审计“免疫系统”论:演进过程、作用机理与实现路径  

The "Immune System" of Audit: Evolution Process,Function Mechanism and Implementation Path

作　　者：赵彦锋[1] 

机构地区：[1]河南财经学院会计学院,河南郑州450002

出　　处：《审计与经济研究》2009年第3期21-26,共6页Journal of Audit & Economics

基　　金：教育部人文社科规划项目(08JA630088);教育部2009年应急课题(2009JYJR041)

摘　　要："免疫系统论"的提出丰富了人们对审计本质和审计功能的认识,是多学科综合创新的理论成果。国家审计与公共受托责任是紧密相连的,随着公共受托责任范围的扩大,人们对国家审计的本质认识也从"经济监督论"经由"经济控制论"升华到"‘免疫系统’论";作为社会经济运行中的"免疫系统",国家审计作用机理是一个识别问题、处理问题、完善机制、抵御病毒的螺旋式上升过程。实现国家审计"免疫"功能的路径如下:树立科学审计理念、确定重点审计领域、筑牢审计工作根基。The ＂immune system＂ of audit enriches the nature and function of auditing. This theory comes from multi-disciplinary and innovative results in the practice of audit. State auditing is closely connected with pubic accountability. With the public accountability expanding its scope, people＇s understanding of the nature of state auditing is from ＂economic monitoring theory＂ and ＂economic control theory＂ to the latest ＂immune system theory＂. As the immune system in the operation of social economy, the inherent mechanism of state auditing is a spiral process which includes identifying problems, dealing with problems, improving mechanism and even resisting virus. The immune function can be implemented in the following aspects： establishing a scientific concept of auditing, determining focus areas of auditing, building a solid foundation for auditing.

关 键 词：审计本质 免疫系统 作用机理 实现路径 

分 类 号：F239.44[经济管理—会计学]