【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、外部监管和审计等角度阐述了如何完善我国医保基金监管体系更多还原

【Abstract】 Improper payment is one of the most difficult problems in the medical insurance fund management. It is necessary to establish an effective supervision system to improve the efficiency 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.更多还原