The Research Of China's State Audit Mode Issue

State audit supervision is to implement main economic supervision form to government function and behavior according to law. On 1983, our country has set up the state audit agency judging by constitution, having exercised auditing authority to supervise, has played considerably big promote role. In the past 20 years ,all the auditing bodies at different levels, under the leadership of the central government and local governments,have developed an auditing system with our country's own characteristics and achieved great significance. Meanwhile,problems also come up with the shift of our social and economic systems. Serious fraud in accounting is in the way of the application of auditing law. Distractions are serious when auditing bodies are observing their duties. The relations between auditing and other means of supervision are not properly arranged. The risks in auditing are growing,as it is weak at local levels. The operating principles of our auditing bodies also contribute to the above mentioned problems.Opening up and modernization drive has done out new strategies in the new period, at the16th National Congress of the CPC and the ten NPC. At the same time, brought forward the new higher request to audit, audited a job will be confronted with the new circumstances and ordeal. Face to 21st century, how audit should to go? How to get rid of challenge and opportunity, grasp the future that China audits? These all are the problems being worth studying carefully.Audit pattern choice, is a complicated problem, it has direct effect to auditing. In the 21st century, from audit development strategy directions, China should adopt the legislation type to state audit pattern. The pattern dialectical, basing on analysis and the exploration, is good to set up the China's harmonious society.