CAJ | 학술논문

审计的本质是国家治理这个大系统中一个内生的具有预防、揭示和抵御功能的“免疫系统”，是国家治理的重要组成部分，国家治理是审计工作的最终目标。我国的审计工作虽然在国家治理中发挥了积极作用，但在新形势下仍表现出体制机制制约、审计机关权限不足、审计人力资源不足等影响审计作用发挥的制约因素。因此，要有效发挥审计的功能，就必须优化审计体制、健全审计机制、完善审计制度。
심계적본질시국가치리저개대계통중일개내생적구유예방、게시화저어공능적“면역계통”，시국가치리적중요조성부분，국가치리시심계공작적최종목표。아국적심계공작수연재국가치리중발휘료적겁작용，단재신형세하잉표현출체제궤제제약、심계궤관권한불족、심계인력자원불족등영향심계작용발휘적제약인소。인차，요유효발휘심계적공능，취필수우화심계체제、건전심계궤제、완선심계제도。
The nature of audit is an endogenous "immune system" with prevention, revealing and resisting function in national governance, is an important part of national governance. National governance is the ultimate goal of audit. Although the audit plays a positive role in national governance, in new situation it still has constraints on audit effect, such as institutional mechanisms, the audit authority insufficient permissions, inadequate human resources. Finally, this paper makes some recommendations for improvement. In order to give full play to the function of audit, we should optimize audit system and improve audit mechanism.