摘要
刘家义审计长提出的发挥审计保障国家经济社会健康运行的"免疫系统"功能的观点,在审计理论界和实务界产生了较大反响。本文认为,审计"免疫系统"功能论在审计理论创新、审计制度强化、审计组织价值提升三个方面具有重要意义:审计"免疫系统"功能论在更高的层次上阐明了国家审计的本质、功能和目标,丰富和发展了国家审计理论;审计"免疫系统"功能论引导审计制度发挥更大的潜力;同时审计"免疫系统"功能论要求审计组织不断提高为政府、社会服务的质量和水平,这又进一步提升了审计组织的价值。
The theory of the immune system＇s function, which was put forward by Liu jiayi, provides auditing is the safeguard of nation＇s society and economy. The viewpoint brings substantial echo among the theoretical and practical fields. The significance of this theory includes three aspects： innovating auditing theory, strengthenning auditing system and adding the value of auditing organization. This theory claries the modern auditing＇s nature, function and goal to a great extent, and enriches and develops the theory of state auditing. The theory leads auditing institution to exert more potentialities. At the same time, auditing organization constantly enhancing service quality and level for the society and government, which also promote its value.
出处
《审计研究》
CSSCI
北大核心
2009年第6期17-21,共5页
Auditing Research
关键词
审计
免疫系统
制度强化
价值
auditing, immune system, strengthening institution, value
