The second focus on the performance of the new rural cooperative system. The performance of the new rural cooperative system is related to the policy influence and sustainable and stable development of the new rural cooperative, the audit can be carried out around the policy implementation effect and the use of the fund management efficiency of the two main lines. The audit of the policy implementation effect is mainly through the audit survey, fully collecting relevant data, using the participation rate of farmers, the number of beneficiaries, the hospitalization beneficiary surface, the hospitalization (outpatient) co-ordination compensation ratio, the hospitalization one-time reimbursement rate, as well as the growth rate of the average cost of hospitalization of the same type of disease in the last three years by each fixed-point medical institution, and other evaluation indexes, combined with the visit to some of the patients (especially patients with serious illnesses) to carry out an in-depth analysis of the social benefits and benefits to the people of the implementation of the NAC system. The audit evaluates the social benefits of the implementation of the new rural cooperative system and the effect of benefiting the people. The audit of fund utilization and management benefits is mainly conducted through the audit and investigation of the management systems of the NAC, the approval of designated medical institutions, and the process of medical treatment, reporting, reviewing and compensation of participating farmers, to reveal whether the local NAC systems are compliant and reasonable in terms of system design, and whether the transfer of participating farmers to hospitals for medical treatment and the reporting of accounts and compensation procedures are too complicated and affect the incentive of farmers to participate in the system; and whether the relevant supervisory and management authorities and agencies are in place to perform their duties, and whether there are irregularities and violations of the law. The audit revealed whether the relevant supervisory and management departments and agencies had performed their duties properly, whether they had violated the rules in approving designated medical institutions, and whether there were problems such as laxity in reviewing medical expenses and ineffective supervision of designated medical institutions, which resulted in the loss of funds. The audit found that the relevant management bodies had illegally approved some unqualified community health service centers, comprehensive outpatient clinics and outsourced departments of public health centers to set up inpatient beds and carry out direct reporting of NPC inpatient services; some designated medical institutions had relaxed the indications for hospitalization, and doctors and patients had colluded with each other to admit outpatients as inpatients and hospitalize them in hospitals with registered beds, as well as the problem of fund loss caused by the exorbitant prices of medicines in medical institutions.
Third, concerned about the new rural cooperative system and the country's other medical insurance (assistance) system and the public **** health system of policy convergence. In recent years, in order to improve the level of medical protection for farmers, to curb the farmers return to poverty due to illness, the state has introduced a number of rural medical protection policy, developed a series of rural medical protection (aid) system and public **** health system. The audit should focus on whether these policies and systems are formulated in a coherent manner, whether there are problems of mutual substitution and disconnection in the course of implementation, and whether there are problems of harming the interests of participating farmers or causing unreasonable use of other medical protection (assistance) funds. The audit found that there was no connection between the basic medical insurance system for urban residents and the New Rural Cooperative Medical Insurance system for students of agricultural household registration, resulting in the fact that when school students who had participated in the New Rural Cooperative Medical Insurance and also participated in the basic medical insurance for urban residents were hospitalized to make compensation for their illnesses, the amount of compensation actually made through the basic medical insurance for urban residents and the New Rural Cooperative Medical Insurance exceeded the total hospitalization costs that could be reimbursed and the higher the hospitalization costs, the more compensation the patient received in addition to the actual hospitalization costs. The higher the cost of hospitalization, the more the patient receives in addition to the actual cost of hospitalization.
Fourth, pay attention to the designated medical institutions to carry out the legality of the new rural cooperative business, compliance. The newest and most important of all, the newest and most important of all, the newest and most important of all, is the newest and most important of all. The main audit of the designated medical institutions diagnosis and treatment activities are legal compliance, whether the strict implementation of the new rural medical reimbursement drug directory, the national pharmaceutical price policy and the new rural business operating procedures, this audit content is appropriate to take on-site raids, sampling medical records, such as medical records and visit the investigation of the combination of methods.