基金运行各环节风险及其内控管理

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新型农村合作医疗基金(新农合基金),作为我国新型农村医疗改革中的重要组成部分,其主要的运行特点是:从政府、集体、农民三方渠道进行筹集,从发动到汇集的时间跨度较长,筹集的方式不一,基金数额巨大,支付流程复杂等。随着2008年,我国新农合制度的全面覆盖后,新农合基金的管理难度也越来越大,可能发生的风险也越来越多。面对这些风险,通过科学地分析总结,对于新农合基金的管理在基金的筹集方面要做好参合农民缴费和政府补助管理的相关工作;在基金的存贮方面加强对基金安全性的防范,对汇缴凭证进行有效管理;在基金支付方面,通过加强对就医环节、医疗服务环节、报审环节以及医疗结付环节等的监督,确保新农合基金的有效运行。新农合基金的良好运行和有效管理对于我国广大农民在看病医疗方面的保障发挥着重大作用。新农合基金的管理机构应该加强对基金运行的各个环节的管理,加强内部控制,避免运行风险,为新农合基金的发展保驾护航。 The new rural cooperative medical fund (NRCMS), as an important component of China’s new rural medical reform, has the following key operational features: raising funds from the three channels of government, collectives and farmers, Long, different ways to raise, the huge amount of funds, the payment process is complicated. With the comprehensive coverage of China’s new rural cooperative medical system in 2008, the management of the new rural cooperative medical fund is also more and more difficult, and the risks that may occur are also increasing. Faced with these risks, through scientifically analyzing and summarizing, we should do a good job in the management of new rural cooperative fund for the fund raising by participating in peasants’ contributions and government subsidy management; and guarding the safety of the fund in terms of fund storage , Effective management of the remittance certificate; in fund payment, to ensure effective operation of the new rural cooperative medical fund by strengthening the supervision of the medical treatment, medical services, medical examinations, medical treatment and payment links. The good operation and effective management of the new rural cooperative medical fund play a significant role in guaranteeing the medical care of the vast majority of our peasants. The new rural cooperative medical fund management agencies should strengthen the management of all aspects of fund operation, strengthen internal control, avoid operational risks and escort the development of the new rural cooperative fund.
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