The national audit system reform has aroused general concern and discussion in auditing theory field. Various viewpoints have been proposed, which can be roughly divided into improved, legislative, doubletrack, judicial and independent views. Independence problem isthe focus in the research of the national audit system reform, while the general use of it makes the problem of independence a reason of divergence in research. The national audit system reform should be able to meet the auditing needs of governments and the public. We should introduce new perspectives from the disciplines of politics and public administration.