Rural cooperative medical care funds audit is imperative
Abstract of rural cooperative medical fund audit of major audit by the farmers voluntarily pay, collective support, government-funded China
office to help social capital, should be examined whether it be in
accordance with income support, balance and openness, fairness and the principles of justiceManagement. This article explores the rural cooperative medical fund audit approach, audit content and audit features.
【Key Words】 rural cooperative medical care funds audit of rural cooperative medical care funds
Establish a new rural cooperative medical system, under the new situation the State Council, to practically solve the three rural issues, balancing urban and rural, regional, economic and social development of the major measures for improving the level of health protection the farmers to reduce the burden on peasants to solve due to illness cause of poverty, illness issues into poverty once again has an important role.
1, the rural cooperative medical care funds the content and features
"The rural cooperative medical care" This is China's economic construction, an important part, but also to enable farmers to enjoy the social security and the implementation of a measure. Rural cooperative medical care system is government support for farmers and rural economic organizations of co-financing, in the medical practice of medical
insurance, help each other in a kind of the nature of rural health
protection system. Namely, the farmers pay a certain amount each year cooperative medical funds, collective investment may also be a part of the Government, jointly forming a special fund for medical treatment when the farmers can be reimbursed a certain percentage of medical expenses.
Rural cooperative medical care funds are voluntarily paid by the peasants, the collective support, government-sponsored social funds to
help the public office should be set according to income support, balance
and an open, fair and just principles of management, must be earmarked special account storage, shall not be misappropriated.
One, the rural cooperative medical care funds by the rural cooperative medical management committee and its agencies should be
managed. The handling agency of rural cooperative medical care should be determined by the Management Committee of the state-owned commercial
banks, rural cooperative medical fund set up special accounts to ensure the security and integrity of the Fund, and establish and improve the
rural cooperative medical fund management rules and regulations, in accordance with regulations to raise a reasonable and timely review payment of rural cooperative medical care funds.
2, improve the rural cooperative medical care funds to pay management fees and finance. The rural cooperative medical care funds, pay individual farmers and rural collective economic organizations supporting funds, in principle, according to handling by the rural cooperative medical
institutions in the township (town) set up an agency (personnel) or commission relevant agencies collection, deposited in the rural cooperative medical fund special account; local fiscal support funds, by the local financial departments at various levels to participate in the
new rural cooperative medical care under the actual number of rural cooperative medical care funds allocated to the special account; central government subsidies in central and western regions of the special new-
type rural cooperative medical care funds, by the Ministry of Finance of the various regions to participate in the new rural cooperative medical care and funding in place and so the actual number of cases approved, the financial allocation to the provincial level. Central and local government
at all levels to ensure that the subsidies timely, full of rural cooperative medical care funds allocated to special accounts, and through the new rural cooperative medical scheme subsidy and gradually improve the allocation of funds approach, as much as possible to simplify procedures, easy to operate. In connection with the financial and treasury management system reform and improve the situation, and gradually achieve financial expenses directly. About the new rural cooperative medical care funds
specific subsidy approach, study and formulate the relevant departments by the Ministry of Finance.
3, the main benefits of rural cooperative medical funds to participate in the new rural cooperative medical care of farmers large medical expenses or hospital medical expenses. Wherever conditions permit,
the implementation of large medical expenses may be small grants and assistance with medical costs approach, not only enhance the anti-risk
ability, while addressing the farmers benefit from the surface.
Participating farmers in new-type rural cooperative medical care during
the year did not use the rural cooperative medical care funds to arrange to conduct a routine physical examination. Provinces, autonomous regions and municipalities to formulate a rural cooperative medical claims
Essential Medicines List. Counties (city) according to total funding, with local conditions, scientific and rational way to determine the rural cooperative medical care funds to pay the scope of the standards and the
amount paid to determine the specific routine physical examination items and methods to prevent the rural cooperative medical fund cost overruns or too more balance.
2, the rural cooperative medical care funds audit, properly mark and
focusing on four areas in three
Audit of rural cooperative medical care funds include: the rural cooperative medical care fund budget (plan) implementation and the final accounts of the authenticity and legality; budget (plan) to adjust the
authenticity and legality; collection, management, rural cooperative medical fund government departments and institutions, social groups and their handling agency in accordance with the law, enforcing the collection of medical fund projects, the standard accuracy and completeness; rural
cooperative medical care funds to pay expenses of whether the obligation in accordance with the required standards, and promptly and fully pay social insurance premiums fees; management of rural cooperative medical fund government departments and institutions, social groups, whether the law and its handling and timely payment of medical payments; of rural cooperative medical fund management and operation of the safety, value-
added is compliance and effective; management of rural cooperative Medical
fund government departments and institutions, social organizations and their handling agency integrity of the system of internal control and effectiveness.
