新型农村合作医疗内部控制研究
发布时间：2018-08-06 17:51
【摘要】：中国作为一个人口众多的国家，农民占有很大比例。随着我国经济的飞速发展，健康已经成为人们最关注的问题。我国政府历年来也将农村医疗问题作为政府开展工作的重中之重，如果连农民的健康问题都不能解决，建设社会主义和谐社会只是空谈。新农合制度从2003年在部分县市开展试点，到2010年基本实现覆盖全国。开展新农合医疗以来，我国过去存在的农民因病返贫的问题得以解决。本文通过对新农合现行状况进行分析，确定了新农合内控的目标、要素，并且建立了新农合内部控制的框架结构。研究新农合内部控制的基础是构建新农合内部控制理论框架，而构建其理论框架主要在于明确新农合内部控制的目标以及控制要素。 新型农村合作医疗内部控制目标包括为长期目标、信息目标、运营目标、合规目标。其中，新农合内部控制运营目标是长期目标的具体化，作为长期目标的落脚点，信息目标是运营目标的成果反映，合规目标是为了实现新农合内控目标的良好保证。新农合内部控制的四个目标相互联系，共同促进新型农村合作医疗的长远发展。通过对COSO发布的《内部控制—整合框架》的借鉴，将新农合内部控制构成要素分为两个方面:主要层次由新农合控制环境、新农合控制活动、新农合监控三项内容构成，在这三个要素中,新农合控制环境是基础、新农合控制活动是过程、新农合监控是保证。再将这三个要素进一步分解，形成了第二层次要素：新农合控制环境要素可以分解为新农合组织结构、信息与沟通两个要素；新农合控制活动则可以分解为控制程序、风险评估两个要素；新农合监控则分为监督和评价两个要素。 新农合控制环境包括一切影响新农合内控建立和执行的所有要素，是新农合内部控制体系的基本点；新农合控制活动是为了实现新农合内控目标而实行的具体措施，从现在新农合运行的情况来看，对新农合风险识别与防范以及具体的控制程序作为控制活动的重点；监控具体包括对新农合内部控制的监督和评价，针对监督要素提出了相应的建议，并且建立了新农合内部控制评价指标体系。利用层次分析法确定了新农合内控评价各个要素的权重，并且使用模糊评价结合新农合内部控制实行的具体情况，进行了综合评价研究。 本文共分为五章内容：第一章“绪论”介绍了本文的研究背景和意义，相关理论基础和文献综述，以及本文的研究方法和文章的框架。第二章“新型农村合作医疗运管现状分析”介绍了新农合的基本情况以及运行管理现状，为下文提出新农合内部控制的设想提供支撑。第三章“新型农村合作医疗内部控制框架构建”通过内部控制应用于卫生管理事业的相关文献表明有一定的可行性，同时对新农合内部控制的目标进行了分析，确定了新型农村合作医疗内部控制的目标；进而对新农合内部控制理论要素关系进行说明，并且构建了新型农村合作医疗内部控制框架体系图。第四章“新型农村合作医疗内部控制要素分析”对新农合内部控制的各个要素进行分析，针对新农合目前在各个要素存在的问题提出了建议，建立了新型农村合作医疗内部控制的评价指标体系，采用模糊综合评价法对具体的实例进行评价。第五章结论。主要说明了本文的研究结论、不足以及展望。 根据新型农村合作医疗制度长久发展的需求以及现行新农合管理中内部控制在新农合管理工作中的体现，将内部控制理论应用到新农合管理中有着一定的现实意义。同时针对现有新型农村合作医疗内部控制制度提出的建议，，为完善我国农村医疗卫生保障制度，促进我国社会主义新农村建设和构建和谐社会具有重要的现实意义。
[Abstract]:China, as a country with a large population, occupies a large proportion of the farmers. With the rapid development of our economy, health has become the most concern of the people. In the past years, our government has also taken the rural medical problems as the most important part of the government's work. If the problem of health and health of farmers can not be solved, the building of socialist harmony will be built. The new rural cooperative system has been carried out in some counties and cities in 2003 and basically realized the whole country in the year of 2003. Since the new rural cooperative medical system has been carried out in China, the problem of returning the poor to the poor in the past has been solved. This article has made an analysis of the current situation of the new rural cooperation and confirmed the objective, the elements and the establishment of the new rural cooperation. The internal control framework of nncms is the basis of the internal control of nncms. The theoretical framework of the internal control of the nncms is constructed, and its theoretical framework is mainly to clarify the objectives and control elements of the internal control of the nncms.
The internal control objectives of the new rural cooperative medical system include long-term goal, information goal, operation target and compliance target. The internal control operation target of NCMS is the concrete of long-term goal, as the foothold of long-term goal, the target of information is the result of operation target, and the target of compliance is to achieve the good of the new NCMS internal control goal. Good guarantee. The four objectives of the new NCMS internal control are linked together to promote the long-term development of the new rural cooperative medical care. Through the reference of the internal control and integration framework issued by COSO, the elements of the internal control of the NCMS are divided into two aspects: the main level is controlled by the new agricultural cooperation environment, the new rural cooperative control activities, the new rural cooperative supervision system. In these three elements, the control environment of NCMS is the basis, the nncms control activity is the basis, the new CCMS control activity is the process, the new CMS monitoring is the guarantee. Then the three elements are further decomposed and formed the second level elements: the new NCMS control environment elements can be decomposed into the new agricultural organization structure, the information and communication two elements; the new agriculture. Joint control activities can be decomposed into control procedures and risk assessment, while NCMS monitoring can be divided into supervision and evaluation.
