Research On Audit Of Urban Workers’ Basic Medical Insurance Fund

In 1998,China issued the "Decision on Establishing a Basic Medical Insurance System for Urban Employees",which marked the beginning of the nationwide implementation of the basic medical insurance system for urban workers.As one of the current three major medical insurance systems,the basic medical insurance system for urban employees is a shield and shock absorber for the majority of insured persons to “get sick and have medical care” and achieve a vision of a better life.The healthy and orderly development of this insurance system will have a great impact on the happy life of the people.At present,China is continuously strengthening its audit work for the fund,and some problems have arisen in the course of its work.Studying the audit work of the fund is conducive to improving the fund’s regulatory system and strengthening the degree of supervision of various departments in the process of fund raising,payment and management.At the same time,it is helpful to reveal the shortcomings in the current fund audit and provide some help for the government auditing agencies to carry out relevant audit work in the future.This paper firstly reviews the current situation of fund audits based on the three theories of “public trusteeship theory”,“national governance theory” and “social security theory” by reading the literature related to the audit of domestic and foreign employees’ basic medical insurance funds.Including: analysis of the status quo of the audit of the fund,the audit requirements brought by the status quo of the fund and the content that needs to be focused on the audit of the fund;Then,through the case analysis of the special audit of the urban workers’ basic medical insurance fund carried out in C city in 2016,it points out that the following representative problems exist in the current fund audit work in China.The problems are as follows: inadequate legal basis,difficult audit work,lack of audit talents,and insufficient rectification;finally put forward corresponding feasibility improvement measures for the pointed out problems: improve the relevant legal system Optimize computer network auditing,integrate auditing talent resources,and improve auditing and rectification efforts,with a view to making a contribution to the audit of China’s urban workers’ basic medical insurance fund.