摘要
审计"免疫系统论"的着力点主要表现为:审计应以预防性为主;建设性是审计的生命力;审计应服务于宏观性。本文从政策绩效审计对象、审计目标、审计结果等角度,论证了"政策绩效审计是绩效审计的高级形式"。政策绩效审计要充分体现预防性、建设性和宏观性。
The theory of immune system mainly focuses on the following aspects： preventive audit is for the first,constructive audit is the vitality of audit,and audit should serve the macro.Under perspectives of objects,objectives and results of policy performance audit,this paper demonstrates that the policy performance audit is an advanced form of performance audit.Policy performance audit should fully reflect the preventive function,constructive function and macroscopic function of audit.
出处
《电子科技大学学报（社科版）》
2011年第1期60-62,共3页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
免疫系统
政策
绩效审计
immune system
policy
performance audit
