关键词: 国家审计, 审计管理体制, 政治责任审计, 经济责任审计, 治理审计

Abstract: Since the 19th National Congress of the Chinese Communist Party, the Party has established the goal of building a party and state supervision system of intra-Party supervision, and the comprehensive reform of the state audit management system has been. In order to further study the feasibility of the interaction between audit supervision and intra-Party supervision, on the basis of literature review on the reform of the national audit management system in recent years, the author analyzes the new characteristics of national auditing in the new era, explains the interaction between state audit supervision and intraParty supervision, and explores possible modes of development of the supervision system under the guidance of intra-Party supervision. It is suggested that a mechanism of interaction between intra-Party supervision and audit supervision be built from the perspective of national governance,and intra-Party inspections serves as political responsibility audits and coordinates with the economic responsibility audits. Economic auditing and political auditing operate synchronously.

Key words: state audit, audit management system, political responsibility audit, economic responsibility audit, governance audit