During the Western Zhou Dynasty, the central government set up the post of "Zaifu", whose job was financial supervision with the nature of audit, which was the bud of national audit in China. Since then, the Accounting Law in Qin and Han Dynasties and the Ministry of Finance in Sui and Tang Dynasties have improved and developed the auditing system. A special audit department was set up in Song Dynasty, which was the beginning of China's formal naming of audit institutions with the word "audit". During the Yuan, Ming and Qing Dynasties, there was no special national audit institution. 19 14, the Beiyang government established the Audit Institute and promulgated the Audit Law.
1928, the Nanjing National Government established the Audit Institute, which was later changed to the Audit Department and was subordinate to the Procuratorate. However, the audit system in this period was only formal and did not fully play its role. 1932 after the establishment of the audit Committee of the central Soviet government in the revolutionary base area, 1934 the central Soviet government promulgated the audit regulations and implemented the audit supervision system. Since the founding of New China for more than 30 years, China's audit has not been established independently, and audit supervision has been under supervision. 1982, the Constitution revised by the Fifth Session of the Fifth National People's Congress stipulated that China should set up audit institutions in the State Council and local people's governments at or above the county level. Audit and supervise the financial revenues and expenditures of various departments and local governments at all levels in the State Council, and the financial revenues and expenditures of national financial institutions, enterprises and institutions, and restore the audit system. 1September 5, 983, the National Audit Office was formally established in the State Council, and local audit institutions at all levels were established one after another. Subsequently, a series of audit laws and regulations were promulgated, and the audit work was fully carried out. 1 August 3, 9941day, the ninth meeting of the NPC Standing Committee of the Eighth National People's Congress passed the Audit Law of People's Republic of China (PRC), which came into effect on August 3, 9951day. This marks that China's national audit has officially entered the legal track.