Research On The Construction Of Performance Audit Evaluation Index System Of Medical Insurance Fund In Gansu Province

As stated in the Report of the Party’s 20 th National Congress,"The health of the people is an important symbol of the prosperity of the nation and the prosperity of the country.We will make ensuring people’s health a strategic priority and improve policies to promote people’s health." The medical insurance fund is not only the "cornerstone" of the development of the medical insurance system,but also the "life-saving money" of the people.Since the 18 th National Congress of the CPC,the National Audit Office has been focusing on the audit of medical insurance funds.However,a scientific,complete and unified evaluation index system of medical insurance fund performance audit has not been formed yet.Strengthening the performance audit of medical insurance funds is conducive to promoting the high-quality development of medical and health undertakings.Under this background,this paper establishes the evaluation index system of medical insurance fund performance audit to improve the efficiency of medical insurance fund performance audit.It not only helps to enrich the theoretical research content of medical insurance fund performance audit evaluation,but also provides reference and inspiration for each region to construct the evaluation index system of medical insurance fund performance audit.This paper uses the case study method,on the basis of combing a large number of domestic and foreign literature,firstly sorts out the implementation of the medical insurance fund system in Gansu Province during the 13 th Five-Year Plan period,and then takes the performance audit of the medical insurance fund in 2020 as a case to comprehensively discuss the current performance audit of the medical insurance fund in Gansu Province.It is found that the evaluation index system is not perfect,the evaluation standard is not unified,the selection of some evaluation indexes is not flexible,and the extraction rate of basic evaluation data is low.To solve the above problems,this paper uses analytic hierarchy process(AHP),guided by the principle of "top-level design",according to the fund operation process of medical insurance fund,starts from the four stages of raising,using,managing and supervising medical insurance fund,and combines the "5E" performance audit theory and previous research results to build the performance audit evaluation index system of medical insurance fund in Gansu Province.Then,the evaluation index system was actually applied in the performance audit evaluation of medical insurance fund in Gansu province.After collecting the expert opinions in related fields,the fuzzy comprehensive evaluation method was adopted to calculate the score of the actual operation of medical insurance fund in Gansu Province,and the conclusion was drawn: The medical insurance fund of Gansu Province runs well,which can protect the health of the whole province and improve the people’s sense of gain.The evaluation results are also consistent with the actual operation of the medical insurance fund in Gansu Province,which proves that the evaluation index system constructed in this paper has certain feasibility.Finally,this paper puts forward the safeguard measures to implement the performance audit evaluation index system of Gansu medical insurance fund,in order to better reflect the operation of Gansu medical insurance fund,further improve the use efficiency of Gansu medical insurance fund,and provide better economic security for the health of Gansu people by constructing the performance audit evaluation index system of Gansu medical insurance fund.