【摘要】 审计免疫系统承担着为国家经济安全保驾护航的使命。要保证审计功能的有效发挥,审计工作应从经济监督、经济评价为主向经济监督、经济评价、预警纠偏并重方向转移。应建立以经济责任审计为基础的问责制,在构建多层次的经济社会风险预警指标体系和有效的审计免疫系统运行机制的前提下,保证国家经济运行的安全和稳定。更多还原

【Abstract】 The auditing immune system takes the mission of guarding the national economic security.To ensure the effective implement of the auditing functions,auditing work should transfer its main goal from economic supervision and economic evaluation to economic supervision,economic evaluation as well as early-warning and correcting.Under the premises of establishing multi-level early-warning indicators of economic and social risks and implementing the auditing immune system effectively,a government accountability system based on the economic accountability auditing should be established in order to guarantee the safety and stability of the country’s economy.更多还原