Research On Audit Of Medical Insurance Fund In K City

The medical insurance system is a key component of social security system.It is an important guarantee for the life and health rights of our people.In order to adapt to social and economic development and people’s needs,it is imperative to increase the intensity of medical insurance reform.The medical insurance fund is the economic foundation for the medical insurance system.It is also the core area of medical insurance reform,which effectively guarantees the safety of the medical insurance fund operation,and maintains the sustainable development of the medical insurance fund is the big event of the people’s livelihood.With the continuous improvement of our people’s living standards,the insurance consciousness has also been continuously enhanced,so the size of the medical insurance fund is increasing,how to make effective supervision,to watch the "life-saving money" of the people,has become a problem that cannot be ignored.As an important supervision of national governance,auditing supervision is the responsibility of maintaining the safe and smooth operation of the maintenance of medical insurance funds,revealing,and defensive fund risks.Therefore,research on the audit of medical insurance funds is to deepen the reform of medical insurance system,strengthen the management of medical insurance funds,and promote the land of medical insurance policy,and protect the people’s health rights is important and practical.This paper summarizes the research on the medical insurance fund audit,the concept,the main content,and specific objective of the medical insurance fund audit,and combined with the specific case of K City to analyze the medical insurance fund audit.It is expounded that there are several suggestions for the current situation of K City Medical Insurance Fund Audit,Audit Work and Further Improvement of Medical Insurance Fund Auditing.By analyzing the audit process,key audit contents and audit rectification suggestions of medical insurance fund audit in K City,it is found that there are still four problems in the audit of medical insurance fund,such as the audit quality is not up to expectations,the supervision of audit rectification is not strong,the audit information construction is backward,and the composition structure of auditors needs to be improved.Based on this,it analyzes and improves the audit mechanism of medical insurance fund,and then puts forward suggestions on establishing and perfecting the audit technology of medical insurance fund.It is expected to promote the further development and improvement of medical insurance fund audit theory and practice.