国家审计“免疫系统”功能实现研究--基于社会协同的视角  

Research on the Realization of National Audit Immune System Function:Based on the theory of social coordination

作　　者：戚振东[1] 王会金[2] 

机构地区：[1]南京审计学院国际审计学院,讲师博士南京211815 [2]南京审计学院,副院长教授博导南京211815

出　　处：《南京社会科学》2011年第12期80-85,共6页Nanjing Journal of Social Sciences

基　　金：教育部人文社会科学研究规划项目“中观IS审计风险的COBIT式控制模式研究”(10YJA790182)的阶段性成果

摘　　要：国家审计最新理论成果认为,国家审计对于国民经济社会运行发挥免疫系统功能。文章在分析协同理论及其对国家审计"免疫系统"功能实现启示的基础上,从适应社会管理新格局、防范审计风险、提高审计效率以及审计治理功能可持续发挥等三个方面,深入剖析了国家审计"免疫系统"功能实现的社会协同建构必要性。文章认为,社会协同是国家审计免疫系统功能发挥基础条件,藉此相应从社会协同的角度分析了国家审计"免疫系统"功能实现的社会协同内容及其保障机制。According to the newest theoretic argument of national audit, national audit play the im- mune system function role in the national economic and social process. Based on the analysis of Synerget- ics theory and its enlightenment on the implementation mechanism of the immune system function of na- tional audit, this article analyzed the necessity of introducing the social coordination to the system of na- tional audit from the point of adapting to the new patterns of social management, preventing audit risk, improving audit efficiency and sustainably developing the audit governance function. The paper insists that social coordination is the basic condition to develop the immune system function of national audit, and then it proposed the contents of social coordination of national audit.

关 键 词：国家审计 社会协同 免疫系统 审计创新 

分 类 号：F239.44[经济管理—会计学]