Research On The Medical Insurance Funds Auditing Risk Of A-City From Gaming Perspective

With the gradual reform and improvement of China's medical and health system and medical security system,the number of participants and the size of funds of the medical insurance have increased,the management and use of the medical insurance funds have gradually received a higher degree of attention.The medical insurance funds auditing is gradually strengthening the means and methods with the continuous improvement of medical insurance policies,to safeguard the basic living rights of the people.Therefore,the relevant research on the medical insurance funds auditing has important significance both in theoretical and practical for promoting the implementation and improvement of the medical insurance system and safeguarding the fundamental rights and interests of the people.This paper summarizes the research of domestic and foreign scholars' on medical insurance funds auditing and the analysis in government auditing risk,and it finds that the medical insurance funds auditing is mostly to study its current situation and propose the suggestions for improvement,and there are few study on auditing risk in the process.So firstly,this paper introduces the relevant concepts of medical insurance funds auditing,and uses the A city medical insurance funds auditing as a research case to explain the audit object,scope,content,and procedures,meanwhile,it introduces the problems and causes of the auditing,and the analysis shows that the problems are mainly caused by the imperfect system construction of the medical insurance funds institutions,the imperfect supervision system and the unsound construction of auditing organizations,it also impedes the development of the auditing,and shows that there are potential risks in the medical insurance funds auditing of the A city.After that,the article takes the present situation of A city medical insurance funds auditing as the entry point,and starts from the perspective of the game to analyze audit subject and object in the A city medical insurance funds auditing,using the game analysis method to construct the game model to analyze,and then concludes the risks in the process of auditing.Finally,it proposes the risk control measures,including strengthening the control over the medical insurance funds institutions,and the utilization of auditing resources,in order to promote the medical insurance funds auditing with an efficient manner,which in turn promotes the further improvement of the A-city medical insurance system and ensures better protection for people's livelihood.