CPA Is Expected To Reinforce New Medical Reform Audit

The huge financial investment of 850 billion yuan is affecting the hearts of millions of people. How to ensure the safety, standardization and effectiveness of the use of new medical reform funds has become the focus of public attention.

Authoritative sources said that accounting firms are expected to participate in the audit of new health care reform funds.

Intermediaries participate in new audit of health care reform without threshold

Although the main purpose of this health care reform is to alleviate the problem of "seeing a doctor hard and expensive", many people expressed concern: if the supporting supervision measures of the new medical reform are not strict and the intensity is not large, it is difficult to achieve the original intention.

Liu Junmin, an Associate Research Fellow of the Financial Science Research Institute of the Ministry of finance, put forward the view that strengthening the supervision and performance evaluation of health funds can introduce the auditing system of certified public accountants. Li Ruoshan, director of the financial department of Fudan University management school, deeply agrees.

In an interview with the China accounting journal, Li Ruoshan pointed out that the number of new medical reform funds invested was large and tilted to the grass-roots level. The strength of the national audit team is very limited. There are many aspects to be audited. It is impossible to complete the audit task of the new medical reform entirely by the national audit institutions. The intervention of the intermediary organizations is an inevitable trend.

According to expert analysis, nearly more than 70 thousand grass-roots medical institutions in the country, alone in the new medical reform, "differential subsidy" of this fund, local finance can not be done for each grass-roots medical institutions for financial audit. It will report the funding gap to the grass-roots medical institutions according to the new medical reform system, and then subsidize them by finance.

Community hospitals and township health centers are the main body of grass-roots medical institutions. Their financial management foundation is relatively weak, and there is not enough accounting information to provide, and the credibility of accounting information is not high.

"This requires intermediaries to stand on the third party's standpoint for auditing, and at the same time shoulder corresponding responsibilities. After audited by the accounting firms for specific medical institutions, the finance department shall verify and allocate funds according to the audit opinions issued by them, so as to avoid the government's financial management in the micro field. Liu Junmin said.

In terms of theory and technology, it is feasible for social intermediaries to participate in the audit of new medical reform funds, and there is no threshold. However, the Commission of funded departments can be formally intervened.

Hospitals also expect social audit intervention.

Social intermediaries are eager to intervene in the audit of new health care reform funds and get the support of financial experts. What is the attitude of hospitals that are one of the leading roles of health care reform to ensure the effective use of new health care reform funds?

"The financial situation of the hospital itself is not transparent. In my maternal and child health hospital, part of the financial appropriation is used to install new boilers. The purchase cost per unit is 40 thousand yuan higher than that approved by the Health Bureau, and the procurement staff receive a high rate of rebate. A public hospital doctor who did not want to be named said this to the China accounting journal.

Hospital finance is opaque and arbitrary charges are hard to contain. It is understood that repeated charges for patients and decomposing charges are the usual means for hospitals to generate income. If it is found by the local health authorities, the hospital can spend all the money to dredge the relationship, and it can generally pass through safely. These "generating income" fees will not be found in the audit process of the local audit department.

Although the hospital also has internal audit, it has little effect, because the internal control system of the hospital is seriously missing. Therefore, there have been many economic violations that should not happen in the past.

With the help of interest relations, the need for hospital audit to intervene in social auditing is very urgent. After the intervention of social audit, a large audit overlay network can be formed to maintain neutrality between the government and the audited object, so as to produce objective and fair audit opinions.

Wang Siping, director of the Finance Department of the second hospital of Hebei Medical University, believes that there may not be many precedents for China's accounting firms to intervene in hospital audit. However, from the perspective of hospitals, it is necessary for the intermediary agencies to supervise and supervise the intervention of hospitals.

In particular, public welfare hospitals are also state-owned assets, and they must be subject to financial supervision if they spend money on finance. Wang Siping emphasized.

Who will master the leading power of audit?

After the introduction of the new health care reform plan, the CPA profession has high expectations for the intervention of social forces in the new medical reform audit. However, the views of the industry on the issue of audit leading power are not consistent.

Cui Zhenlong, deputy director of the National Audit Office of the China Institute of auditing science, believes that social audit forces can intervene, but monitoring social responsibility is impossible for social auditing. If intermediaries are given administrative power, intermediaries can not be called intermediaries, and the orientation of social auditing should be accreditation.

"The total amount of 850 billion yuan of financial funds has become the public product provided by the government. The audit and supervision of the government should be guided by the government. This is determined by the importance and responsibility of the national audit, but at the same time, the intermediary forces should be actively involved in the trial." Chen Yonghong, chairman and chief accountant of Tian Yi international accounting firm, said.

However, some people in the industry say that the issue of audit leading power requires relevant departments to negotiate. Otherwise, the competition for audit dominance will be fierce.

Performance appraisal or major achievements

What is the difference between hospital audit and enterprise audit? It is the most recently asked question by Chen Jixian, deputy director of the accounting firm.

Chen Jixian believes that the difference exists, but not much. "The main difference lies in the type of business segmentation, because there is not much experience to draw from, so it is hard to tell the specific difference at present."

But one thing is certain, the establishment of hospital performance evaluation system is very important.

"Intermediaries involved in the audit of medical institutions should cover mainly hardware aspects. But there are also software aspects, including personnel training. All these aspects should be based on the effect of capital input and performance evaluation. Chen Jixian said.

For the performance evaluation of hospitals, Chen Yugui, Secretary General of the Chinese Institute of Certified Public Accountants (CPA), believes that the closer the accounting system of public hospitals and private hospitals is, the better. But this does not mean that public hospitals and private hospitals can be assessed by the same system.

Under the same conditions, private hospitals have simpler performance goals because of their single business objectives. Public hospitals should not only consider the affordability of the ordinary people, but also consider the benefits, and the evaluation is more difficult. The comprehensive evaluation of performance is particularly important. These are the specialties of certified public accountants.

What criteria are used to evaluate audit objects? Ultimately, it depends on the relevant departments to introduce an evaluation standard. Besides hard financial indicators, there are also non-financial indicators, such as public satisfaction, fairness and so on.

How does CPA prepare for examination?

Medical institutions are very professional institutions, and the provisions of hospitals of different grades and nature are also different and complex. Many registered accountants are puzzled how to use their expertise to better serve the new health care reform.

Then, what technical and institutional preparations should CPA do well?

In an interview with China accounting journal, Chen Yugui said that as a management organization of China's CPA industry, the CPA will organize members to study the health care reform plan seriously. We should pay close attention to the potential and opportunities of the CPA profession in serving the implementation of health care reform, and seize the opportunity to create conditions for CPA to open up new markets. In terms of technology, it will also provide relevant professional training for its members.

"Relevant departments should introduce new guidelines or standards, such as" guidelines for management of new and high technology enterprises "issued last year. Audit firms also need similar work guidelines in order to have a unified standard in auditing. Chen Jixian told the China Accounting Journal reporter.

On this issue, Chen Yugui responded: "if necessary, the CPA will study the service needs and audit features of the new healthcare reform audit, and make necessary prompts for CPA to take part in the business, such as the audit guidelines for medical institutions, guidelines for performance evaluation and guidelines for hospital internal control design."

"The most important thing is to give full play to the professional advantages of certified public accountants and serve the new healthcare reform in their own way." Chen Yugui said.

Editor in chief: Du Jun