Research On H Provincial Medical Insurance Fund Audit Based On Big Data

China’s social security system has been constantly improved as the national economy develops stably.As is clearly stated in the reports of the 19^th National Congress,the key to securing and improving people’s life standard lies in the most direct and realistic interest that people care mostly.Medical insurance is one of the focuses of social security funds,which features in multiple varieties,large capital scale and vast investment field.With the continuous expansion of the social security business field,the business scale has steadily increased,and the work pressure of the audit agency has continued to increase.With the rapid development of medical insurance industry,the data scale of relevant funds has increased.Traditional audit mode is low in efficiency and small in coverage,which will be unable to fulfill the audit need of medical insurance funds in the future.During the 13^th five-year plan period,the State Council has come up with the Big Data Strategy,requiring audit institutions to promote audit efficiency by leveraging big data and to reform the way of data resources integration to enhance audit quality.At the same time,national auditing agencies also put forward important instruction for the reformation of audit mechanism:in a time when big data technology progresses rapidly,previous audit theories and methods have already appeared insufficiently.To make sure the effectiveness and accuracy of audit work,various advanced technologies must be fully utilized to improve and innovate the audit pattern.Under such a background,the government of H province is seeking technology fusion and quality enhancement with the help of the big data in the audit of the medical insurance funds.In this paper,investigation method and literature research method are used and H province’s audit program of medical insurance funds is taken as the object.By studying the medical insurance funds audit carried out in cities and towns in H province,I have researched the problems of existing traditional patterns in auditing medical insurance funds,and further analyzed the root of these problems.Based on these,I design an audit plan of medical insurance funds under the big data audit mode according to the actual situation of H Province.My design focuses on optimizing audit process,constructing a data management platform and allocating and managing audit personnel,addressing the problems of hardship and low efficiency in gathering and sharing data,limited personnel capability and obscurity of policies.By optimizing audit process,we can make sure big-data mode can thread through the whole process of medical insurance funds audit.By constructing a data management platform,we can increase the efficiency in gathering,sharing and analyzing data.By distributing audit personnel,the quality of audit can be improved.At last,in order to ensure the smooth implementation of the audit scheme of the medical insurance fund under the big data audit mode in H province,the safeguard measures about thinking pattern,systems and personnel are proposed,giving further countermeasures and suggestions for the realization of the big data audit mode.