国家审计免疫系统的理论意义和现实思考

国家审计是国家经济社会运行的“免疫系统”的论点，是对国家审计本质、职能定位认识的一个新发展，是适应当前形势发展要求的一个理论创新，对于进一步明确审计的职能定位，充分发挥现代审计的功能，推动审计工作的科学发展具有重要意义，也为开展审计学术理论研究开辟了一个新的空间。这一理论的确立，进一步拓展了审计工作外延，并赋予了国家审计新的内涵。但是“免疫系统”的论点也面临着严峻的现实考验，为了使国家审计能够真正发挥“免疫系统”的功能和作用，我们也要考虑相应措施。

The theoretical significance and realistic thinking about the immune system of national audit

Abstract： The argument of national audit is ＂the immune system＂ of national economy society, which is the development of a new understanding and theoretical innovation of national audit essence, functional orientation recognition and to meet the current situation request. It is of significant importance for further definition of audit function orientation and to give full play to the modem audit functions. Moreover, it can also promote the science development of audit work, and open up a new space for academic theory research. Furthermore, this theory established can expand the audit work, make new connotation for National audit. However, the argument put forward the national audit is ＂the immune system＂ faced the real test, we should take the relative measures in order to make ＂the immune system＂ really functional and play an important role.