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新型农村合作医疗绩效审计研究——以福建省为例
引用本文:李四能. 新型农村合作医疗绩效审计研究——以福建省为例[J]. 福建财会管理干部学院学报, 2011, 0(2)
作者姓名:李四能
作者单位:福建江夏学院会计系;
摘    要:新型农村合作医疗制度(新农合,NCMS)自2003年试点并逐步推广以来,成效显著。在绩效审计中发现该制度推进过程中面临着筹资水平低、保障程度不高、报销比例设置不合理、农民受益面窄、因病致贫返贫现象依然严重等问题。需要尽快完善新农合的法规体系,强化农民参合意识,创新管理体制,建立稳定的新农合筹资机制,加强新农合监管机制的建设,完善新农合制度的相关配套措施,改革现有的医疗服务体系布局,提高基层诊疗水平,加快新农合的信息化建设步伐,以促进新农合的健康运行和可持续发展。

关 键 词:新型农村合作医疗制度  绩效审计  调查研究  

Research on Auditing Performance of Newly-model Rural Cooperative Medical Service:A Case Study from Fujian Province
LI Si-neng. Research on Auditing Performance of Newly-model Rural Cooperative Medical Service:A Case Study from Fujian Province[J]. Journal of Fujian Finance and Accounting Administrator College, 2011, 0(2)
Authors:LI Si-neng
Affiliation:LI Si-neng(Department of Accounting,Fujian Jiangxia University,Fuzhou,350108,China)
Abstract:Being gradually popularized in the way of selected units since 2003,the newly-model rural cooperative medical service system('NCMS' for short) has gained great achievements.With the methods of Government Guidance,farmers voluntary participation,multi-party financing and comprehensive arrangement for serious disease,NCMS has gained a good performance.But during its advance process,it has also been faced with a series of problems,such as low level of funding,low social security,unreasonable reimbursement set,...
Keywords:NCMS  performance auditing  demonstration research  
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