强化医疗保险基金审计的监督职能——以陕西省为例

Strengthening the Supervision Function of Medical Insurance Fund Audit--Taking Shaanxi Province as an Example

随着社会主义市场经济的不断发展以及社会保障需求的不断提高,医疗保险基金作为社会保障的重要组成部分,在维护社会稳定、提高居民身体健康水平方面起着重要作用。如果缺乏对医疗保险基金的有效监督,必将产生极大的隐患。审计作为监督的重要手段,对保障医疗保险基金的合理征缴、合规使用起着不可替代的作用。论文从陕西省医疗保险基金审计的结果出发,发现医疗保险基金管理中存在的问题,进而提出强化医疗保险基金审计监督职能的相关建议。

With the continuous development of socialist market economy and the continuous improvement of social security demand,medical insurance fund,as an important part of social security,plays an important role in maintaining social stability and improving the health level of residents.If the lack of effective supervision of medical insurance fund,it will certainly produce great hidden trouble.As an important means of supervision,audit plays an irreplaceable role in ensuring the reasonable collection and compliance of medical insurance fund.Based on the audit results of medical insurance fund in Shaanxi Province,the paper finds out the problems existing in the management of medical insurance fund,and then puts forward some suggestions on strengthening the audit supervision function of medical insurance fund.