The Kaoke system is a basic system of ancient China's economic supervision of government officials, with its development across China's long feudal society. In essence, the economic responsibility audit in China's national audit system is in line with the ancient Kaoke system in thought and both of them are important means of economic supervision of officials. The evolution of economic responsibility audit system of our country from the ancient Kaoke system not only embodies the similarity in the official supervision means in different historical periods, but also reflects the strong contrast of the fundamental political appeal. The Kaoke system is the prior form and historical gene of economic responsibility audit in China.