Analysis on the System of Performance Audit Indicators under New Rural Cooperative Medical System / 中国卫生经济

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.