高效的基金财务管理是保证医保基金安全的基本条件,也是医疗保障制度可持续发展的基础。受传统行政管理思维影响,我国医保部门内部控制环境薄弱。这造成职能部门各自为政,医保业务脱离基金财务,限制了基金财务管理职能发挥。本文通过对医保管理实务中财务管理环境和财务业务建设现况的分析,探究管理行为与职能部门履职尽责的关系,提出医保业务和基金财务同步发展的路径。建议建立并执行规范的内部控制体系,加强日常业务指导,培养高素质医保专业技术人才,提高医保管理水平。

Efficient fund financial management is a fundamental condition for ensuring the safety of medical insurance funds and the foundation for the sustainable development of the healthcare security system. Affected by traditional administrative management thinking, the internal control environment of China's healthcare security department is weak, with functional departments acting independently, medical insurance business being detached from fund finance, which limits the performance of fund financial management functions. This article analyzes the current situation of financial management environment and financial business construction in the practice of medical insurance management, explores the relationship between management behavior and fulfillment of responsibilities by functional departments, and proposes a path for the synchronous development of medical insurance business and fund finance. It is recommended establishing and implementing a standardized internal control system, strengthening daily business guidance, cultivating high-quality medical insurance professional and technical talents, and improving the level of medical insurance management.