Case Study On Performance Audit Of First-aid Special Fund In Y County

With the development of society and the change of living environment,the increasing number of emergencies and the increasing number of emergency,critical and severe cases of residents have promoted the development of medical emergency service system.As an important part of medical emergency system and social security system,pre-hospital first aid has been paid more and more attention by the medical circle and the government,and is regarded as an important link of emergency rescue and injury treatment.In order to implement the Notice on Printing and Distributing Guiding Opinions on Further Improving Pre-hospital Medical Emergency Services(No.19,2020)issued by the National Health Commission and nine other ministries and commissions,the state has put forward the2021-20233 action plan for capacity building of pre-hospital medical emergency services in the new era,urging all localities to attach importance to the quality of pre-hospital emergency services and strengthen supervision and assessment.However,whether the use of the special fund for pre-hospital first aid has effectively improved people’s livelihood and reached the performance target of the special fund for pre-hospital first aid requires the special fund performance audit to verify,supervise and guide,therefore,the quality of the performance audit itself is particularly important.In this thesis,literature research,case analysis and questionnaire were used to analyze and study the performance audit case of pre-hospital emergency special fund in Y County.This thesis firstly combs the theory of performance audit,and introduces in detail the connotation,characteristics,content,process and index system construction of performance audit of pre-hospital emergency special fund by using literature research method.Then,by case analysis and questionnaire survey,the problems in the performance audit of special funds for pre-hospital first aid in Y County were deeply explored.Through case analysis,this thesis summarizes four problems existing in the performance audit: no performance audit before and during the implementation,lack of performance supervision of the whole process of the project;The efficiency of audit process is low;Performance evaluation index is difficult to carry out performance evaluation comprehensively and intuitively;Audit rectification suggestions have not been effectively implemented,and there may be loopholes in the audit system.The research shows that there are many deficiencies in the performance audit of special funds for pre-hospital emergency treatment in Y County,which needs to be optimized step by step according to various problems.There are four reasons for the deficiencies in the performance audit of special funds for pre-hospital emergency treatment in Y County: The first is that Y County pre-hospital emergency special fund performance audit personnel allocation is unreasonable;the second is that Y County pre-hospital emergency special fund performance audit methods and techniques are backward;the third is that Y County pre-hospital emergency special fund performance audit evaluation index is difficult to set;the fourth is that Y County pre-hospital emergency special fund performance audit system is not perfect.In view of the problems existing in the performance of pre-hospital emergency special fund in Y County,this thesis proposes the following countermeasures: strengthen the construction of pre-hospital emergency special fund performance audit talent team,expand the professional audit talent reserve;Promote the technical innovation of performance audit method of pre-hospital first aid special fund,strengthen the construction of audit informatization;Improve the performance audit evaluation index system of pre-hospital first aid special fund,formulate the performance evaluation index guidelines and design principles of pre-hospital first aid special fund,so as to make the performance indicators more standardized and complete;Optimize the performance audit system and norms of pre-hospital emergency special fund in Y County,boost the standardization of performance audit process and improve the supervision and accountability mechanism for rectification.Only by breaking down the problems and improving them step by step,can the quality of performance audit of special funds for pre-hospital emergency care in Y County be effectively improved,so that people can enjoy high-quality pre-hospital emergency care services and boost the rapid development of medical emergency care.