Xie Juezai’s ideas of auditing supervision, which advocated frugality and thrift as well as the supervision of financial expenditures, were shaped by his family environment, educational background, and the unique social context of his time. In his subsequent work practice, Xie Juezai demonstrated the core principles of these ideas through his actions. Particularly during the challenging economic conditions of the revolutionary era, he advocated for strict financial reviews and drafted regulations to punish corruption. He placed great emphasis on fiscal supervision in the Shaanxi-Gansu-Ningxia Border Regions, collaborated with the Ministry of Finance to devise strategies for fund management, and called for the improvement of auditing systems. Today, Xie Juezai’s ideas on auditing and supervision offer valuable insights: strengthening financial supervision over public activities, conducting specialized audits on frugality, severely punishing crimes of embezzlement and waste, implementing the spirit of the Central committee’s eight-point decision, and working diligently to build a conservation-minded society and achieve the goal of a modernized, powerful nation.