浅析国家审计免疫系统论

A Brief Analysis on State Audit Immunity System Theory

"国家审计免疫系统论"是新时期从战略的高度对审计本质所作出的精辟、简洁、鲜明的表述,体现了时代精神,揭示了中国审计的根本性质就是保护与防御。这一理论具有创新精神,它把审计上升到了国家安全的高度,其目的是为国家"强身健体"。正确认识"审计免疫系统论"的内涵、本质、功能,对于指导我国审计理论和审计工作发展具有重要的理论意义和实践意义。

＂State Audit Immunity System Theory＂ is the perfect expression of the function of audit work in this new age, that implies the essence of Chinese audit work is to protect and prevent. This theory raises audit work to the level of national safety, the purpose of which is maintains the function of the state. The correct understanding of this theory is of great significance to guide the Chinese audit work.