A Case Analysis On Medical Insurance Funds Auditing Of A City

With the development of the national economic and the increase of social security demands,the scale of medical insurance funds becomes bigger and bigger.If the effective supervision is not given enough,it may bring great risks.As a necessary means to ensure the national economy to develop in a sustained,healthy,and harmonious way,audit supervision should undoubtedly take the compelling obligation in the supervision of medical insurance funds.In order to enable auditors to better perform their respective responsibilities and ensure the medical insurance funds can be used reasonably,legitimately and effectively,so as to achieve the ultimate goal of safeguarding the fundamental interests of the people,audit authority should further strengthen the means and methods of the medical insurance funds,along with the continuous updating and perfection of the medical insurance policy.Therefore,the study of audit supervision has great theoretical and practical significance for safeguarding people's rights and interests as well as promoting the establishment and perfection of medical insurance system.Therefore,the study of the medical insurance funds supervision has theoretical and practical significance to guarantee people's rights and interests,and promote the steady improvement of medical insurance system,etc.On the basis of summarizing the previous relevant research,this paper discussed the related concepts,main contents and targets of medical insurance auditing at the present stage,it also expounded the status of medical insurance fund auditing,which is combined with the introduction of A city's medical insurance funds auditing,the audit contents and process,the main results of the audit case of A city's medical insurance funds.It also analyzed the causes of A city's medical insurance funds audit issues,including the audit supervision imperfection of medical insurance system integration,the need of promoting the technology medical insurance's hospitalize out-of-line national network,and the limited knowledge and technology of medical insurance auditors.Finally,it put forward three proposals to improve the medical insurance funds auditing as follows: First,strengthen supervision and prevention mechanisms of the medical insurance funds auditing;second,enhance and improve the application of medical insurance funds computer auditing;third,construct the high-quality professional medical insurance funds audit team.Thus to promote further development of the medical insurance funds audit theory and practice.