| 金融危机下的政府审计"免疫系统"分析 |
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| 引用本文： | 杨茁,黄祖烨.金融危机下的政府审计"免疫系统"分析[J].商业经济(哈尔滨),2010(3):26-28,39. |
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| 作者姓名： | 杨茁 黄祖烨 |
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| 作者单位： | 黑龙江大学经济与工商管理学院,黑龙江哈尔滨150080 |
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| 基金项目： | 黑龙江省教育厅人文社会科学项目(11522085) |
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| 摘 要： | 当前，政府审计“免疫系统”并不健全，审计制度、审计职能都存在缺陷。建设金融风险审计“免疫系统”，应提高审计机关地位，重构我国审计体制，建立金融风险预警系统，规避系统风险，扩大监管范围，提高监督效率，降低金融资产价值波动风险，维护金融安全。
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| 关 键 词： | 金融危机 政府审计 审计制度 免疫系统 |
An Analysis of "Immune System" of Government Audit under Financial Crisis |
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| YANG Zhuo,HUANG Zu-ye.An Analysis of "Immune System" of Government Audit under Financial Crisis[J].Business Economy,2010(3):26-28,39. |
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| Authors: | YANG Zhuo HUANG Zu-ye |
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| Abstract: | Now the immune system of government audit is incomplete,and the auditing system and function are imperfect. To build immune system of financial risk audit,we should increase the position of auditing offices,rebuild auditing system of our country,build warning system of financial risk,avoid system risk,expand supervising range,increase supervising efficiency,decrease the risk of value fluctuations of financial capital,and keep financial security. |
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| Keywords: | financial crisis government audit auditing system immune system |
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