Abstract

As a significant part of social security system, basic medical insurance guarantees the sustainable development of society. With aged trend of population in China, a series problems are exposed with increasing demand of fund, which lead to serious financial risk. As a result, it is emergent to evaluate whether the management of basic medical insurance fund is efficiency or not. Hence, this article attempts to construct a performance evaluation index system and apply it to assess the management of basic medical insurance fund for urban workers in Jiangsu Province, including its raising, operating, investing and paying under the guidance of balanced scorecard.

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