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城镇职工医疗保险是我国基本医疗保险体系的重要组成部分,缓解了城镇职工看病难、看大病更难的现实问题,促进了人民身体健康水平的提高。近年来,在各级党委、政府的重视支持下,医保基金从无到有、从少到多得到逐步加强,医保基金的管理也逐步趋于制度化、规范化。加强对医保基金的审计监督,对于正确处理好改革、发展和稳定三者的关系,维护国家、单位和参保人员的利益具有重要的意义。结合去年对城镇职工医疗保险基金审计工作实践,笔者就县级城镇职工基本医疗保险基金运行中存在的问题及相应的审计策略,谈一点粗浅的看法。
The urban employee medical insurance is an important part of the basic medical insurance system in our country, alleviating the practical problems that the urban workers see a doctor hard and see the serious illness more difficult, and promoting the improvement of people’s health. In recent years, with the great attention and support from party committees and governments at all levels, the medical insurance fund has been gradually developed from scratch and from less to more, and the management of the medical insurance fund has also gradually become institutionalized and standardized. Strengthening auditing and supervision of the medical insurance fund is of great significance for correctly handling the relations among the three areas of reform, development and stability, and safeguarding the interests of the state, the units and the insured persons. Combined with the practice of audit work on medical insurance funds for urban workers last year, I talked about the existing problems in the operation of basic medical insurance funds for county-level urban workers and the corresponding audit strategies.