The purpose of audit supervision is the direction and source of the construction of the audit supervision system. During the 100year history of the Communist Party of China, the purpose of audit supervision at different stages has been inherited and developed continuously. Influenced by the historical stage, the change of the main contradiction in society, and the Party’s realistic needs in governing the country, the purpose of audit supervision under the leadership of the Party has shown different patterns, but it has always centered on the central situation of the Party and the country, firmly stood on the position of the people, and based on economic supervision, opposing and combating graft and corruption. It is necessary to further insist on enriching and improving the purpose of audit supervision under the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, adhere to a holistic view the overall concept of national security, enhance the ability to prevent and resolve major risks, and fully draw on the support of the Party and the State’s supervisory system in order to realize the legitimate purpose of audit supervision into a tangible reality, with a view to promoting the modernization of the State’s governance system and governance capacity.