Research On Government Performance Audit Based On"The Immune System Theory"

With the increasing attention of government performance audit, while the domesticlack of complete theoretical system, and lack of guidance and effective audit mode inpractice, limiting its development."Auditing the immune system theory" is abreakthrough theory of the nature of the audit,it meets the requirements of the scientificconcept of development with Chinese characteristics. The article combination "auditimmune system theory "and government performance audit, deepening governmentperformance audit immune function. So established performance audit immuneresponse mechanism is, not only feasible improve audit efficiency, but also makes fullattention to national economic of macro and micro risks, and thus provide early warningto the government proposal, constantly repair system, mechanism and system problems.In this paper, the theoretical foundation and produce course of governmentperformance audit is studied; to start with features and principles of the immune system,analysis of the "audit of the immune system theory"on nature, content and other relatedcontent, in-depth analysis of its theoretical innovation of government performance auditon the nature, function and innovation on the goal. Combined with the various problemsof the real world impact of government performance audit, presented in a way "audit ofthe immune system theory" to address these issues, and build the immune system ofgovernment performance audit mode according to the immune response, hoping toenrich government performance audit theory in China, enhance the practice ofgovernment performance audit, so the audit can be a new perspective, and a higher levelof functioning of the immune system.