Basic Medical Insurance Fund Budget Management Research

The basic medical insurance is one of the five major types of social insurance system in our country,which is closely related to the vital interests of the majority of the insured.The management of the basic medical insurance fund is the general plarn and the scientific and standardized management of the fiund collection,payment,operation,monitoring and so on.It is to complete the basic content and purpose of the construction of basic medical insurance,improve the medical insurance system,to ensure,the healthy and stable operation of the fund plays a key role.However,at present,found there are still pay'less,.evasion,taking,theft and embezzlement crowding phenomenon when the national audit department audit of insurance fund in all levels of medical agencies.It can be seen that the curreint fund management is lack of normative,scientific and effective,and it can not meet the needs of the reform and development of medical insurance system.In addition,in recent years,China's aging population growing trend,citizen's medical expenses rigid growth situation,the fund income and expenditure balance of defects is more and more obvious,the lack of fund security issues are also increasingly prominent.Therefore,under the reform goal of the government's budget management,it is an important measure to establish and perfect the fund budget management to realize the scientific and rational management of the medical insurance fund.The basic medical insurance fund budget is the Chinese government according to the task of development of medical insurance system,medical insurance agencies at all levels required to strictly follow the relevant regulations and requirements for the annual fund revenue forecast and plan.It is of great significance for the fund to carry out scientific management,to strengthen the security of the fund,to build a harmonious society,to stabilize the national conditions and to improve people's livelihood.However,there are still many problems to be solved in the preparation,implementation,adjustment and audit of the actual budget.This paper studies on the system and comprehensive analysis of the basic medical insurance fund budget management,according to the "social insurance fund financial system","on the implementation of the social insurance fund budget","budget law"and"social insurance fund budget manual'1 in recent years,the national introduction of medical insurance policy and system as the general idea,and through reading the related literature at home and abroad,the study of domestic and foreign scholars on specific measures for implementation of the rmedical insurance fund budget management and effectiveness,puts forward the purpose of'the research ideas.and research.First introduces the related concepts of the basic medical insurance related theory leads to the basic medical insurance fund,the medical insurance fund of the financial system,and through the research on the development of the medical insurance fund budget management process,determine the medical insurance fund budget management in our country at the stage;again,the United States,Japan and the medical insurance fund budget management mode of reference,the advanced experience,to improve the efficiency and effectiveness of budget management in China's basic medical insurance fund;finally,taking Fujian Province as an example,describes the status quo and problems of the fund,a comprehensive analysis of the system,emphasizing the importance,of fund budget management and put forward improvement measures and the medical insurance fund budget management.