Abstract: Based on the theory of citizenship, the state governance can be regarded as a series of systematic arrangements which are designed for citizenship. Therefore, as an important tool of state governance, the development of government audit has a natural relation to the evolvement of citizenship. The evolvement of citizenship has a tremendous driving force leading to the changes of government audit system. When the citizenship develops to different stages, the government audit will show distinct differences in such aspects as the essence, objectives, service objects, functions, demand causes, realization mechanisms, and so on. Therefore, to explore the development route of government audit in China from the perspective of the evolution of citizenship will contribute to the future development of our government audit.

Key words: citizenship; citizen rights; governmental audit