“免疫系统论”下的国有企业审计定位——基于国家审计的思考  

The State-Owned Enterprise Audit Location under the Immune System Theory:Based on State Audit

作　　者：陈希晖[1] 夏明东[2] 

机构地区：[1]东南大学经济管理学院,江苏南京210096 [2]审计署驻上海特派办,上海200052

出　　处：《南京审计学院学报》2010年第1期22-26,共5页journal of nanjing audit university

基　　金：江苏省社会科学基金项目(07EYB054);南京审计学院校级课题(NSK2007/B19)

摘　　要：审计是国家经济社会运行的"免疫系统",国有企业审计在构建国家审计"免疫系统"中具有重要地位。"免疫系统论"下的企业审计应发挥预防性、揭示性和抵御性等免疫功能,应关注国家经济安全,注重对问题和案件的查处与揭露,并着力促进体制和机制的完善与改革。发挥免疫功能需要加强理论建设,完善审计生态环境,培养适应型人才,创新审计方法。Audit is an immune system of the economic society, and the state-owned enterprise audit has played an important role in constructing the system for state auditing. The audit business under this ＂immune system theory＂ should play immune functions to prevent, reveal and resist the problems, and focus on national economic security and the issues and cases investigated. It should also better and reform the systems and mechanisms, strengthen the theoretical construction, improve the audit environment, train the talent and innovate the audit approaches.

关 键 词：国家审计 免疫系统 国有企业审计 审计定位 

分 类 号：F239.44[经济管理—会计学]