国家审计是经济社会运行的“免疫系统”

State Audit is the Immune System of Economic Society Movement

从国家审计的本质理论演进入手,介绍了国家审计是经济社会运行的免疫系统的理论。并讨论了国家审计增强审计监督能力服务经济社会发展的几个方面,包括:牢记审计工作的根本目的和首要任务,切实维护人民群众的根本利益;准确把握审计的基本特征,切实履行法定职责;提高科学管理能力等。

Starting from illustrating the development of the theory of state audit, this article accentuates that the state audit is a theory of immune system of economic and social movement, and thus is an effective means to enhance state audit supervision capacity for the purpose of serving economic society. This includes quite a few aspects, such as prioritizing the fundamental mission of serving the people and maintaining their interests, achieving the better understanding of the basic features of audit, performing relevant legal responsibilities and obligations, and increasing the capacity for scientific management.