对公共权力的监督与制约是国家治理中的重要组成部分,有助于维护国家稳定。而在对公共权力的制约和监督中,国家审计发挥着至关重要的作用。本文主要分析了国家审计的意义和作用,阐述了当前国家审计中存在的问题,并提出了相关建议,旨在深化国家审计监督和制约公共权力作用。 Supervision and restriction of public power is an important part of state governance and contributes to the maintenance of national stability. However, national audit plays a crucial role in the restriction and supervision of public power. This paper analyzes the significance and role of national audit, elaborates the problems existing in current national audit and puts forward some suggestions to deepen the role of national audit supervision and control of public power.