Study On The Internal Control Of New Rural Cooperative Medical

As a country which holds a large population, China has to face the reality that farmers take agreat proportion of it.With the rapid development of China’s economy, health has become an issue whichgrasps all the attention of the nation.Over the years, our government also took health issues as a top priorityof the government agenda. If the farmers’ health problems are not resolved, building a harmonious socialistsociety is just empty burble. New Rural Cooperative Medical System has been piloted in some countiesfrom2003, to basically achieve nationwide coverage in2010. Since the launch of New Rural CooperativeMedical, the issue of poverty due to illness which existed in the past for the farmers is resolved.In thispaper we identified objectives and elements of internal control of new rural cooperative medical system onthe basis of analysing its current status,and establish a framework of internal control of New RuralCooperative Medical System and provided some suggestions.The foundation of researching internal controlof New Rural Cooperative Medical System is to build a new theory of internal control framework，andbuilding its theory framework finally comes to clear the aim and control element of internal control.NCMS internal controls’ four interrelated goals promote the new rural cooperative medical care long-termdevelopment.The aim of new rural cooperative medical system’s internal control including the targets forlong-term goals, information, operations, and compliance goals. Among these goals, operational objectivesare specific long-term goals.As the end result of long-term goals, Information goals reflect the results ofoperational goals, compliance goals ensure that internal control goals.Taking the document "internal control-integrated framework"issued by the COSO for reference,New Rural Cooperative Medical System components can be divided into two levels, the main level is composed by three elements:the control environment, control activities and supervision and evaluation,inwhich control environment is the foundation, control activities is process, and supervision and evaluationis the guarantee. The factors make up the second level comes from re-dividing the factors in main level,in which control environment factors can be decomposed into the structure of the organization andinformation and communication, control activities is to decompose the control procedures and methods andrisk assessment, supervision and evaluation is divided into monitoring and evaluation. Maderecommendations for each element,and establish NCMS Internal control evaluation system.NCMS control system is the basic point of the internal control system, which includes allelements that affect the new rural cooperative medical establishment and implementation of internalcontrol,and can be elaborated from organizational structure, information communication. NCMS controlactivities are specific measures to achieve the objectives of NCMS implementation of internal control, fromthe current situation, NCMS risk identification, prevention and specific control program is the key point ofcontrol activities. Supervisory control specifically includes supervise and evaluation, we proposecorresponding recommendations for the supervision of the element,and establish NCMS internal controlevaluation system.Moreover we identify the weights of various elements by using AHP, and evaluate thespecific circumstances with method of fuzzy comprehensive evaluation.This paper is divided into five chapters. The first chapter "Introduction" introduces thebackground and significance, theoretical basis and literature review, research methods and the frameworkof this article. The second chapter,"health status of the New Rural Cooperative transportation managementanalysis," describes the basic situation of the NCMS and operation management situation, support for thefollowing idea of internal control. Chapter3,"the new rural cooperative medical care internal controlframework to build" suggests that applying internal control in health management is feasible,then we analyse the goal of the new rural cooperative internal controls to determine the target NCMS internalcontrols,we also describe the relationship between the elements and build a new type of rural cooperativemedical care system in the presence of a framework diagram;Chapter4,"The New Rural CooperativeMedical care internal control factor analysis "is the illustration of various elements of the NCMS internalcontrols. we put forward proposals aim to the problems currently exist and establish a new type ofevaluation index system for rural cooperative medical care internal control by using fuzzy comprehensiveevaluation method to evaluate specific instances; Chapter Five is our conclusion, the main conclusion ofthe study and the lack and prospects of this article is explained in this part.According to the needs for long-term development of the new rural cooperative medical caresystem and the existing application of internal controls in the new rural cooperative management, it has acertain practical significance to proceed our country development and application of medical and healthservices and improvement of the internal control theory. While on this basis existing problems in internalcontrol system of new rural cooperative medical care,we make recommendations for the improvement ofthe rural health insurance system, it has important practical significance in promotion of building of a newsocialist countryside and a harmonious society.