Research On Construction Of Performance Audit Immune Response Mechanism

Performance audit is the development emphasis of our state audit work at this stage, andState Auditing Administration clearly put forward the requirements of performance audit workto be carried out in development planning of performance audit work of2003-2007,2006-2010and2008-2012. However, the development of performance audit is still in itsinfancy in China, most of the performance audit theories are limited to a single aspect, theperformance audit theories are scattered and there is no systematic study, in addition, a set ofreference model for our state performance audit has not yet been established up to now, whichhas seriously hampered the carrying out of our state performance audit practice.In the2007national audit work conference, China’s chief auditor, Liu jiayi, firstproposed an important thesis--the modern state audit is an immune system of nationaleconomic society operation. The "audit immune system" theory has provided an opportunityfor the study of our state performance audit. Learn from the idea of "audit immune systemtheory", the performance audit can be seen as an immune system of government or enterpriseseconomic society operation. The development of our state performance audit will obtainconsiderable progress if we can learn the method of building a performance audit mechanismfrom the organism’s immune system, which has immune system function by the immuneresponse process.Using the method of bionics in this paper, the basic principle of the immune response ofimmune system is deeply studied, and performance audit immune response mechanism isestablished by imitating the immune response process of biological organisms. Theestablished of performance audit immune response mechanism will enable our state haverules to follow when performance audit work is carrying out.In the use of the performance audit immune response mechanism, it can be combinedwith a variety of means and techniques of performance audit. Efficiency is the focus of theperformance audit. In this paper, using efficiency as the starting point of performance audit,combining the performance audit immune response mechanism with data envelopmentanalysis (DEA), in order to achieve the specific application of the performance audit immuneresponse mechanism and to be tested with a case.