Research On The Application Of Big Data Technology In The Audit Of Basic Medical Insurance Fund In C City

By the end of 2020,the accumulative balance of China’s social security fund was9.43787 trillion yuan,including 3.15 trillion yuan of basic medical insurance fund.As the key point of social security,medical security concerns the vital interests of the masses,so the audit supervision of medical insurance fund is particularly important.As a matter of fact,the traditional audit mode is often not good in the face of the large amount of data and wide coverage of medical insurance funds,and its supervision quality is difficult to meet the requirements.At the same time,the "14th Five-year Plan" for the Development of National Audit work proposed to fully implement the requirements of General Secretary Xi Jinping on strong review of science and technology,strengthen innovation of audit technology and methods,make full use of modern information technology to carry out audit,and improve the quality and efficiency of audit.It can be said that it is the common goal of auditors to apply big data technology to government audit work and realize the automation and intelligence of government audit work,as well as the inevitable trend of the development of government audit.In this context,to promote the better application of big data technology in the field of medical insurance fund audit and realize the full integration of the two is conducive to breaking the dilemma faced by the traditional medical insurance fund audit mode,giving full play to the supervision and guarantee role of government audit,and thus contributing to the development of medical insurance system.Based on the author’s internship experience in C City,this paper takes the audit of basic medical insurance fund as an example to explore how to deeply practice the idea of strong review of science and technology under the background of big data,and how to improve the audit efficiency of medical insurance fund by using big data technology and improve the audit effect of medical insurance fund.To be specific,by combining theories with cases,this paper first expounds relevant concepts of big data auditing of medical insurance funds based on relevant domestic and foreign studies and guided by public entrusted economic responsibility theory,national governance theory and big data auditing theory.Then,based on the current situation of medical insurance fund in C city,the audit project of basic medical insurance fund in C City in 2020 is selected as a specific case,and the basic situation and development process of big data audit of medical insurance fund in C City as well as the specific application of database technology,SQL statement and Apriori algorithm in this case are introduced.Through case analysis of large data of medical insurance fund audit present situation,the characteristics of big data technology applied in the medical insurance fund audit and advantages,in addition to the advantages of big data technology application in the field of medical insurance fund audit problems facing the reality,then the series of problems for large data audit improvement measures for the development of medical insurance fund.Finally,this paper summarizes the content and puts forward prospects.The research of this paper mainly draws the following conclusions: Compared with the traditional audit mode,the big data audit mode has many advantages,the audit object is more comprehensive,the audit work is deeper,the audit results are richer,and the efficiency and effect of medical insurance fund audit are improved significantly.But the audit case also reflects the fact that big data technology in the application of basic medical insurance fund audit still faces many practical problems,including: data conversion difficulties,sharing mechanism is not sound,professional technical force is weak,it is necessary to reform the relevant laws and regulations,to big data audit mode to further perfect,eliminate these factors is the top priority.This paper puts forward a series of suggestions to improve the problems hindering the development of big data medical insurance fund audit,including standardizing big data standards,promoting the construction of data sharing,strengthening vocational skills training,and improving relevant laws and regulations.It is hoped to provide a theoretical basis for the auditing practice of big data medical insurance fund and some auditing ideas for practical work.