CAJ | 학술논문

借鉴免疫学以及审计免疫系统论相关原理，本文探讨了生物免疫系统与国家绩效审计系统的映射机理，分析了国家绩效审计预防、揭露和抵御三方面功能的映射，以及免疫识别、激活、效应和记忆阶段对国家绩效审计计划、实施、报告和复查工作的映射，旨在全面认识国家绩效审计本质、提高国家绩效审计工作质量。
차감면역학이급심계면역계통론상관원리，본문탐토료생물면역계통여국가적효심계계통적영사궤리，분석료국가적효심계예방、게로화저어삼방면공능적영사，이급면역식별、격활、효응화기억계단대국가적효심계계화、실시、보고화복사공작적영사，지재전면인식국가적효심계본질、제고국가적효심계공작질량。
This paper uses the immunology , auditing immune system theory and other related disciplines to discuss the mapping mechanism between the immune system and national performance auditing , analyzes the national performance auditing′s functions , such as preventing , exposing and resisting function , combine the biological immune response ( rec-ognition\activation\effect\memory) to the preparation stage , implementation stage , report stage and review of the na-tional performance auditing .It will contribute to a comprehensive understanding of the essence of performance auditing and improve the quality of performance auditing .