“免疫系统”核心是“权力制约机制”
发布时间：2018-12-06 12:35
【摘要】：正 2008年3月31日,在南京召开的中国审计学会五届三次理事会暨第二次理事论坛上,刘家义审计长全面系统地阐述了国家审计作为国家经济社会"免疫系统"的重要理论观点。这一观点,准确把握住了审计的本质,树立了科学的审计理念,是对中国特色社会主义制度下国家审计的一次重新定位,对于进一步繁荣我国审计理论与推进审计实践发展,无疑具有极其重要的现实意义。人体内的免疫系统,是人体抵御病菌侵犯最重要的保卫系统,是保障人体健康不可或缺的重要组成部分。从社会分工看,作为一个国家,也必须有一个"免疫系统"来保护它健康、稳定、安全地运行,否则
[Abstract]:On March 31, 2008, at the third session of the Fifth Board of Directors and the second Council Forum of the Chinese Audit Society, Liu Jiayi expounded the important theoretical viewpoint of the state audit as the national economic and social "immune system" in an all-round and systematic way. This point of view accurately grasps the essence of audit, sets up the scientific audit idea, is a repositioning of the state audit under the socialist system with Chinese characteristics, and further prospers the audit theory and promotes the development of audit practice in our country. Undoubtedly has extremely important realistic significance. The immune system of human body is the most important defense system against the invasion of germs, and it is an indispensable part of protecting human health. From the perspective of social division of labor, as a country, it must also have an "immune system" to protect its health, stability, and safe operation, otherwise
【作者单位】： 兰州大学;
【分类号】：F239.22
[Abstract]:On March 31, 2008, at the third session of the Fifth Board of Directors and the second Council Forum of the Chinese Audit Society, Liu Jiayi expounded the important theoretical viewpoint of the state audit as the national economic and social "immune system" in an all-round and systematic way. This point of view accurately grasps the essence of audit, sets up the scientific audit idea, is a repositioning of the state audit under the socialist system with Chinese characteristics, and further prospers the audit theory and promotes the development of audit practice in our country. Undoubtedly has extremely important realistic significance. The immune system of human body is the most important defense system against the invasion of germs, and it is an indispensable part of protecting human health. From the perspective of social division of labor, as a country, it must also have an "immune system" to protect its health, stability, and safe operation, otherwise
【作者单位】： 兰州大学;
【分类号】：F239.22
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