国家审计、审计“免疫系统”论与经济社会系统演化  

State Auditing, Auditing Immune System Theory and the Evolution of Economic and Social System

作　　者：马东山[1] 叶子荣[1] 刘桂花[1] 

机构地区：[1]西南交通大学公共管理学院/经济管理学院,四川成都610031

出　　处：《财会通讯（下）》2013年第7期19-22,129,共4页Communication of Finance and Accounting

摘　　要：国家审计作为经济社会系统的免疫系统,必须能够预防、揭示和抵御经济社会系统中的安全隐患,确保经济社会系统的健康运行。本文以熵定律和耗散结构理论为理论分析工具,并借助布鲁塞尔器(Brusselator)模型,以揭示在国家审计发挥免疫功能的条件下,经济社会系统更容易形成耗散结构,更容易实现健康有序发展。Under the immune system auditing theory, the function of state auditing is to maintain the safe operation of economic and social system. Thispaper, regarding the state auditing as a system, used the dissipative structures theory to analyze the state auditing immune system theory’s new requirements ofstate auditing in the perspective of adapting to the economic and social system changes. Then, the paper applied brusselator model to study the role of stateauditing immune system function for the evolution of economic and social system. The result showed that the state auditing immune system fuction is easier topromote economic and social system healthy and orderly development.

关 键 词：国家审计 审计“免疫系统” 经济社会系统 

分 类 号：F239.22[经济管理—会计学] F224[经济管理—国民经济]