“免疫系统”论的理论贡献和对审计事业的创新引领  

A Theoretical Contribution of the Immune System Theory and Its Role as A Pacesetter of Auditing Undertaking

作　　者：尹平[1] 

机构地区：[1]南京审计学院,江苏南京211815

出　　处：《审计与经济研究》2009年第2期9-13,共5页Journal of Audit & Economics

摘　　要：刘家义审计长提出的审计是经济社会运行中的"免疫系统"理论是对我国国家审计发展的系统探究和深入思考,内容丰富,内涵深刻,影响深远。它准确回答了国家审计发展中的若干重要理论问题,对建设具有中国特色的审计理论体系作出了显著贡献;同时该理论科学定义了国家审计在经济社会中的地位和作用,对于在新的历史时期我国审计实践科学发展观,实施审计理论创新、审计人才创新、审计内容创新、审计方法创新和审计管理创新等方面具有重要的指导和牵引作用。Auditing is the immune system in the economic and social operation of a country. This theory rich in content and deep in influence was put forward by Liu jiayi, the auditor general, and it is a systematic research and reflection on the development of China state auditing. The theory provides an accurate key to some important theoretical issues and makes a contribution to the establishment of audi- ting system with Chinese characteristics. Also the theory gives a scientific definition of state auditing in the role and function of economy and society. And finally the theory can be used as a guiding pacesetter in the innovation of auditing theory, auditing talents, auditing contents, auditing methods and auditing management in the new period of history.

关 键 词：国家审计 免疫系统 发展创新 理论贡献 实际指导 

分 类 号：F239.44[经济管理—会计学]