The auditing system of a country is closely related to its political, economic and social development. Because of the different social system, economic structure and resource allocation mode, the state audit, as an institutional arrangement, has different responsibilities. From the analysis framework in which the auditing system is incorporated into market economy development, it can be seen that since the reform and opening up in 1978, the market economy needs the state auditing system. The functions and responsibilities of the state audit determined by the nature of audit play a significant role in the market economy. With the development of market economy with Chinese characteristics, the specific system of state auditing responsibility has been expanded, evolved and perfected. In the new historical period, under the goal of building a modern economic system, we should speed up the construction of a modern auditing system and optimize the state auditing responsibilities.