发挥免疫系统功能 拓展军队审计职能  

Play an Immune System Role, Promote the Audit Function in Army

作　　者：肖文八[1] 于静[1] 

机构地区：[1]军事经济学院

出　　处：《审计研究》2009年第2期26-31,共6页Auditing Research

摘　　要：审计具有批判性和建设性两大功能。审计发挥批判性作用,仅仅是履行了法定职责的一部分。只有通过批判性来指出问题,然后建设性地提出解决问题的意见和建议,才能充分发挥审计的作用。在这一理论的指导下,结合目前军队审计职能较为单一的现状,我们认为,要充分发挥军队审计的"免疫系统"作用,必须首先拓展军队审计职能。本文从"免疫系统"与军队审计职能拓展的关系、军队审计职能拓展的涵义、军队审计固有职能及军队委托代理关系对军队审计职能拓展的需求等方面,详细分析了军队审计职能拓展的相关问题,认为军队审计应具有监督和咨询两项职能。The ＂audit is an immune system＂ theory believes that audit has the ＂immune system＂ function of the country＇s economy and society operation. And as an ＂immune system＂, audit has two types of basic functions, which are critical and constructive separately. Auditors, who play critical roles purely, can only fulfill part of the statutory duties. Therefore, those who not only point out problems critically, but also put forward advices and recommendations constructively, will give a full play of the audit role. Based on this theory, and in the guidance of the current situation that the audit function in army is so single, we believe that the function expansion will be the first thing to fulfill the audit＇s ＂immune system＂ responsibility. This article begins from the relationship between the ＂audit is an immune system＂ theory and the expansion of the audit function in army, and analyses the meaning of the audit function in army expansion, the audit inherent functions and the military principal-agent relationship＇s requirements on the audit function expansion, and so on. As a result, these have formed a phasic study achievement - the new view on the two functions of military audit.

关 键 词：免疫系统功能 军队审计 职能拓展 

分 类 号：F239.6[经济管理—会计学]