Research on the risk governance of fraudulent reimbursement of patient consultation fees.

"Conflict of interest The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest."

"The author(s) declare financial support was received for the research, authorship, and/or publication of this article. This work was supported in part by the National Natural Science Foundation of China (No.72374005), the NSF Center for Basic Science Project (No.72188101), the Natural Science Foundation for the Higher Education Institutions of Anhui Province of China (No. 2023AH050561 and No.2022AH051143), Cultivation Programme for Young and Middle-aged Excellent Teachers in Anhui Province (YQZD2023021), School-level offline courses (No.2021xjkc13), and the “Double Ten Thousand Plan” construction project (Research on the teaching methods and cross topic mining of Medical Advanced Mathematics & Health Care Management)."