金融审计如何发挥“免疫系统”功能
发布时间：2019-08-02 17:51
【摘要】：正 2008年3月,刘家义审计长在中国审计学会五届三次理事会暨第二次理事论坛上,全面系统地阐述了国家审计应成为保障经济社会健康运行的"免疫系统"。笔者感到受益匪浅,对国家审计"免疫系统"功能有了较为深刻的认识。一是国家审计是经济社会运行系统中内生的、不可替代的子系统;二是国家审计"免疫系统"主要有四种功能,即安全防护、问题揭露、修复机制和科学预警,这对国家审计提
[Abstract]:In March 2008, Audit Director Liu Jiayi expounded comprehensively and systematically that the national audit should become the "immune system" to ensure the healthy operation of the economy and society at the third Board of Directors and the second Board Forum of the Fifth Audit Society of China. The author feels that he has benefited a lot and has a deep understanding of the function of the national audit of the immune system. First, the national audit is an endophytic and irreplaceable subsystem in the economic and social operation system; second, the national audit "immune system" mainly has four functions, namely, security protection, problem disclosure, repair mechanism and scientific early warning, which puts forward the national audit.
【作者单位】： 审计署金融审计司;
【分类号】：F239.22
[Abstract]:In March 2008, Audit Director Liu Jiayi expounded comprehensively and systematically that the national audit should become the "immune system" to ensure the healthy operation of the economy and society at the third Board of Directors and the second Board Forum of the Fifth Audit Society of China. The author feels that he has benefited a lot and has a deep understanding of the function of the national audit of the immune system. First, the national audit is an endophytic and irreplaceable subsystem in the economic and social operation system; second, the national audit "immune system" mainly has four functions, namely, security protection, problem disclosure, repair mechanism and scientific early warning, which puts forward the national audit.
【作者单位】： 审计署金融审计司;
【分类号】：F239.22
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