完善我国医疗保险基金监管体系的思考  

Thoughts on Improving Supervision System of Chinese Medical Insurance Fund

作　　者：马军生[1] 李若山[1] 李永伟[1] 

机构地区：[1]复旦大学管理学院会计学系,上海200433

出　　处：《中国卫生经济》2005年第10期50-52,共3页Chinese Health Economics

基　　金：国家自然科学基金项目(70272019)

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。Improper payment is one of the most ditticult problems in the medical insurance fund management. It is necessary to establish an effective supervision system to improve the eitlciency 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.

关 键 词：医保基金 监管体系 不合理支付 审计 

分 类 号：F842.6[经济管理—保险]