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随着近几年新“医改”制度的不断确立和基本医疗保险制度的广泛实施,人民群众就医问题得到了基本保障。但在医院医保基金内部控制和监管方面仍然存在一定的缺陷,造成医保基金流失和浪费。论文主要针对新“医改”背景下我国医疗保险基金的内部控制问题进行分析,针对影响医院医保基金内部控制有效性的关键因素进行研究并提出相应的控制对策,为完善我国医疗系统医保基金的内部监管和控制提供参考。
With the continuous establishment of the new “medical reform” system and the extensive implementation of the basic medical insurance system in recent years, the people’s medical treatment has been basically guaranteed. However, there are still some shortcomings in the internal control and supervision of hospital medical insurance funds, resulting in the loss and waste of medical insurance funds. The dissertation mainly analyzes the internal control problems of China’s medical insurance fund under the background of new medical reform and studies the key factors affecting the effectiveness of internal control of hospital medical insurance fund and puts forward the corresponding control measures in order to perfect the medical insurance fund of China’s medical system Provide internal control and control reference.