Research On The Audit Application Of Risk Oriented County-level New Rural Cooperative Medical System

The new rural cooperative medical fund(NRCMF),mainly through the means of financing the participation of the masses,the collective and the government to prevent rural residents "poverty caused by illness,the situation,our implementation from 2003 officially started the implementation of the pilot,in 2007.But in recent years,in the process of the new NRCMF medical fund audit,and during the supervision of the Department,some illegal and illegal problems have been found.For example,the reimbursement of the new rural cooperative fund is used as a means of illegal income creation for individuals and hospitals.It can increase the income of doctors and the income of medical institutions by cheating and acquiring the funds of NRCMF.If this phenomenon is not contained,it will inevitably affect the safety of the NRCMF medical fund and the normal operation of the system.With the increasing number of insurance,the income and expenditure of medical insurance fund is also increasing rapidly,and the number of designated medical institutions is also increasing.In the new rural cooperative fund supervision,often appear arbitrary charges of medical institutions,insurance,and concealed confusion fund fund embezzlement phenomenon.These phenomena are easy to question the public credibility of the government and reduce the enthusiasm and initiative of the insurance.The system and normalization of NRCMF have an inevitable connection with the internal and external regulation of dynamic whole process.Establishing the NRCMF fund risk prevention and control system from the source of the system is the most effective way to promote the NRCMF funds' separation,separation and operation.The new rural cooperative medical fund mainly used at the county level,and with the continuous expansion of the farmers' insurance coverage,the county level each year to raise the new rural cooperative fund amount is increasing year by year,and prevent fund risk has become the new rural cooperative medical system to ensure the security of the funds is the key link.And,in every link of its risk,the audit risk that the auditors should deal with is particularly critical.Study on the application of audit supervision of NRCMF risk oriented,not only conducive to consummating the supervision system,strengthen the system of the new rural cooperative medical fund flow between departments,and other aspects of the regulation,but after the maximum risk value for the study of new rural cooperative operation of NRCMF system proposed a warning,to provide a theoretical basis and reference the significance of government auditing authorities in the future for a series of related audit.This paper from the background of the new rural cooperative medical policy.Starting with the analysis of the current development of new rural cooperative medical care system,the basic risk factors in the necessity of strengthening fund supervision and urgency as well as the new rural cooperative funds in the operation of in-depth analysis on the application of risk management theory,the new rural cooperative fund of payment risk supervision identification and audit stage are discussed.Starting from the risk factors,risk identification and risk measurement of the NRCMS,we measure the risk of NRCMF fund and find out the distribution rule of its risk loss from the macro perspective.At the same time,closely surrounding the goal of NRCMS risk prevention and control,we first put forward the risk warning of NRCMS,and then studied the risk analysis and identification,measurement and evaluation,prevention and control of NRCMS,and finally constructed the system.The new rural cooperative medical fund audit risk oriented to the breakthrough,according to the three stages of the new rural cooperative fund sources of risk,classify their audit risk,and take measures according to the risk analysis,the achievements and the existing problems,put forward the new rural cooperative fund audit risk prevention and control countermeasures and suggestions,to compensate for the lack of existing research system study on the new rural cooperative fund audit risk prevention and control.Secondly,this paper puts forward new rural cooperative fund audit risk prevention and control in the general level of improvement suggestions at the same time,according to the specific implementation of NRCMF fund audit,some institutional suggestions for audit NRCMF fund,but also from the example proves this conclusion.This paper mainly uses the following research methods.First,the literature review method,from the domestic and foreign two angles,the literature involving the risk prevention of the new rural cooperation(NRCMF).The two is the analysis method,through the use of a county in 2016 of the new rural cooperative fund audit data,detailed research and analysis,and put forward specific opinions and suggestions.Three is an interdisciplinary research method,and it is difficult to solve the risk of NRCMF with a single economic theory.The purpose of the study is to establish a new rural cooperative fund raising,operation,to pay three phase of the audit have warning risk prevention measures,so that the system for the new rural cooperative fund most prone to risk part of the full audit,so as to reduce the three stages of risk fund,to ensure the normal operation of the safety and stable fund effective.