The control environment of the NCMS includes all the factors that affect the establishment and implementation of the internal control of the NCMS. It is the basic point of the internal control system of the NCMS; the control activities of the NCMS are the concrete measures to realize the internal control targets of the new rural cooperation. The control procedure is the key of the control activities; the monitoring and monitoring include the supervision and evaluation of the internal control of the nncms, the corresponding suggestions are put forward to the supervision elements, and the index system of the internal control evaluation of the nncms is established. Price combined with the implementation of the internal control of the new rural cooperative medical system, a comprehensive evaluation study was carried out.
This article is divided into five chapters: the first chapter "Introduction" introduces the background and significance of the research, the theoretical basis and literature review, and the research methods and the framework of this article. The second chapter "analysis of the current situation of new rural cooperative medical management" introduces the basic situation of NCMS and the status of operation management. The third chapter "construction of the internal control framework for new rural cooperative medical care" shows some feasibility through the relevant literature of internal control applied to health management. At the same time, the objective of the new rural cooperative medical control is analyzed, and the internal control of the new rural cooperative medical system is determined. The fourth chapter, the analysis of the internal control factors of new rural cooperative medical system, analyzes the elements of the internal control of the new rural cooperative medical system, and aims at the existence of various elements in the new rural cooperative medical system. Some suggestions are put forward, the evaluation index system of the new rural cooperative medical system is established, and the fuzzy comprehensive evaluation method is used to evaluate the concrete examples. The fifth chapter is a conclusion, which mainly illustrates the conclusions, shortcomings and prospects of this paper.
According to the needs of the long-term development of the new rural cooperative medical system and the embodiment of the internal control of the new rural cooperative management in the management of the NCMS, it has some practical significance to apply the internal control theory to the management of the NCMS. At the same time, the suggestions on the existing new rural cooperative medical treatment internal control system are improved. China's rural medical and health security system, promote the construction of a new socialist countryside and build a harmonious society has important practical significance.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.1;F842.684;F323.89;F840.4
本文编号：2168517
[Abstract]:China, as a country with a large population, occupies a large proportion of the farmers. With the rapid development of our economy, health has become the most concern of the people. In the past years, our government has also taken the rural medical problems as the most important part of the government's work. If the problem of health and health of farmers can not be solved, the building of socialist harmony will be built. The new rural cooperative system has been carried out in some counties and cities in 2003 and basically realized the whole country in the year of 2003. Since the new rural cooperative medical system has been carried out in China, the problem of returning the poor to the poor in the past has been solved. This article has made an analysis of the current situation of the new rural cooperation and confirmed the objective, the elements and the establishment of the new rural cooperation. The internal control framework of nncms is the basis of the internal control of nncms. The theoretical framework of the internal control of the nncms is constructed, and its theoretical framework is mainly to clarify the objectives and control elements of the internal control of the nncms.
The internal control objectives of the new rural cooperative medical system include long-term goal, information goal, operation target and compliance target. The internal control operation target of NCMS is the concrete of long-term goal, as the foothold of long-term goal, the target of information is the result of operation target, and the target of compliance is to achieve the good of the new NCMS internal control goal. Good guarantee. The four objectives of the new NCMS internal control are linked together to promote the long-term development of the new rural cooperative medical care. Through the reference of the internal control and integration framework issued by COSO, the elements of the internal control of the NCMS are divided into two aspects: the main level is controlled by the new agricultural cooperation environment, the new rural cooperative control activities, the new rural cooperative supervision system. In these three elements, the control environment of NCMS is the basis, the nncms control activity is the basis, the new CCMS control activity is the process, the new CMS monitoring is the guarantee. Then the three elements are further decomposed and formed the second level elements: the new NCMS control environment elements can be decomposed into the new agricultural organization structure, the information and communication two elements; the new agriculture. Joint control activities can be decomposed into control procedures and risk assessment, while NCMS monitoring can be divided into supervision and evaluation.
The control environment of the NCMS includes all the factors that affect the establishment and implementation of the internal control of the NCMS. It is the basic point of the internal control system of the NCMS; the control activities of the NCMS are the concrete measures to realize the internal control targets of the new rural cooperation. The control procedure is the key of the control activities; the monitoring and monitoring include the supervision and evaluation of the internal control of the nncms, the corresponding suggestions are put forward to the supervision elements, and the index system of the internal control evaluation of the nncms is established. Price combined with the implementation of the internal control of the new rural cooperative medical system, a comprehensive evaluation study was carried out.
This article is divided into five chapters: the first chapter "Introduction" introduces the background and significance of the research, the theoretical basis and literature review, and the research methods and the framework of this article. The second chapter "analysis of the current situation of new rural cooperative medical management" introduces the basic situation of NCMS and the status of operation management. The third chapter "construction of the internal control framework for new rural cooperative medical care" shows some feasibility through the relevant literature of internal control applied to health management. At the same time, the objective of the new rural cooperative medical control is analyzed, and the internal control of the new rural cooperative medical system is determined. The fourth chapter, the analysis of the internal control factors of new rural cooperative medical system, analyzes the elements of the internal control of the new rural cooperative medical system, and aims at the existence of various elements in the new rural cooperative medical system. Some suggestions are put forward, the evaluation index system of the new rural cooperative medical system is established, and the fuzzy comprehensive evaluation method is used to evaluate the concrete examples. The fifth chapter is a conclusion, which mainly illustrates the conclusions, shortcomings and prospects of this paper.
According to the needs of the long-term development of the new rural cooperative medical system and the embodiment of the internal control of the new rural cooperative management in the management of the NCMS, it has some practical significance to apply the internal control theory to the management of the NCMS. At the same time, the suggestions on the existing new rural cooperative medical treatment internal control system are improved. China's rural medical and health security system, promote the construction of a new socialist countryside and build a harmonious society has important practical significance.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.1;F842.684;F323.89;F840.4
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