Research On Auditing Of My Country’s Medical Insurance Fund

With the further realization of the goal of "universal medical insurance",the coverage of medical insurance has been significantly expanded,the number of insured persons has continued to increase,the scope of medical insurance has accelerated,and the benefits of medical insurance have been gradually improved.At the same time,my country’s population aging problem has intensified,the demographic dividend has shrunk,and the demand for the medical insurance system has further increased.Medical and health services are the livelihood of the people most concerned about.It is self-evident for the government to adopt the method to improve the supervision effect of medical insurance funds,protect the "life-saving money" of the masses to a greater extent,and promote the construction of a responsible government.As an important part of the government supervision system,medical insurance fund auditing is particularly important to strengthen the effective means of fund supervision,promote its supervision of fund management,and strengthen its supervision of fund use.This article first explains the background and significance of the research on medical insurance fund auditing,and summarizes the existing research views on medical insurance fund auditing;secondly,it conducts an overall analysis of the auditing of medical insurance funds in China,starting with elaborating the auditing needs of medical insurance funds.Statistically analyze the medical insurance fund audit projects implemented by audit institutions in recent years,expound the key elements of medical insurance fund audits,analyze the current implementation of medical insurance fund audits,and discuss the difficulties faced by medical insurance fund audits;once again focus on the audit status of medical insurance funds in H Province,from the audit subject Analyze the object,audit objectives,audit content and methods,and the application of audit results,and discuss the difficulties of local audit institutions in carrying out medical insurance fund audit projects;finally,combine the current medical security system reform content and medical insurance fund regulatory requirements to address the above dilemmas Propose corresponding optimization suggestions,hoping to provide reference for future medical insurance fund audit projects.