Abstract: The 19th National Congress of the Communist Party of China emphasizes the reform of the audit management system, which means that the status and role of national audit in the overall promotion of the strategy of governing the country according to law has been greatly enhanced and changed.Through auditing the implementation of financial funds and policies, we should coordinate and restrict other supervisory systems to promote the supervision of the state′s rule of law system and take specific audit projects as the starting point to put forward audit suggestions, in order to improve the current legal norms system and the implementation system of the rule of law, promote the construction of the legal system of socialism with Chinese characteristics, and the realization of the socialist country under the rule of law at the macro level. Therefore,National audit will play an important positive role in comprehensively promoting the rule of law.

Key words: law-based governance, law supervision system, national audit