国家审计“免疫系统”建设:目标定位与路径选择  

Construction of Audit "Immune System":Target Location and Its Path Choice

作　　者：王会金[1] 王素梅[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》2010年第2期17-22,共6页Journal of Audit & Economics

基　　金：江苏省社会科学基金项目(07EYB054)

摘　　要：国家审计作为国家宏观经济监督系统的重要组成部分,应按照法定职责将维护国家安全和促进经济协调及可持续发展作为审计工作的主要目标,将推进民主法治、维护人民群众利益作为根本目标。在路径选择上,应进一步树立科学审计理念,提高审计免疫能力,坚持"全面审计,突出重点"的审计工作方针,推进问责机制的建立,加强审计体系间的业务协作。Government audit, as an important part of the national macro-economic supervision system, must maintain the national security and promote the economic coordinated and sustainable development in order to realize the main target of auditing, and the ultimate target of promoting the democratic rule of law, safeguarding the interest of people in general. As to the path choice, it is imperative to build up a scientific concept of auditing in order to improve the immune ability of auditing, stick to the guideline of ＂comprehensiveness and priority＂, exercise the commitment and responsibility system and strengthen the professional cooperation in the circle of auditing.

关 键 词：国家审计 “免疫系统” 目标定位 路径选择 审计本质 

分 类 号：F239.44[经济管理—会计学]