Based on the new public management theory， both government oriented idea of national audit and society oriented idea of national audit are analyzed thoroughly. The internal characters of national audit， such as openness， socialism， independence and management， determine that core ideas of national audit should evolve from government oriented ideas to society oriented ideas. Society oriented ideas of national audit mean the spirit of “openness， responsibility， service” and “involvement， collaboration， sharing”. Through advancing to realize the immune system goals of national audit， public management view of national audit will be formed.