| The audit of social medical insurance is the government medical insurance agency organization inspect to pay of medical insurance,the people enjoy treatment of insurance,"Appointed Organizations"situation.Including the situation of perform the service agreement,the facts of insured employment and pay,circumstances of medical expenses and so on,correct and stop behaviours of false concealed base pay, insurance fraud.This paper has analyzed of the problems and reasons of audit system of social medical insurance from government arrangement view and practice,put forth my ideas:1. Establishment of independent, responsible for the identification of illegal facts;2. Establishment of social medical insurance audit expert advisory committee;3.Retain the basic level organizations of the audit social medical insurance t,but only to give its collection materials, record the audit procedure and evidence;4.Uniform standards of social medical insurance audit,clear and definite the responsibilities of expert advisory committee;5.Performance social medical insurance audit of human resources management.These advises will provide new references and ideas to the system of audit. |