浅论国家审计的免疫系统功能

摘  要

2008年3月，刘家义审计长提出了“审计是国家经济运行的免疫系统”的观点，这一观点是对我国国家审计理论事业的发展和创新，并为国家审计理论的发展提供了新的思路。本文在借鉴医学上对人体免疫系统的各项功能的描述上，浅析了国家审计免疫系统的预警、揭示、清除、修补和服务功能。本文认为充分发挥国家审计免疫系统的各项功能，能够使国家审计在国家经济运行过程中发挥其抵抗国际经济风险和完善国内经济机制和制度的作用，从而推动国民经济健康发展。因此本文提出了几点措施以保证国家审计的免疫系统功能的充分发挥，第一，在国家审计的审计方法上可以引入民间审计的风险导向审计方法；第二，国家审计要保证审计独立性；第三，大力改善审计人员队伍素质，加强基础建设。

关键词：国家审计  免疫系统  功能

ABSTRACT

March 2008, LiuJiaYi auditor-general proposed "audit is the national economic operation of the immune system", this is our country auditing theory’s development and innovation, and it provides new ideas for the development of the theory of national audit. Based on the  immune system's functions on the description of the national audit, the author reveals the warning, clearing, repairing and servicing functions. National audit which is considered in this paper should fully exert the function of the immune system,and it can make the national economy process of the resistance to exert its international economic risk and perfect the domestic economy mechanism and system, so as to promote the healthy development of the national economy. This paper puts some measures to ensure that the national audit immune system function will fully exert, first, the audit methods in the national audit can introduce the folk audit risk-oriented audit methods, Second, the national audit should ensure the audit independence, Third, the government should improve the audit staff quality and strengthen infrastructure.

Key words：National audit  The immune system  Functional

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