Abstract: Relying on essentialism and epistemology of Marxist, we first construct a theoretical framework of gradual cognitive progress of national audit essence, and then we systematically investigate environment, practice and knowledge of national audit since the founding of new China. We find that the special purpose of national audit always homogeneously developing along with strategy for national governance, the special purpose and techniques of national audit and their interactions are decisive factors of audit essence.

摘要： 基于马克思主义关于本质及其认识论的论述，本文首先建立国家审计本质及其认识演进的理论框架，其次系统考察不同历史时期国家审计本质及相应理论认识的演进历程，研究认为: 国家审计不同历史时期的目的和技术手段及相互关系决定了审计本质，相应的理论研究目的和科研技术手段又决定了人们对国家审计本质的理论认识与观点建构。