卫生经济研究
衛生經濟研究
위생경제연구
HEALTH ECONOMICS RESEARCH
2014年
3期
22-25
,共4页
龚丽泉%李義鹏%陈昱帆%姜严立宇
龔麗泉%李義鵬%陳昱帆%薑嚴立宇
공려천%리의붕%진욱범%강엄립우
绩效审计%平衡计分卡%新农合
績效審計%平衡計分卡%新農閤
적효심계%평형계분잡%신농합
performance audit%balanced score card%new rural cooperative medical system
采取规范分析和实证研究相结合的方法，将平衡计分卡思想应用于新农合绩效审计，监督和防控新农合资金过度结余等问题。较直观地描述了农民对新农合的满意度及新农合的运行效率，为新农合绩效审计提供了一种可行的思路。
採取規範分析和實證研究相結閤的方法，將平衡計分卡思想應用于新農閤績效審計，鑑督和防控新農閤資金過度結餘等問題。較直觀地描述瞭農民對新農閤的滿意度及新農閤的運行效率，為新農閤績效審計提供瞭一種可行的思路。
채취규범분석화실증연구상결합적방법，장평형계분잡사상응용우신농합적효심계，감독화방공신농합자금과도결여등문제。교직관지묘술료농민대신농합적만의도급신농합적운행효솔，위신농합적효심계제공료일충가행적사로。
Take normative analysis and empirical research method, make balanced score card thought use in the new rural cooperative medical system performance auditing, monitoring and preventing excessive surplus funds and other issues. Give an intuitive description on satisfaction and operational efficiency of new rural cooperative medical system, and provide a feasible idea for the performance auditing.
