Study On The Development Of National Audit Under The Perspective Of State-governance

National audit is an important tool for national governance. It plays an irreplaceable role in the process of advancing and improving national governance. In July2011, Auditor-General Liu Jiayi made a speech named "National Audit and national governance", which laid the keynote of national governance. China and the rest of the world gradually increase the importance of audit in national governance, and lift national audit to the system level of national governance. Therefore, the research about national audit development, on the perspective of national governance, has practical significance.The overall thought of this article is to put questions forward, analysis them and try to solve them. Start from the perspective of national governance, use theory of national audit and governance as the foundation, discusses the relationship of national audit and national governance, highlight the six functions of national audit in national governance. Through the analysis the current situation of national audit, we can find the internal self-inadequacy of national audit, national audit lacking of external system supply and the audit culture left behind. The focus of this article is to provide relevant countermeasures for these three problems.The first innovation of this paper is the perspective, using national governance as the perspective; the second innovation is the analysis method, using a way of combining the internal and external and making culture throughout the whole system to make development suggestions; the third innovation is the audit practices, proposed three new ideas. They are establishing internal control system of national audit institutions, combining with audit management mode and defining the elements of organizational culture and economic responsibility. However, due to national governance just raised, researches only stay in the theoretical stage. And still need time and practices to examine these theories.