国家审计“免疫系统”论引发的思考  

Some Reflections on the State Auditing Immune System

作　　者：段兴民[1] 赵晓铃[2] 

机构地区：[1]西安交通大学,陕西西安710049 [2]西安邮电学院,陕西西安710061

出　　处：《审计与经济研究》2009年第2期3-8,共6页Journal of Audit & Economics

摘　　要：国家审计"免疫系统"论的提出为在新的经济社会形势下审计理论研究和实务发展创造了契机。它是解决社会主义市场经济条件下审计问题的一种创新性思维,促进了对审计本质问题的进一步思考。"免疫系统"论的提出既推动审计基础理论的深入研究,也指出未来审计的发展方向,推动审计实践的跨越式发展。The theory of the state auditing immune system creates an opportunity for the development of auditing theory and practice under the new economic and social situation. This theory is an innovative way of thinking to solve the problems of auditing under the condition of socialist market economy and demands further reflections on the nature of auditing. The proposition of the theory not only promotes the further study of basic audit theory but also points out the future direction of development in this field. The practice of auditing will also develop quickly with the guide of the theory.

关 键 词：国家审计 免疫系统论 审计本质 审计基础理论 审计实践 发展方向 

分 类 号：F239.44[经济管理—会计学]