Medical security is a major issue of national economy and people’s livelihood,closely related to the country’s 1.4 billion population,for a long time,this issue has been concerned and controversial.With the rapid development of the country’s economy,China’s medical security system has gradually improved.In 2016,China began to gradually implement the medical insurance for urban and rural residents,integrating some resources and combining the medical insurance for urban residents with the new rural cooperative medical care.The integration has certain advantages.For example,in the original medical insurance system,urban and rural areas were separated,which led to the separation of policies,unequal treatment and weak mutual support ability of funds.Through the integration of resources,the above problems are well solved,but there are also some new problems in the integration.This paper focuses on the P city urban and rural residents basic medical insurance,first of all,using literature analysis method,to collect relevant documents about the audit supervision of medical treatment insurance,to summarize scholars research results,define the basic concept of the study,this paper expounds the research in the application to the theory of government failure,and the theory of new public management theory and cost-benefit theory.Then,through on-the-spot investigation,understand the P,the operation situation of urban and rural residents basic medical insurance,from the audit supervision according to the subject,audit supervision,audit supervision and audit supervision object,this paper discusses the problems such as P,the present situation of the urban and rural residents basic medical insurance audit supervision,and summarizes the P city urban and rural residents insurance of primary medical treatment results.In order to more accurately the P city urban and rural residents basic medical insurance supervision work of audit evaluation,and build the city of P audit supervision evaluation system of insurance of primary medical treatment,urban and rural residents of urban and rural residents in the city of P,build audit supervision evaluation system of insurance of primary medical treatment process,in accordance with the township residents’ basic medical insurance audit supervision content,The auditing supervision basis,auditing supervision subject,auditing supervision process and auditing supervision object were set as first-level indicators.Combined with the actual situation of auditing supervision of basic medical insurance for urban and rural residents in P City,the second-level indicators were refined and 25 second-level indicators were designed.Based on this,the index weight is calculated by ahp,and combined with the building of the city of P audit supervision evaluation system of urban and rural residents basic medical insurance questionnaire design,urban and rural residents basic medical insurance in P city audit supervision investigation,using the method of fuzzy comprehensive evaluation for the P city urban and rural residents basic medical insurance audit supervision evaluation,The problems of auditing and supervision of basic medical insurance for urban and rural residents in P city were found and the causes of the problems were analyzed.Finally,in view of the problems existing in the auditing supervision of basic medical insurance for urban and rural residents in P City,it is proposed to solve the problems in the auditing supervision basis by formulating more targeted laws and policies,strengthening the connection between the two laws and refining the content of the service agreement.Through clarifying the relationship between the administrative supervision of urban and rural residents’ basic medical insurance and the management of urban and rural residents’ basic medical insurance,strengthening the supervision force of audit,actively promoting the training of professional personnel,solving the problems of the supervision subject of audit;By promoting the openness of government affairs,standardizing government behavior,optimizing the function of intelligent monitoring system,innovating the concept of information construction,solving the problems in the process of inspection and supervision;By standardizing the medical service behavior of designated medical institutions,standardizing the use of medical insurance cards in retail pharmacies,and enhancing the legal awareness of insured personnel,the problems of supervision object inspection can be solved.It is hoped that the discussion of medical insurance supervision and management can provide some reference for efficient and stable operation of medical insurance system and supervision and management methods of basic medical insurance for urban and rural residents in the future,and contribute to the smooth implementation of social security system.The above research is of certain significance to further standardize and improve the supervision and management of medical insurance in P City and promote the sustainable development of basic medical insurance for urban and rural residents in P City. |