审计“免疫系统”功能的实现途径研究

发布时间：2018-06-02 13:33

本文选题：审计 + 免疫系统　；参考：《西南交通大学》2011年硕士论文

【摘要】：在我国经济驶入高速发展的快车道的同时,审计工作也面临革新,以跟的上经济发展的步伐、国家社会的需要。当前审计模式相对于经济社会的落后,使得审计对一些新涌现的经济风险无法抵御,屡审屡犯、屡犯屡审的现象也越来越突出,此时迫切需要新的审计模式来解决此类问题,审计“免疫系统”理论就这样应运而生,审计“免疫系统”理论强调的就是免疫,重点是预防,从源头上解决问题,防止屡审屡犯现象的发生,保证国家经济社会的安全。所以,研究审计“免疫系统”理论是有重要意义的,本文的研究目的就是探讨审计“免疫系统”功能在实践中的具体实现途径。本文首先对研究的背景及意义做了介绍,再从审计“免疫系统”的发展及演进过程、.“免疫系统”的特征与功能、如何指导审计工作等方面分析了当前对审计“免疫系统”理论的研究现状,从中发现当前研究中所存在的不足,进而提出本文的创新点。其次,对影响审计“免疫系统”产生和发展的公共受托责任、新公共管理理论进行了概述。然后,结合审计学及医学两方面,分析“免疫系统”理论的功能、特征及作用机理。最后,也是本文的创新及重点部分,通过具体的案例进行分析,结合实践探讨审计“免疫系统”的具体实现途径,得出的结论是：一是关口前移,发挥识别和预警风险功能。包括及早发布多项文件和条例,重视审前调查。二是审中继续加大力度严查严处,发挥揭露和清除修复两大功能。要求审计对重点项目全面覆盖,加大力度查处,推行问责制,重视审计整改。三是关口后移,完善审计公告制度,发挥防御及预防功能。四是完善审计联系协调制度。审计系统内、外形成合力,共同防护经济社会系统。五是加大审计信息化建设,建立实时监控体系。六是审计全程以服务为理念,刚性、柔性管理结合,标本兼治。七是加强审计机关自身素质建设。通过四权分离和加大审计队伍建设力度增强审计自身素质。这样保证了一个全面、动态、连续的“免疫系统”,实时的预警风险、揭露及清除危害、修复系统,直至最后形成一道免疫防线,形成对经济社会健康运行的防护。
[Abstract]:At the same time, the audit work is faced with innovation to keep pace with the pace of economic development and the needs of the national society. Compared with the economic and social backwardness, the current audit mode is unable to resist some newly emerging economic risks, and the phenomenon of repeated trial and repeated offense is becoming more and more prominent. At this time, new audit mode is urgently needed to solve this kind of problem. Audit "immune system" theory emerges as the times require, audit "immune system" theory emphasizes immunization, emphasis is on prevention, solve problems from the source, prevent the phenomenon of repeated trial and repeat, and ensure the security of national economy and society. Therefore, it is of great significance to study the theory of auditing immune system. The purpose of this paper is to explore the specific ways to realize the function of auditing immune system in practice. This paper first introduces the background and significance of the study, and then reviews the development and evolution of the immune system. The characteristics and functions of "immune system" and how to guide the audit work are analyzed in this paper. The current research situation of the theory of "immune system" of audit is analyzed, from which the shortcomings of the current research are found, and the innovation of this paper is put forward. Secondly, it summarizes the public fiduciary responsibility which affects the emergence and development of the auditing immune system. Then, the function, characteristics and mechanism of immune system theory are analyzed. Finally, is the innovation and the key part of this article, through the concrete case analysis, unifies the practice to discuss the audit "the immune system" the concrete realization way, draws the conclusion: first, the gate moves forward, exerts the recognition and the early warning risk function. Including the early release of a number of documents and regulations, attach importance to pretrial investigation. Second, the trial continued to strengthen strict inspection and punishment, play the two major functions of disclosure and removal and repair. The audit should cover all key projects, strengthen investigation and punishment, promote accountability and pay attention to audit rectification. Third, step back, improve the audit announcement system, play a defensive and preventive function. Fourth, perfect the audit contact coordination system. Audit system, outside the formation of joint efforts to protect the economic and social system. Fifth, strengthen the construction of audit information, establish a real-time monitoring system. Sixth, the whole process of audit service as a concept, rigid, flexible management combination, both symptoms and symptoms. Seventh, strengthen the quality building of audit institutions themselves. Through the separation of the four powers and strengthening the construction of audit team to enhance the quality of audit itself. This ensures a comprehensive, dynamic and continuous "immune system", real-time early warning of risks, exposure and removal of hazards, repair of the system, until the formation of an immune line of defense, the formation of a healthy operation of economic and social protection.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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