State Auditing Under the New Perspective of Immunity System Theory

The formation and proposition of Immunity System is a theoretical invention of auditing which will have value in theory and inspiration in practice for quite a long time in the future.Under the new perspective of Immunity System,state auditing should perfect its own system to ensure its independence and compulsion on the basis of spontaneity and adaptability of the immunity system.The system should have such functions as prevention,self-stability,supervision,protectiveness,constructiveness and adjustment to secure the national security.As the Immunity System in the operation of economy and society,the inherent mechanism is to find problems in time,deal with them legally and report the audit work on the basis of the auditing results.The concerning measures are to explore an effective and independent auditing system,to perfect the communicative and disclosure system,to improve the coordinative and innovative system and to consolidate the basic construction and sustainable development.