| 完善我国医疗保险基金监管体系的思考 |
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| 引用本文： | 马军生,李若山,李永伟.完善我国医疗保险基金监管体系的思考[J].中国卫生经济,2005,24(10):50-52. |
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| 作者姓名： | 马军生 李若山 李永伟 |
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| 作者单位： | 复旦大学管理学院会计学系,上海,200433 |
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| 基金项目： | 国家自然科学基金项目(70272019) |
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| 摘 要： | 不合理支付是医保基金管理面临的一个突出难题,我国医保事业在快速发展的同时也存在着大量舞弊和浪费要提高医保基金运行效果,需要建立完善的医保基金监管体系。在分析了我国医保基金运作和管理特殊性的基础上,借鉴国外监管经验和反舞弊理论,从基金内部治理结构、外部监管和审计等角度阐述了如何完善我国医保基金监管体系
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| 关 键 词： | 医保基金 监管体系 不合理支付 审计 |
| 文章编号： | 1003-0743（2005）10-0050-03 |
| 收稿时间： | 2005-07-27 |
| 修稿时间： | 2005-07-27 |
Thoughts on Improving Supervision System of Chinese Medical Insurance Fund |
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| Ma Junsheng,Li Ruoshan,Li Yongwei.Thoughts on Improving Supervision System of Chinese Medical Insurance Fund[J].Chinese Health Economics,2005,24(10):50-52. |
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| Authors: | Ma Junsheng Li Ruoshan Li Yongwei |
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| Abstract: | Improper payment is one of the most difficult problems in the medical insurance fund management. It is necessary to establish an effective supervision system to improve the efficiency of medical insurance fund. Based on analyzing characteristics of medical insurance fund in China, this paper discusses how to improve supervision system of medical insurance fund. Furthermore, we give some useful advice on fund supervision from the standpoints of about internal governance, external monitoring and auditing. |
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| Keywords: | medical insurance fund supervision system improper payment auditing |
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