Tracking Audit Of Post-Wenchuan Earthquake Restoration And Reconstruction Funds Based On Immune System Theory

National Audit essentially have the innate immune, but the priori acquired "immune system" can only be prevented general economic risks. With the continuous development of economy, all kinds of economic risks continue to emerge, the innate immune of Natonal audit can no longer defense against these risks, this time on the urgent need to explore new audit approach, in order to enhance the national audit of the acquired immunity, so that State Audit to assume the real socio-economic system's "guardian.""Immune system" theory proposed is expansion of the function of national audit, and innovation the auditing practices of national audit. At this time, with the prevention, revealing and resisting functions of National Audit, the National Audit can prevent various types of risk of economic and social operation system, reveal the mechanisms and institutional weaknesses of economic and social system, and resist all kinds of corruption and the economic activities which harm the national interests At the same time,, under the framework of the "immune system" theory,it puts forward the concept of tracking audit as a new audit approach, and to practice this concept in the Wenchuan earthquake disaster recovery and reconstruction funds audit.This article first introduces the background and significance of the study, from the functions and approaches of national audit "immune system", research on the nature of audit based on the "immune system" theory and research applying the "immune system" theory was reviewed in three aspects domestic, and puts forward the content of this research, purpose and methods; second, introduced the ideological basis and technological base of the" immune system "theory, and illustrates the" immune system "theory connotation from the perspective of medicine and Auditing two aspects; then introduced an overview, the main features, functions and models of the "immune system" theory, under the guidance of the Wenchuan earthquake restoration and reconstruction funds audit; Finally, it analysis of the problems and countermeasures of the Post-Wenchuan Earthquake restoration and reconstruction funds Follow-up Audit practice based on the "immune system" theory.In this paper, it combins the method of theoretical analysis and case studies,and uses of the theory of governing for the people of Chinese Communist Party, the theory to build a levee system for the building of anti-corruption, systems theory, control theory, information theory and immunology and other related theories, thought the theoretical research-Practice Summary-theoretical research model, to explore features, functions and models of post-disaster restoration and reconstruction funds to track audit based on the "immune system" theory, and through the Audit Commission in Chengdu Tepai Ban in post-disaster reconstruction funds tracking the audit in practice to test the gap between theory and practice, through which research ideas to further improve the post-disaster recovery and reconstruction funds tracking audit based on "immune system" theory.This article may reach a new point lies in the combination of theory and practice, through the "immune system" theory applied to practice, to test the applicability of the theory, and analyze and summary its shortcomings based on their results, and further improve the "immune system "theory.