免疫系统对国家绩效审计的映射研究  

Research on Mapping Mechanism of National Performance Auditing from the Perspective of “Immune System Theory”

作　　者：杜晓荣[1] 程晓敏[1] 

机构地区：[1]河海大学商学院,南京211100

出　　处：《商业研究》2014年第8期60-65,176,共7页Commercial Research

基　　金：江苏省高校哲学社会科学研究重点项目"江苏农村饮水安全工程绩效审计评价体系研究";项目编号:2011ZDIXM050

摘　　要：借鉴免疫学以及审计免疫系统论相关原理,本文探讨了生物免疫系统与国家绩效审计系统的映射机理,分析了国家绩效审计预防、揭露和抵御三方面功能的映射,以及免疫识别、激活、效应和记忆阶段对国家绩效审计计划、实施、报告和复查工作的映射,旨在全面认识国家绩效审计本质、提高国家绩效审计工作质量。This paper uses the immunology , auditing immune system theory and other related disciplines to discuss the mapping mechanism between the immune system and national performance auditing , analyzes the national performance auditing′s functions , such as preventing , exposing and resisting function , combine the biological immune response （ rec-ognition／activation／effect／memory） to the preparation stage , implementation stage , report stage and review of the na-tional performance auditing .It will contribute to a comprehensive understanding of the essence of performance auditing and improve the quality of performance auditing .

关 键 词：免疫系统论 绩效审计 映射 路径选择 

分 类 号：F239.44[经济管理—会计学]