China's national audit originated very early. According to Zhou Li, financial and economic supervision with auditing nature appeared in the Western Zhou Dynasty. Among the official positions set by the central government at that time, the post of "Zaifu" was a doctor, who was responsible for reviewing "the discrepancy between money and use" and had the right to "judge the discrepancy and reward it with a fixed sentence". Although this position is not high, the work it is engaged in has the nature of audit, which is the bud of national audit in China. Later, during the Qin and Han Dynasties, the "vote counting system" was adopted to check and supervise the income and expenditure of property, and to check the political achievements of relevant officials. However, in the official system of Qin and Han dynasties, there were no officials in charge of auditing duties and no full-time auditing institutions. During the Sui and Tang Dynasties, a relatively independent audit institution was established under the Ministry of Punishment. Especially in the Tang Dynasty, due to the economic development, political stability, improved audit status, the central and local financial revenues and expenditures were regularly audited and supervised, and the national audit developed significantly. The establishment of the Audit Department in Song Dynasty was the beginning of the naming of audit institutions in China, which made the word audit formally appear. During the Yuan, Ming and Qing Dynasties, there was no special audit institution. Bibi was once restored in the early Ming Dynasty, but it was soon cancelled and was not established until the late Qing Dynasty. In these three dynasties, national audit was in decline. After the Revolution of 1911, Beijing Beiyang Government established the Audit Institute on 19 14 and promulgated the Audit Law. 1928, the Nanjing National Government established the Audit Institute, which was later changed to the Audit Department under the Supervision Institute. The audit law of the Kuomintang government has been revised several times, but due to political corruption and corruption at that time, the audit system became a mere formality and did not play its due role in economic supervision.
During the Second Revolutionary Civil War, 1932 was established in the revolutionary base area under the leadership of the * * * Production Party in China, and 1934 promulgated the Audit Law to implement the audit supervision system. Later, in Shandong, Shaanxi-Gansu-Ningxia, Jinsui and other revolutionary base areas, audit institutions were also established, audit laws and regulations were promulgated, and audit supervision was implemented. The audit system in revolutionary base areas has played a good role in saving financial expenditure, ensuring war supply, maintaining revolutionary discipline and establishing a clean style.
After the founding of the People's Republic of China, there was no independent full-time audit institution for a long time, and financial and economic supervision was carried out by financial, banking, taxation and other departments within a certain scope through their business. Since 1978, the Third Plenary Session of the Eleventh Central Committee of the China Producer Party, the focus of the work of the whole party and the whole country has shifted to the track of economic construction, and the economic system reform has been implemented, and the national economy has flourished. The Constitution of People's Republic of China (PRC) (hereinafter referred to as the Constitution) adopted by the Fifth Session of the Fifth National People's Congress 1982 stipulates the audit supervision system. On this basis, the Audit Commission was formally established in the State Council from June 5438 to September 0983, and local government audit institutions at all levels were established one after another. Subsequently, a series of audit laws and regulations were promulgated one after another, and the audit supervision work was effectively carried out, which played an active role in safeguarding national financial laws and regulations, promoting income increase and expenditure reduction, building a clean government and strengthening macro-control, which made the audit work in China develop rapidly.