Research On The Function Of The National Audit Based On The "immune System" Theory

Auditor General of National Audit Office of the People's Republic of China Liu Jiayi proposed a theory that modern national audit is an "immune system" running in the economic and social operation on the 2007's National Audit Meeting. "Immune system" theory was proposed in Stage when the public accountability changed to entrusted social responsibility, China's socialist cause by the attention focused on economic development into the stage of economic and social both development, as the consignee and the functions of government need to address not only the development of the economic problems, but also the social problems appearing in the process of economic development need to be addressed. In the case of Fiduciary duty expanding, the traditional economic oversight and economic control can not satisfy the public as a client of the requirements of the national audit function, the state audit as the country's political system used to evaluate whether the government use of public resources was economic, efficient and effective, needs the "immune system" to changes to identify the risks in economic development, so as to maintain national security.This paper traces the evolution of public accountability process; analyze different stages of the fiduciary duties of the different roles played by national audit and why it can't adapt to the new phase. Then propose the background of the "immune system" theory. Using standard research methods in-depth analyze the "immune system" of China's national audit required under the new functions available with the effect and how to develop and improve the "immune system" of the national audit, gives specific countermeasures. Under the "immune system" theory, our national audit's function changes from economic supervision and economic control to prevent, protect against, and reveal trends and tendencies problems in the national economy and society operation, timely warning, promoting preventive control measures to eliminate risk, remove hazards and ensure healthy economic and social system to run. "Immune system" theory develops and innovates the understanding to the functions of the national audit, reveals the basic law of the occurrence and development of the national audit, comprehensively analyze the national audit operation mechanism, riches the content of the national audit theory. It makes an important contributions for building theoretical system of socialist audit with Chinese characteristics, greatly enhances the level of theoretical study of the audit, but also gives the current basic audit theory a newer and higher academic platform. Of course, as a new theory to guide the national audit, in the future work, "immune system" theory also need to be constantly enriched and improved, the national audit institutions, mechanisms and systems also need continuous improvement and perfection to adapt to the development of audit theory. National audit, as a part of the national economic and social "immune system", there are major changes on the audit scope, the audit perspective and the role of audit, which undoubtedly are challenges to the existing national audit, but also are propulsions to the national audit's development and improvement.