基于“免疫系统”理论的汶川地震灾后恢复重建资金跟踪审计

发布时间：2018-01-05 10:37

本文关键词：基于“免疫系统”理论的汶川地震灾后恢复重建资金跟踪审计　出处：《西南交通大学》2010年硕士论文　论文类型：学位论文

【摘要】： 国家审计从本质上来说就具有先天性免疫,但先天获得的“免疫系统”只能预防一般性的经济风险。随着社会经济的不断发展,各类经济风险不断涌现,国家审计的先天性免疫已经无法抵御这些风险,这时就急需要探索新的审计方式,以此来增强国家审计的获得性免疫,使国家审计真正承担起社会经济系统的“卫士”。 “免疫系统”理论的提出拓展了国家审计的功能,创新了国家审计的审计方式。这时,国家审计具有了预防、揭示和抵御功能,通过国家审计预防经济社会运行中的各类风险,揭示经济社会系统中的机制和体制缺陷,抵御各类腐败和损害国家利益的经济活动。同时,在审计方式上,在“免疫系统”理论框架下,提出了跟踪审计的理念,并把这一理念在汶川大地震灾后恢复重建资金审计中加以实践。本文首先介绍了研究的背景和意义,从国家审计“免疫系统”的功能和实现途径、基于“免疫系统”理论的审计本质研究和“免疫系统”理论的应用研究三个方面综述了国内“免疫系统”理论的研究现状,提出了本文的研究内容、目的和方法；其次,介绍了“免疫系统”理论的思想基础和技术基础,并从医学和审计学两个角度阐释了“免疫系统”理论的内涵；随后,介绍了“免疫系统”理论指导下的汶川地震恢复重建资金审计的概况、主要特点、功能和模式；最后,分析了基于免疫系统理论汶川地震灾后恢复重建资金跟踪审计实践中存在的问题和对策。本文采用理论分析和案例分析相结合的方法,利用中国共产党执政为民理论、构筑反腐倡廉大堤的制度建设理论、系统论、控制论、信息论和免疫学等相关理论,通过理论研究——实践总结——理论研究的研究模式,探求基于“免疫系统”理论的灾后恢复重建资金跟踪审计的特点、功能和模式,并通过审计署驻成都特派办在灾后恢复重建资金跟踪审计的实践来检验理论与实践的差距,通过这种研究思路进一步完善灾后恢复重建资金跟踪审计“免疫系统”理论。本文的创新点在于理论与实践的结合,通过把“免疫系统”理论运用到实践中,来检验理论的适用性,并将根据其在实践中的效果,分析总结其不足,进一步完善“免疫系统”理论。
[Abstract]:The national audit has innate immunity in essence, but the birth of the "immune system" can prevent general economic risks. With the continuous development of social economy, various economic risks have emerged, the innate immunity of state audit has been unable to resist the risk, then we need to explore a new way to audit. To enhance the immunity of state audit, state audit to really take the social economic system of the "Guardian".
"The immune system" theory to expand the function of state audit, innovation of state audit audit. At this time, the national audit is the prevention, disclosing and resisting function, prevention of various types of risk social and economic operation by the national audit, revealing the mechanism and the defects of the system of economic and social system, against all kinds of corruption and damage state the interests of the economic activities. At the same time, in the audit mode, in the "immune system" theory, put forward the idea of tracking audit, and put this concept in after the Wenchuan earthquake reconstruction funds audit in practice.
This paper firstly introduces the background and significance of the study, from and implementation of national audit "immune system" function, based on the "immune system" theory of the nature of the audit "immune system" theory research and the application of the three aspects summarized the "immune system" theory, research status, research contents of this paper are presented. The purpose and method; secondly, introduces the ideas and technical basis of the immune system "theory, and from the medical and audit two aspects explains the connotation of" immune system "theory; then introduces the" immune system "theory under the guidance of Wenchuan earthquake reconstruction funds audit situation, main characteristics, function finally, analysis and mode; the immune system theory of Wenchuan post earthquake reconstruction funds tracking problems and Countermeasures on the basis of the audit practice.
This paper combines theoretical analysis and case analysis, the use of Chinese party theory, construct the theory system of anti-corruption levee system theory, control theory, information theory and related theory of immunology, through theoretical research, practice -- Research on Model Research Based on theory, to explore the "immune system" theory of the disaster after the reconstruction funds tracking characteristics of the audit function and mode, and through the audit practice of Chengdu resident office in the post disaster reconstruction funds tracking audit to examine the gap between theory and practice, through this research to further improve the post disaster reconstruction funds tracking audit "immune system" theory.
The innovation of this paper is the combination of theory and practice. By applying the theory of immune system to practice, we can test the applicability of theory and analyze its shortcomings according to its effect in practice, so as to further improve the theory of immune system.

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.44

【引证文献】