文献类型：期刊文献

中文题名：审计“免疫系统”论:演进过程、作用机理与实现路径

英文题名：The "Immune System" of Audit: Evolution Process,Function Mechanism and Implementation Path

作者：赵彦锋[1]

第一作者：赵彦锋

机构：[1]河南财经学院会计学院

第一机构：河南财经政法大学会计学院

年份：2009

卷号：24

期号：3

起止页码：21-26

中文期刊名：审计与经济研究

外文期刊名：Journal of Audit & Economics

收录：国家哲学社会科学学术期刊数据库;北大核心:【北大核心2008】；CSSCI:【CSSCI_E2008_2009】；

基金：教育部人文社科规划项目(08JA630088);教育部2009年应急课题(2009JYJR041)

语种：中文

中文关键词：审计本质;免疫系统;作用机理;实现路径

外文关键词：the nature of audit; immune system; function mechanism; implementation path

摘要："免疫系统论"的提出丰富了人们对审计本质和审计功能的认识,是多学科综合创新的理论成果。国家审计与公共受托责任是紧密相连的,随着公共受托责任范围的扩大,人们对国家审计的本质认识也从"经济监督论"经由"经济控制论"升华到"‘免疫系统’论";作为社会经济运行中的"免疫系统",国家审计作用机理是一个识别问题、处理问题、完善机制、抵御病毒的螺旋式上升过程。实现国家审计"免疫"功能的路径如下:树立科学审计理念、确定重点审计领域、筑牢审计工作根基。
The ＂immune system＂ of audit enriches the nature and function of auditing. This theory comes from multi-disciplinary and innovative results in the practice of audit. State auditing is closely connected with pubic accountability. With the public accountability expanding its scope, people＇s understanding of the nature of state auditing is from ＂economic monitoring theory＂ and ＂economic control theory＂ to the latest ＂immune system theory＂. As the immune system in the operation of social economy, the inherent mechanism of state auditing is a spiral process which includes identifying problems, dealing with problems, improving mechanism and even resisting virus. The immune function can be implemented in the following aspects： establishing a scientific concept of auditing, determining focus areas of auditing, building a solid foundation for auditing.