新型农村合作医疗内部控制目标研究

Study on the Objective of Internal Control of New Rural Cooperative Medical System

根据国家政策要求,结合新型农村合作医疗运行中存在的问题,提出供需管3方的内部控制目标。需方主要包括改善健康水平、提高疾病风险防御能力和转变意识等;供方包括提高基金使用效率与新型农村合作医疗管理水平;管方包括实现管理专业化、提高对供需双方的管理能力以及与其他制度有效衔接。根据内部控制目标,对供、需、管三方实施有效的控制,对新型农村合作医疗目标的实现具有积极的推动作用。

According to national policy and the current problems in New Rural Cooperative Medical System（NCMS）,the internal control objectives of supply,demand and management sides,are proposed.The objectives of the demand side include improving health status,increasing the capacity of disease risk prevention,and changing the health awareness,etc.The objectives of the supply side include raising the fund efficiency and the management standard.The objectives of the management side include improving the management capacity,and promoting the interface with other systems.According to the internal control objective,implementation of effective internal controls on the three sides would play a positive role to achieve the goals of NCMS.