Abstract:Starting from the political perspective and political consciousness of our party and state audit, we must conscientiously study, understand and implement the spirit of the important speech of General Secretary Xi Jinping at the General Assembly celebrating the 100th anniversary of the founding of the Communist Party of China, and continue to carry forward the spirit of great party building. Based on the new development stage of the new era, we must not only implement the new development concept and build a new development pattern, but also promote high-quality development and innovate audit supervision.Only in this way can we vigorously promote the high-quality development of national audit supervision in the party and national supervision system of socialism with Chinese characteristics, and strive to open up a new phase of innovative, coordinated, green, open and shared development in the cause of audit supervision of the party and the state in a new development stage of an innovative era.