Therefore, based on the above, the rural cooperative medical care
funds audited financial audit is necessary to identify the main line and the entry point, is to fund sports as the main line, where capital flows, where the audit on the back. Reposted elsewhere in the paper for free download http://
1, a special audit of rural cooperative medical care funds should
keep three crossings.
First, capital inflows pass. Review of rural cooperative medical fund inflows is compliance, whether the funds provided in accordance with budgets and sources of in place in time.
Secondly, capital outflows mark. Key audit of rural cooperative medical care funds is allocated a budget, the availability of extra-
budgetary allocation; whether the project schedule, according to budget allocations, the availability of funds not timely due to the impact
project schedule or because of the formation of an advance appropriation of funds idle, causing a waste of money in problem; whether the use of arrangements for the use of funds according to regulations, availability of misappropriated issues; fund appropriations channels are smooth, the availability of funds halfway leakage, resulting in personal embezzle, embezzlement and other malicious misappropriation issues.
Third, fund balance, or the gap closed. The rural cooperative medical
care funds balances or gaps must be identified if the reasons for this may be due are: over-estimated the cost to run the project operator, cost, replacement projects, not to implement or incomplete implementation of the budget items are likely to form for other reasons such as fund balance; financial losses and waste, misappropriation, ultra-budget implementation
of the project or for other reasons are likely to form the funding gap.
2, the rural cooperative medical fund special audit should
concentrate on four areas. First, do a good job pre-trial investigation.
Pre-trial investigation to find out through the rural cooperative medical funds of funds the basic situation, familiar with relevant policies and regulations. Second is to develop a good audit program implementation.
According to the audit investigate the situation and formulate a targeted audit implementation plan for a definite purpose. Third, pre-trial self-
examination to the relevant authorities issued a notice about the departments concerned to help cope with the situation. Fourth, to conduct pre-trial training, awareness, unified audit methods. Practice shows that pre-trial investigation and the audited entity and conduct self-
examination and pre-trial training, is to implement focused, cost savings,
improving audit quality of a good practice.
In accordance with the process of funding the implementation of rural cooperative medical fund auditors audit is one of the main method, this method is adapted to the medical funds of funds or a single follow-up
examination, through the cash flow of all aspects of checking whether there is cash flow in the process of "running, take the , dripping, and leaking "behavior, until the funds are ultimately legitimate, effective, efficiency and effectiveness of use. In the audit practice, auditors often find that because of cash flow in the process of funds "leakage" or "evaporation" phenomenon, so that the medical use of funds reach the
intended purpose or special purpose, damaging the vital interests of the
users of funds. Audit follow-up of capital flows in the audit practice,
the audit has a significant effect of cash flow for each link in the audit staff can be controlled within the scope of, the drawback is time-
consuming, energy, but also expanded the national audit costs. Operations in specific audits auditors have often taken the sampling determine the sample to complete the process of the sample audit processes in order to obtain evidence of the existence of fraud in order to decide whether to
waive or extend the audit sample. Audit trail: Determine the total funds ? determine the source of cash flow links ? to review the security of
funds transfer part of the existence of the timing of cash flow calculation ? ? Review ? cash flow at the end of the integrity of
compliance testing the legality of the use of funds.
To sum up, rural cooperative medical care funds extensive funding sources, channels and more complex nature of capital, capital mode of operation is unique, involving nearly one billion of China's vital
interests of broad masses of rural people. This requires us to combine practical, up and down with the auditing organs at all levels in order to ensure both quality and quantity to complete tasks. The distribution of rural cooperative medical system implemented at the county level, and many involved in village and household, it should be a unified understanding of
audit institutions at all levels, clearly the focus of their audit, tasks, familiar with the laws, regulations and scientific and completing the audit reports and ensure clear division of labor, task clarity, responsibility to each person, while the local people of concern surrounding the hot and difficult issues, highlight the audit focus, while increasing the training of auditors to the grass-roots efforts to avoid
the operation of the blind, in the audit practice, we should strengthen
key sectors, focusing on capital , key projects to carry out audits and audit investigation. The only way to achieve the purposes of the audit to ensure that audit quality, which is the advancement of rural cooperative medical fund an effective way to audit the quality of work.
 Xia Dong Lin, Lin Zhen Hao: Our state of competition in audit market analysis, Accounting Research, 2003 3.
 Wang Xiaohong: Auditing the basis of the theory of economic analysis, Journal of Nanjing Audit University, 2005 No. 5. Reposted
elsewhere in the paper for free download http://