| The national audit "immune system" theory has changed from the economic and social concept to the national governance concept. Either perspectives are emphasized the National Audit have prevention, reveal and resist function. The proposed of national audit "immune system" function has put forward the new requirements to the national audit theory and practice. Clarifing the realization approach of the national audit "immune system" function, and analyzing the role played by the national audit "immune system" of economic and social development and national governance, have an important theoretical and practical significance to give full play of the national audit "immune system" function, and promote the healthy operation of the economy and society and achieve countries "good governance".It has made great progress for national audit "immune system" function in the past few years. The scholars have studied the connotation and realization approach of the national audit "immune system function, and the relationship between the national audit "immune system" function and the development of the economic and social or the national governance. From the point of existing research, most scholars stay in transplantation immunology concepts and theories to the auditing, or refurbishing the inherent concepts and theories of the auditing and generalities from the theoretical level. They are rarely able to go deep into the prevention, reveal and resist function to analyze the realization approach and effects of the national audit "immune system" function. By historical survey of the national audit functions, the paper describs the formation process of the national audit "immune system" function, researches the realization approach of the national audit "immune system" function from the three levels of risk early warning mechanisms, quality control mechanisms and performance evaluation mechanism, and analyzes of the conditions for national audit "immune system" function to promote the economic and social healthy running, and the shortages for national audit "immune system" function to promot the national governance level upgrading. The main contents are as follows:(1) From the course of our country’s public accountability evolution, this paper analyzes the changing of national audit’s intrinsic and function, and deduces the process of the formation of the national audit "immune system" function. Drawn by the study, we get that:in the evolution process of the public accountability and national audit’s intrinsic, the national audit function developed from the expose (certified, evaluation) function to reveal (certification, evaluation, forensic), resist (law enforcement) and repair function, then to the prevention (warning, patches), reveal (certification, evaluation, forensic) and against (law enforcement) function. So, the national audit "immune system" function has forming. (2) The paper used granger causality test to build an early warning indicators system for financial audit, and used principal component analysis method to determine the weight of early warning indicators, then synthesize financial audit warning index, and conduct the early warning for China’s financial audit. By studying, we get that the direct implicit risk has an important impact for financial audit. China’s current early warning alarm degree is at the middle warning, so the financial risk is greater. In this situation, audit institutions should focus on the early warning alarm degree changes of the financial audit in the audit practice, and determine the key points of financial audit and audit efforts to prevent the government financial crisis and ensure the national financial security.(3) After giving full consideration to the audit requirement and supply influencing factors, the paper builds a panel data model to research the influencing factors of state audit quality from the perspective of the state audit quality chain based on the30provinces sample during2002-2007. Derived by studying, we get that:state audit information disclosure system is imperfect, leading to the formation mechanism of public audit requirement is fragmented; audit information transmission mechanism and the NPC s supervision mechanism to the budget audit are not perfect, leading to the National People’s Congress can not form a proper audit requirement; local government’s audit requirement is blocked the state audit quality chain, leading to the central government’s audit requirement can not affect the entire state audit quality chain, and leading the local audit institutions ignore the resist function playing; local government intervention is affecting the audit independence, and reducing the state audit quality; audit information transmission mechanism is blocked, leading the specialization is not significant to affect the state audit’s display function; audit information sharing mechanism is not perfect, which inhibits the coordination resist function playing.(4) The paper combines the balanced scorecard and system dynamics to construct the national audit institutions performance evaluation model from the four levels of financial, customer, internal business processes, learning and growth, and makes an empirical research using the BJ Audit Office’s data.(5) This paper, regarding the state auditing as a system, used the dissipative structures theory to analyze the state auditing immune system theory’s new requirements of state auditing in the perspective of adapting to the economic and social system changes. Then, the paper applied brusselator model to study the role of state auditing immune system function for the evolution of economic and social system. The result showed that giving full paly of the national auditing "immune system" function is easier to promote economic and social system healthy and orderly development.(6) This paper establishes a panel data model to validate that the national audit "immune system" function has the role to enhance the level of national governance. Because of China’s performance audit system, audit early warning system, audit information disclosure and transmission system and the coordination mechanism among audit departments, judicial departments, discipline inspection departments and supervision departments and the relevant departments are not sound, those lead that the national audit "immune system" function is unable to play full role to national governance. Finally, we put forward the countermeasure proposals to perfect the national audit system, and promote the level of national governance. |
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