Medical Insurance Fund Management Institutions Internal Control Problems Research

Since the reform and opening up, China’s rapid development of the national economy, national income increased significantly accelerating the process of social development, people’s increasing demand for public social security services. Establish a stable sound social security system and social security system is an important livelihood initiatives at the national imperative of economic development under the new situation. Social health insurance fund system is the social security system, an indispensable part of our society charged with the medical care, maternity, work injury insurance fund management, treatment paid for security work people on China’s economic and social stability and healthy development, people’s living standards constantly improve has a positive role in promoting.Currently, the vast majority of our regions have established social health insurance agencies, the vast majority of urban residents across the country have participated in the social health insurance, enjoying social health benefits, after ten years of rapid development, social medical insurance system has been in its effectiveness, social health insurance business also made remarkable achievements. However, as China’s economy continues to develop new forms of national health care reform deepening, accelerating the process of population aging and the growing demand for workers insured health insurance fund benefits, the development of China’s basic medical community is faced with growing great pressure during operation of social insurance funds in the emergence of new problems and risks. How to crack the process of social health insurance fund runs the risk has become an important research work of all social health insurance agency.Since the establishment of the system of internal control system, we have successfully resolved a variety of risks of state-owned enterprises, private enterprises, banks and institutions operating for the healthy development of enterprises and institutions to provide a reliable guarantee. Therefore, establish and improve the medical insurance fund internal control system, improve the internal control system, will be part of the solution runs the risk of social health insurance fund breakthrough, it will provide an important guarantee for the stable and healthy development of social health insurance fund.In this paper, the internal control system A Health Insurance Authority, for example, by studying its internal organizational structure, processes and handling insurance business health insurance fund operating mode, seek medical point internal risk managers and insurance fund process occurred in operation, and analyze these risks point to find out the causes, propose measures to avoid the risk of internal controls, in order to avoid the risk of business managers, fund income and expenditure risk a medical Insurance Bureau, the medical insurance fund to ease operation pressure for the improvement of a medical Insurance internal control system to provide important theoretical basis to protect the healthy and stable development of the medical insurance fund. It seeks to establish and improve an effective fund management class institutions of internal control system, has a very important practical significance.