基于2019年医疗保险基金审计数据的中国医疗保险基金审计监管探析

Xinyi Zhou, W. Su
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引用次数: 2

摘要

本研究主要依据审计署2019年中央及省市预算执行等财政收支审计工作报告中对医保基金的审计情况,基于风险导向违规行为对中国医保基金进行审计监督。从违规风险的角度对医保基金各阶段的风险进行识别和评估,从而得出审计点,总结出医保基金审计监管的路径,使审计资源集中到重要阶段和关键领域。降低审计成本,构建医疗保险基金审计监管体系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Exploring the Audit Supervision of China’s Medical Insurance Fund Based on the 2019 Medical Insurance Fund Audit Data
This study is mainly based on the auditing of medical insurance funds in the audit work report of the National Audit Office’s 2019 central and provincial and municipal budget implementation and other fiscal revenues and expenditures to conduct audit supervision of China’s medical insurance funds, based on the risk-oriented violation of regulations. Identify and evaluate the risks of each stage of the medical insurance fund from the perspective of risk of breaches, thus draw audit points, summarize the path of the medical insurance fund audit supervision so that that audit resources can be concentrated in important stages and key areas. Audit costs can be reduced, and build the regulatory system of the medical insurance fund audit will be constructed accordingly.
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