Research On National Audit Beyond The Thoughts Of Rule Of Law

National Audit is to supervise the accountability that government has when representing the will of people. At the same time, it’s also a constitutional arrangement through which power is to be ruled. While the development of Chinese National Audit for more than thirty years, it has shown its good function which is recognized by the public through maintaining financial order, playing roles when fighnting corruption, promoting democracy and Rule of Law. On the background of Rule of Law, the public expect more on how to further promote modernization of governance system and governance abilites.In order to further understand the relationship between the National Audit and Rule of Law, particularly to play better roles in the process of Rule of Law on base of full awareness of their relationship, discussion is done step by step. In the1st Chapter, after discussion on conception of Rule of Law and National Audit, some conclusions are got on their relationship such as the role of National Audit in the process of Rule of Law, constitutional thoughts that National Audit reflects. In the2nd Chapter, from the point that National Audit is an important part of the Rule of Law, some themes are discussed, such as National Audit may promote democracy and Rule of Law development, be important forces to reform more deeply. Conclusion is got that National Audit is ncessary part of Rule of Law because of its characters such as independence, supervision and their comprehensiveness. More importantly, the point is creative that National Audit is a basic arrangement in the system of governance system. Now, the theory is clear. And in the3rd Chapter, current characters of National Audit in China and overseas are described on the National Audit system, the audit objectives, political system and forces to promote National Audit. After weakness is pointed out on the current National Audit. In last4th Chapter, some guidelines are advised on how to promote the function of National Audit in Rule of Law, such as to seek support from the public and their voices, to cooperate with the Party, to carry out audit work according to good laws etc.