Author(s)

Xinrou Wang

Corresponding Author

Xinrou Wang

Abstract

With the occurrence of COVID-19 in recent years, the scientific assertion of "normalization of epidemic prevention and control" is increasingly recognized by more and more countries and the public. Therefore, the urgency and importance of further strengthening and improving the construction of public health system is becoming increasingly prominent. This paper attempts to explore how to effectively carry out follow-up audits of public health special funds under public health emergencies, and analyze the problems and difficulties involved in light of the experience of the Chinese Red Cross Society in responding to and handling the COVID-19 epidemic during its prevention and control in Wuhan in 2020, and propose corresponding measures in terms of improving audit laws and regulations. It is hoped that the government can provide references in playing the role of audit supervision to ensure the reasonable allocation and use of special funds for public health, and contribute to the construction of a standardized and efficient public health system by auditing.

Keywords

Special funds for public health, Tracking audit, Public health emergencies