| With the development of information and technical analysis tools in China,the technology of big data analysis is becoming more and more mature.The 2014 work report on "Opinions of the State Council on Strengthening Audit Work" pointed out that establishing and perfecting the national audit,the data audit system will play the role of big-data intelligence.At the same time,the General Office of the State Council put forward in its guiding opinions on promoting the reform of the supervision system of medical insurance funds to speed up the standardization and information of medical insurance.Do a satisfactory job of connecting with the original related systems,strengthen the exchange and sharing of information among departments,establish and improve the intelligent monitoring system of medical insurance,and strengthen the application of big data [1].Guiding Opinions of the General Office of the State Council on Promoting the Reform of the Supervision System of Medical Insurance Funds,Guo Ban Fa [2020] No.20].It is enough to show that the application of big data analysis technology and big data in audit work is no longer as an auxiliary tool for audit work as traditional audit work.But gradually become a vital means in the process of driving audit information.Under the background of such audit work,Chinese government agencies frequently explore a road of integration with big data technology in the current medical insurance fund audit work.This paper selects the case analysis of a big-data audit of the medical insurance fund in X city in 2019.On the one hand,X city advances the big data technical support,a healthy information operation environment,and perfect hardware facilities.On the other hand,the Big Data Resources Administration of X City has also issued many policy support related to the development and application of big data technology in recent years,so the research of this paper will have a certain degree of reference significance.With the help of analysis of big data medical insurance fund audit cases,and combined with the current situation of big-data construction in X city,the achievements and advantages of X city medical insurance fund audit work with the help of big data technology further clarify.Through the work summary of medical insurance,big-data audit work,find the existing problems in audit work.Based on the big data technology,this paper will audit X city medical insurance fund,analyzes the issues,and causes in audit work put forward countermeasures and solutions to the resultant problems.The research conclusion is that the current audit work of the medical insurance fund in X City has played a role in guaranteeing the local medical insurance fund and accelerated the regional economic development and comprehensive transformation through the application of big data technology.The research work of this paper can also provide valuable experience for the application of big data technology in the audit of medical insurance funds. |