海军工程大学学报：综合版
海軍工程大學學報：綜閤版
해군공정대학학보：종합판
Journal Of Naval University Of Engineering
2011年
3期
62~66
,共null页
军队审计 审计理论 免疫系统 功能作用
軍隊審計 審計理論 免疫繫統 功能作用
군대심계 심계이론 면역계통 공능작용
military audit; audit theory; immune system; function
阐述了国家审计“免疫系统”理论的发展及其本质；对军队审计发挥“免疫系统”功能的内在机理进行较为详细的论述；提出了实现军队审计“免疫系统”功能的途径，即：健全完善真正独立的审计体制，牢固树立科学的审计理念，把握审计工作的重点，开展绩效审计，完善基础设施建设。
闡述瞭國傢審計“免疫繫統”理論的髮展及其本質；對軍隊審計髮揮“免疫繫統”功能的內在機理進行較為詳細的論述；提齣瞭實現軍隊審計“免疫繫統”功能的途徑，即：健全完善真正獨立的審計體製，牢固樹立科學的審計理唸，把握審計工作的重點，開展績效審計，完善基礎設施建設。
천술료국가심계“면역계통”이론적발전급기본질；대군대심계발휘“면역계통”공능적내재궤리진행교위상세적논술；제출료실현군대심계“면역계통”공능적도경，즉：건전완선진정독립적심계체제，뢰고수립과학적심계이념，파악심계공작적중점，개전적효심계，완선기출설시건설。
This paper consists of three parts. Firstly, it expounds the development and essence of the government audit ＂immune system＂ theory; secondly, the mechanism of the immune system is explained in details; thirdly, several measures that will ensure the military audit to function as ＂immune system＂ are presented, which includes improving the audit system and guaranteeing its independence, establishing the idea of scientific auditting, carrying out performance audit, and improving the construction of infrastructural facilities.
