Optimization Research On The Audit Of N City Medical Insurance Fund

With the reform and development of Chinese society for forty years,China has changed from a high-speed growth stage to a high-quality development stage.Our people have new expectations and high demands for high-quality healthy life.This is inseparable from society.The solid support of the security system and the important role of medical insurance in strengthening social security are self-evident.China has also begun to promote the unified medical insurance for urban and rural residents from the 19 th National Congress.At the same time,China has also begun to enter an aging society,and the demographic dividend has begun to shrink,which has put forward new requirements for the guarantee and coverage of medical insurance funds.If medical insurance cannot be effectively supervised,the loopholes in the operation of the fund will not be repaired,and large problems will inevitably arise.The government auditing agency has an unshirkable supervisory responsibility for the operation of the medical insurance fund.Therefore,how to improve the quality of medical insurance audits at the moment of medical reform and full coverage of medical insurance,and how to improve the method of medical insurance audit has more important practical significance.This paper first summarizes the concepts and theories related to the audit of medical insurance funds,and then conducts a further discussion on the audit of China's medical insurance funds with the special audit of the National Medical Insurance Fund conducted by Changning City in 2016 as a research case.By introducing Changning,a county-level city medical insurance fund,we began to introduce the audit focus and audit content of this audit.Finally,we reviewed the specific process of the audit work,combined with the audit focus,and combed the Changning Medical Insurance Audit Bureau.The auditing realities encountered in the audit of medical insurance funds.Including the auditor's technology,the difficulty of implementing special audits,the difficulty of auditing to achieve the expected quality,and the lack of audit supervision.After analyzing the practical reasons for these dilemmas,this paper has targeted the audit work of the Changning Audit Bureau from: 1.Improving its own auditing capabilities;2.Enhancing audit supervision and independence;3.Paying attention to fund payments.And the management audit and other aspects put forward the optimization opinions.It is hoped that it will provide practical support for the further optimization of the special audit work on medical insurance funds at the county and city levels and the improvement of audit quality.