国家审计“免疫系统”论引发的思考

Some Reflections on the State Auditing Immune System

国家审计"免疫系统"论的提出为在新的经济社会形势下审计理论研究和实务发展创造了契机。它是解决社会主义市场经济条件下审计问题的一种创新性思维,促进了对审计本质问题的进一步思考。"免疫系统"论的提出既推动审计基础理论的深入研究,也指出未来审计的发展方向,推动审计实践的跨越式发展。

The theory of the state auditing immune system creates an opportunity for the development of auditing theory and practice under the new economic and social situation. This theory is an innovative way of thinking to solve the problems of auditing under the condition of socialist market economy and demands further reflections on the nature of auditing. The proposition of the theory not only promotes the further study of basic audit theory but also points out the future direction of development in this field. The practice of auditing will also develop quickly with the guide of the theory.