2013年,A市审计局开展了A市城乡医疗保障体系专项审计调查,对A市8家市级公立医院、13家社区卫生服务中心、服务站和城乡居民合作医疗保障资金进行了审计,围绕医疗设备、医用材料、药品、内部控制等主线开展数据式、绩效性审计,成效十分明显。隰一、围绕“资金支出主线”开展业务审计 In 2013, A City Audit Bureau conducted a special audit investigation of A city urban and rural medical security system, audited the cooperative medical insurance funds of 8 city-level public hospitals, 13 community health service centers, service stations and urban and rural residents in A city, Medical equipment, medical materials, medicines, internal control and other main lines of data-style, performance audit, the effect is obvious.隰 First, focus on “capital expenditure main line ” to conduct business audits