自十八大以来,腐败问题日益受到党和国家的重视,治理腐败也成为党和国家工作的主要任务。与此同时,国家审计在腐败治理中的功能作用也越来越受到关注,成为治理腐败的重要措施之一。本文首先揭示了国家审计在腐败治理中的五大作用,其次,结合我国国情,分析国家审计在腐败治理中所面临的困境,最后,针对问题,提出有效的改进措施,构建国家审计推动腐败治理的路径。 Since the 18th CPC National Congress, the issue of corruption has been increasingly valued by the party and the state. Corruption management has also become the major task of the party and state. At the same time, the function of national audit in corrupt governance is also getting more and more attention, becoming one of the important measures to control corruption. This paper first reveals the five major functions of state auditing in corruption governance. Second, it analyzes the dilemmas faced by state auditing in corruption governance based on China’s national conditions. Finally, according to the problems, put forward effective measures for improvement and establish a national audit to promote corruption governance path.