Research On The Existing Problems And Countermeasures Of The Audit Of Special Health Funds In A City ——Based On The Perspective Of Full Audit Coverage

As a country with a population of 1.4 billion,China has always attached strategic importance to the pursuit of ensuring the health of the whole population.With increasing input in health care and deepening reform of the medical system,a universal medical insurance system has been basically established,and the quality of basic public health services has improved substantially.However,in the process of allocation and distribution of special health funds in China,it needs to go through layers of examination and approval,which not only has a long cycle,but also involves a wide range of areas.In addition,the management system is not perfect,which easily leads to problems such as untimely allocation of funds,unreasonable allocation and non-standard management.Since special health funds are directly related to the interests of people’s livelihood,it is increasingly important to carry out special audit and implement supervision over special health funds.Complete coverage of the audit as a new idea of audit,there are mainly four aspects: the content of the complete coverage of audit object,audit contents focused,audit resources,supervision and auditing means digital with the aid of a large amount of data objective and fair to reveal problems and loopholes,severely punish violations of violations,for the audit institutions shall fulfill their duties of supervision and give play to the role of supervision and highly instructive.Applying the requirement of full audit coverage to health special audit can effectively expand the scope of audit,ensure the breadth and depth of audit work,help to reduce irregularities,and guarantee the operation standard and use efficiency of funds.Not only does audit leave no dead spots,but also the requirement of serious accountability improves the rectification rate of health special funds and reduces the waste of funds.The first part of this paper summarizes the research background and significance through a large number of literature research,and expounds the audit objectives,audit principles and audit procedures of special health funds,and introduces relevant theories.The second part makes A systematic description of the audit of special health funds in A city based on the investigation and data collection,mainly including economic activities of medical insurance fund and grassroots medical and health construction.The third part is based on the analysis of the specific process and audit situation of the special audit in A City,and finds the audit problems in four aspects: non-standard audit process,single audit management method,incomplete access to information,and inadequate rectification and supervision of opinions.Then,according to the four aspects of full coverage of audit,the reasons behind the audit problems are analyzed: insufficient professional ability,unscientific organizational model,inadequate information construction,and imperfect coordination mechanism.According to the causes of audit problems,the fourth part introduces organizational learning theory and public participation theory to the level of auditor quality and audit supervision respectively,and puts forward corresponding suggestions from four aspects: Improve professional quality,innovate organizational model,strengthen big data association analysis,establish multi-department linkage mechanism,achieve full coverage of audit matters,audit management,audit content and audit results.