Health is related to the happiness of thousands of families and the well-being of the people.In recent years,the government has adopted a series of health reform measures to solve the problems of the people to see the doctors and the problems in the medical treatment.As health reform trumpets,the health care fund plays a vital role in the new reform.The health care fund is not only the "saving money" of the masses,but also the most basic guarantee for the sick people.How to use the health insurance fund to regulate medical behavior?How to use the insurance funds to supervise the insurance of the insured?How to tighten the tap of the health insurance fund to ensure the safety of the fund?Becoming a key part of the current reform process.In this paper,from two aspects of theory and practice,the system of medical insurance fund in risk management and internal control related issues,and in zhuzhou medical insurance institutions internal control as the research object,the medical insurance fund in the full understanding of internal control under the premise of the current situation of medical insurance fund in zhuzhou city find out internal control problems existing in the medical insurance fund in zhuzhou city,and researches in the cause of problem.At the same time,how to use the theory of internal control related to the medical insurance fund management institution of zhuzhou city internal organization structure adjustment,to regulate the related articles of association and the medical insurance fund system;We will promote the construction of the "major health insurance" information system,set up a digital settlement platform for healthcare funds,and strengthen effective communication between the masses and health care institutions.We will strengthen the oversight mechanism of the insurance fund and deepen the effective oversight of the internal business process and the demand side of the fund.We will expand the scope of performance management of health insurance funds and incorporate the budgetary management and revenue management of health insurance funds into the internal control management system.From the above four dimensions,the improvement plan is put forward to ensure that the management of the city’s health care fund is more standardized and more efficient.The research on internal control of the health care fund not only meets the theme of the new health care reform,but also provides valuable experience for the internal control research of more non-profit organizations. |