论文部分内容阅读
在中国审计学会五届三次理事会暨第二次理事论坛上,国家审计署刘家义审计长将“免疫系统”这一医学、免疫学中的常用术语与审计的职能作用联系起来创造性地提出,审计的本质是一个国家经济社会运行的“免疫系统”。军队审计是国家审计的延伸,军队基本建设项目审计又是军队审计的重要组成部分。因此,跟踪审计将成为军队基本建设项目审计的必然趋势。
At the Third Session of the Fifth Auditing Committee of China Auditing Society and the Second Forum of Directors, Auditor-General Liu Jiayi of the National Audit Office creatively put forward the connection between the commonly used terminology of medicine and immunology in the “immunology system” and the auditing function. The essence of audit is the “immune system” of a country’s economy and society. Military audits are an extension of state audits and audits of military infrastructure projects are also an important component of military audits. Therefore, follow-up audits will become the inevitable trend of auditing the capital construction projects.