National audit is the cornerstone and guarantee of national governance embodying the national political will of national audit and the development of national politics, economy and culture, and adjusting the function and boundary of national audit. By analyzing the collaboration between national governance and national audit, this paper first explores the philosophic nature and political function, and the economic boundary of the national audit; then analyzes the fundamental issues of legal and cultural construction of national audit; and finally deals with the analytical framework of basic theory of national audit. Therefore, the author maintains that we can improve the national governance by enhancing such cultural and social elements as the organizational design and management, the design of political system, and the legalized basis.