constructed.The index score is determined by questionnaire survey and collecting relevant data from relevant departments,and the corresponding matrix is calculated The final score of Y County medical insurance fund audit effect is obtained,the audit effect is evaluated and analyzed,the problems existing in the audit process are found out,and the problems are studied,and the countermeasures to solve the problems are discussed: using network audit,big data audit,etc.,so as to provide a new idea for the optimization of medical insurance fund audit methods in the future.