基于国家善治的基本要素研究了国家审计参与国家治理的路径。国家审计可以通过完善审计结果公告和审计工作公开、强化政府行为审计和依法严肃审计问责、加强责任型审计和实现审计全覆盖、强化绩效型审计和提高审计效率、在充分公开审计工作和结果的基础上积极回应民众审计诉求和主动安排民众参与审计工作来实现国家善治。 Based on the basic elements of good governance in the country, the path of national audit in participating in state governance has been studied. National auditing can be done by improving the public announcement of the auditing results and making the auditing public, strengthening auditing of government behaviors and serious auditing of accountability according to law, strengthening responsibility-based auditing and full coverage of auditing, strengthening performance-based auditing and enhancing auditing efficiency. After fully disclosing the auditing work and results On the basis of actively responding to public appeals for auditing and actively organizing public participation in auditing to achieve good country governance.