Analysis on the System of Performance Audit Indicators under New Rural Cooperative Medical System
10.7664/CHE20140528
- VernacularTitle:新型农村合作医疗绩效审计指标体系研究
- Author:
Yufan CHEN
;
Peng CHEN
;
Min YANG
- Publication Type:Journal Article
- Keywords:
new rural cooperative medical system;
performance audit;
balanced score card;
indicator system
- From:
Chinese Health Economics
2014;(5):89-92
- CountryChina
- Language:Chinese
-
Abstract:
Objective: To propose a reasonable and feasible system of performance audit indicators for New Rural Cooperative Medical System(NCMS). Methods:Using the balanced score card as amended to perform the evaluation. Results:From 5 dimensions, 37 indicators were used to perform comprehensive evaluation for the NCMS. Conclusion: The indicator system is suit for the current situation, as well as audit evidence through questionnaires to obtain the required data of the system;it provides a better evaluation of the NCMS performance.
