本文選題：審計 + 免疫系統(tǒng)��； 參考：《西南交通大學》2011年碩士論文

【摘要】：在我國經(jīng)濟駛入高速發(fā)展的快車道的同時,審計工作也面臨革新,以跟的上經(jīng)濟發(fā)展的步伐、國家社會的需要。當前審計模式相對于經(jīng)濟社會的落后,使得審計對一些新涌現(xiàn)的經(jīng)濟風險無法抵御,屢審屢犯、屢犯屢審的現(xiàn)象也越來越突出,此時迫切需要新的審計模式來解決此類問題,審計“免疫系統(tǒng)”理論就這樣應運而生,審計“免疫系統(tǒng)”理論強調(diào)的就是免疫,重點是預防,從源頭上解決問題,防止屢審屢犯現(xiàn)象的發(fā)生,保證國家經(jīng)濟社會的安全。所以,研究審計“免疫系統(tǒng)”理論是有重要意義的,本文的研究目的就是探討審計“免疫系統(tǒng)”功能在實踐中的具體實現(xiàn)途徑。 本文首先對研究的背景及意義做了介紹,再從審計“免疫系統(tǒng)”的發(fā)展及演進過程、.“免疫系統(tǒng)”的特征與功能、如何指導審計工作等方面分析了當前對審計“免疫系統(tǒng)”理論的研究現(xiàn)狀,從中發(fā)現(xiàn)當前研究中所存在的不足,進而提出本文的創(chuàng)新點。其次,對影響審計“免疫系統(tǒng)”產(chǎn)生和發(fā)展的公共受托責任、新公共管理理論進行了概述。然后,結合審計學及醫(yī)學兩方面,分析“免疫系統(tǒng)”理論的功能、特征及作用機理。最后,也是本文的創(chuàng)新及重點部分,通過具體的案例進行分析,結合實踐探討審計“免疫系統(tǒng)”的具體實現(xiàn)途徑,得出的結論是：一是關口前移,發(fā)揮識別和預警風險功能。包括及早發(fā)布多項文件和條例,重視審前調(diào)查。二是審中繼續(xù)加大力度嚴查嚴處,發(fā)揮揭露和清除修復兩大功能。要求審計對重點項目全面覆蓋,加大力度查處,推行問責制,重視審計整改。三是關口后移,完善審計公告制度,發(fā)揮防御及預防功能。四是完善審計聯(lián)系協(xié)調(diào)制度。審計系統(tǒng)內(nèi)、外形成合力,共同防護經(jīng)濟社會系統(tǒng)。五是加大審計信息化建設,建立實時監(jiān)控體系。六是審計全程以服務為理念,剛性、柔性管理結合,標本兼治。七是加強審計機關自身素質(zhì)建設。通過四權分離和加大審計隊伍建設力度增強審計自身素質(zhì)。這樣保證了一個全面、動態(tài)、連續(xù)的“免疫系統(tǒng)”,實時的預警風險、揭露及清除危害、修復系統(tǒng),直至最后形成一道免疫防線,形成對經(jīng)濟社會健康運行的防護。
[Abstract]:At the same time, the audit work is faced with innovation to keep pace with the pace of economic development and the needs of the national society. Compared with the economic and social backwardness, the current audit mode is unable to resist some newly emerging economic risks, and the phenomenon of repeated trial and repeated offense is becoming more and more prominent. At this time, new audit mode is urgently needed to solve this kind of problem. Audit "immune system" theory emerges as the times require, audit "immune system" theory emphasizes immunization, emphasis is on prevention, solve problems from the source, prevent the phenomenon of repeated trial and repeat, and ensure the security of national economy and society. Therefore, it is of great significance to study the theory of auditing immune system. The purpose of this paper is to explore the specific ways to realize the function of auditing immune system in practice. This paper first introduces the background and significance of the study, and then reviews the development and evolution of the immune system. The characteristics and functions of "immune system" and how to guide the audit work are analyzed in this paper. The current research situation of the theory of "immune system" of audit is analyzed, from which the shortcomings of the current research are found, and the innovation of this paper is put forward. Secondly, it summarizes the public fiduciary responsibility which affects the emergence and development of the auditing immune system. Then, the function, characteristics and mechanism of immune system theory are analyzed. Finally, is the innovation and the key part of this article, through the concrete case analysis, unifies the practice to discuss the audit "the immune system" the concrete realization way, draws the conclusion: first, the gate moves forward, exerts the recognition and the early warning risk function. Including the early release of a number of documents and regulations, attach importance to pretrial investigation. Second, the trial continued to strengthen strict inspection and punishment, play the two major functions of disclosure and removal and repair. The audit should cover all key projects, strengthen investigation and punishment, promote accountability and pay attention to audit rectification. Third, step back, improve the audit announcement system, play a defensive and preventive function. Fourth, perfect the audit contact coordination system. Audit system, outside the formation of joint efforts to protect the economic and social system. Fifth, strengthen the construction of audit information, establish a real-time monitoring system. Sixth, the whole process of audit service as a concept, rigid, flexible management combination, both symptoms and symptoms. Seventh, strengthen the quality building of audit institutions themselves. Through the separation of the four powers and strengthening the construction of audit team to enhance the quality of audit itself. This ensures a comprehensive, dynamic and continuous "immune system", real-time early warning of risks, exposure and removal of hazards, repair of the system, until the formation of an immune line of defense, the formation of a healthy operation of economic and social protection.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F239.4

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