Application Of Big Data In Medical Insurance Fund Audit

At the present stage of our society,it is difficult and expensive to see a doctor,which is not only a major livelihood problem that puzzles the people and governments at all levels.Although our government has taken a series of measures and launched a variety of medical reform programs to try to solve this problem,the phenomenon still exists.Medical security system is an important social security system to protect the health of social members,so as to promote economic development.The medical insurance fund is the material guarantee of the medical insurance system,which is related to the vital interests of the masses.With the popularization of medical system information construction,the data volume of social medical insurance is increasing rapidly and the complexity is increasing continuously.Audit institutions are striving to promote the construction of audit informatization.Firstly,this paper summarizes the related background of medical insurance fund audit,clarifies the important significance of medical insurance fund audit to the government and the public.Secondly,based on the research topic of this paper,the domestic and foreign research on medical insurance fund audit is sorted out.At the same time,the advantages and disadvantages of the existing literature research are analyzed in the literature review,and their own opinions are put forward.Thirdly,the corresponding theoretical basis is put forward as a support,and the related concepts involved in the audit of the medical insurance fund are defined.Fourthly,it combs the difficulties of the traditional medical insurance fund audit,and analyzes the reasons behind it,and makes a comparative analysis of the medical insurance fund audit in C City in two years.Then summarize the excellent audit experience of C City for other audit institutions to learn from.Finally,the paper summarizes the impact of big data audit on the audit work of medical insurance fund,and prospects the development prospect of big data audit of medical insurance fund.On the one hand,the research is conducive to explore the deficiencies in the current audit of medical insurance fund;On the other hand,the research on the impact of big data technology on the audit work of medical insurance fund has guiding significance for the future audit work.