A Case Study On The Audit Of The Special Fund For Epidemic Prevention And Control Of The Medical Community In Q District

In 2017,the general office of the State Council issued the guiding opinions on promoting the construction and development of medical consortia.The opinions clearly pointed out that medical institutions and health institutions across China should start to build medical and health service communities in urban areas and counties according to local conditions according to the actual situation of local hierarchical diagnosis and treatment.In the process of the establishment of the medical and health service community,the large and small public medical institutions in the region have carried out resource integration.With the "release,management and service" reform,the responsibilities and positioning between the medical and health service community and the regulatory authorities have also changed greatly.How to re-divide power and responsibilities between the departments that used to exercise management and supervision power over medical institutions and the medical and health service community,especially in the management and use of funds,the Health Commission and Health Bureau guide public medical institutions in the past,and now it is transformed into self-management by the medical and health service community.The problem of how to carry out distribution and supervision is not only a difficult problem faced by the health care reform,but also a problem that the audit department needs to understand and assist in solving.In 2020,the sudden New Coronavirus swept across the whole country.The primary medical and health institutions in China are also facing tremendous pressure.At the same time,our financial system and government departments all bear the pressure of public health crisis.For newly established medical community organizations,coping with and fighting COVID-19 is a big challenge.For the audit department,the special audit under the background of epidemic prevention and control not only tests the professionalism of auditors,but also tests the emergency handling ability and emergency system of auditors and audit departments in China.With the outbreak and continuous spread of New Coronavirus,the scope of public health crisis and the influence of disasters continue to expand.Our government has invested a lot of costs to fight the epidemic,including human,material and financial resources.Whether these huge amounts of financial funds and donated materials can be used reasonably,whether there is corruption and misappropriation,and whether they can be used efficiently have aroused great concern from all sectors of society.The novel coronavirus pneumonia not only exposes many shortcomings in our emergency response system,but also exposes the problems existing in China’s medical and health system and financial supervision system in dealing with public emergencies.In public health emergencies,how to do a good job in the audit and supervision of financial funds for epidemic prevention and control,promote the standardized use of special funds and improve the use efficiency,and how to play a strong role in supervision and promotion has become an important issue under the background of epidemic prevention and control.Taking the special fund audit of epidemic prevention and control in the medical and health service community in Q District of C City as an example,this paper deeply combs the fund budget,management and use of Q district medical community organizations in the face of the epidemic examination through case study method,literature research method,field research method and interview method.The study found that the allocation of special funds for epidemic prevention and control and information disclosure in Q district were not timely,the relevant audit systems and regulations were not perfect,the application of informatization and big data audit was low,and the auditors were not prepared enough to deal with emergencies.Based on the problems in the case,this paper puts forward suggestions for the work and process of special audit departments,so as to better help improve and form China’s audit experience under the public health crisis.