From the perspective of the economy, efficiency and effectiveness of audit, the conversion of economic development mode is urgently needed. In order to contribute to the conversion, Audit should play a big role like "immune system" function by accurate positioning, promoting performance audit, innovating practice, strengthening the restriction to the power and speeding up the results announcement based on macro scale, systematic and constructive.%从审计经济性、效率性和效果性角度看,转变经济发展方式已刻不容缓。审计应从宏观性、体制性和建设性出发,准确定位,推进绩效审计,创新实践,强化对权力的制约,加快结果公告进程,着力发挥免疫系统功能,为转变经济发展方式做出应有的贡献。
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