审计的本质、职能与政府审计责任研究——基于“免疫系统”功能视角的分析

审计的本质是审计本身所固有的属性,它反映的是审计的主要职能而不是全部职能.随着审计环境的改变,审计的职能在不断拓展.现代政府审计的本质是"经济监督",其职能是"经济监督、经济评价和经济鉴证".发挥"免疫系统"功能的实质是要求政府审计进一步发挥"防护、清除、修补"功能.审计职能的拓展要求重塑政府审计概念框架,并进一步确立与之相适应的政府审计责任.

A Study on the Nature and Function of Audit and Government Audit Responsibility-Based on the Functional Perspective Analysis of the Immune System

The nature of audit is the inherent property of audit.It reflects the main audit functions but not all functions.With the change of audit environment,audit functions are developed accordingly.The nature of modern government audit is economic monitor and its functions are economic monitor,economic evaluation and economic appraisal.The nature of immune systemrequires government audit to develop its protective function,clearing function and repairing function.The development of audit functions demands us that ...