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医疗保险范围的扩大,医保基金规模的扩张,对医保基金管理工作提出了更高的要求。近年来各地医保基金管理工作中暴露出了一些问题,要求基金管理部门进一步加强内部控制,杜绝各种舞弊案件和事故的发生。本文主要从加强授权审批﹑分工制约﹑队伍建设、业务规程、会计控制、内部审计及信息系统等方面着手,提出内控建设的一些建议。
The expansion of the scope of medical insurance, the expansion of the scale of medical insurance fund, put forward higher requirements for the management of medical insurance fund. In recent years, various local medical insurance fund management work exposed some problems, requiring fund management departments to further strengthen internal control and eliminate all kinds of fraud cases and accidents. This article mainly puts forward some suggestions on the construction of internal control from the aspects of strengthening authorization examination and approval, division of labor constraints, team building, business rules, accounting control, internal audit and information system.