关键词: 国家审计,监督本质,民本治理,理论体系,实践创新

Abstract: The nature of state audit is economic supervision. People-oriented governance is the starting point and foothold of state audit through economic supervision to participate national governance at present. The development of audit theory decides the development level of audit practice and the future direction. The reconstructed state audit theory framework mainly includes the basic theory, the application theory and the education theory of state audit. In addition, this paper also explores the significance of practice innovation, implementation approach and specific path of state audit concerning economic responsibility audit and anti-corruption practices, on the basis of the nature of economic supervision and the essence of people-oriented governance.

Key words: state audit; nature of supervision; people-based governance; theory system; practice innovation