Abstract:The Nanjing National Government has built a relatively complete independent system of government auditing at the legislative level. Within the framework of the “integration of supervision and audit”, the Nanjing National Government stipulated and protected the independent system of government auditing through the Constitution and the Audit Law in terms of the division of powers and functions of the auditing agencies, auditors, and auditing behavior, forming a relatively complete system of government auditing. However, due to the anti communist and anti people nature of the Nanjing National Government, it is difficult for the independent government audit system to operate effectively. Currently, China is revising the audit law within the framework of improving the supervision system of the party and the state, and how to maximize the independent exercise of audit supervision by the auditing authority in accordance with law through amending the law can provide reference for the summary of lessons drawn from various aspects of history and reality, including the audit system during the period of the Nanjing National Government.