论国家审计“免疫系统”实施机制

On Implementation Mechanism of National Audit "the Immune System"

国家审计"免疫系统"论既反映了受托社会责任要求,又反映了国家审计发展的客观趋势,具有重要的理论价值和实践意义。虽然国家审计已有了发挥"免疫系统"作用的初步实践,但国家审计目前整体上还不能发挥"免疫系统"作用。国家审计发挥免疫系统作用是一个系统工程,必须建立相应的实施机制才能够保障其实现。本文认为实施机制应该包括优化审计准则制定机制、完善审计质量控制机制、改进人力资源管理机制、建立审计技术手段跟进机制等。

The National Audit ＂immune system＂ not only reflects the refinement, but also reflects the development trend of our country audit objective, so this has important theoretical value and practical significance. Although there has been preliminary practice of ＂the immune system＂ national Audit, but on the whole national audit can not play ＂the immune system＂ role at present. The implementation of national audit as the immune system is a systematic project; we must set up the appropriate implementation mechanism to ensure implementation. We think the implementation mechanism should including the optimization of auditing standards formulation mechanisms, improve audit quality control mechanism, improve human resource management mechanism, set up audit techniques follow-up mechanism.