With the overall reform of the state supervision system, the state supervision system is showing its new vitality. State audit and state supervision, as an important component of the state supervision system, should give full play to the supervision function to ensure the sustainable development of the country. In this paper, from the characteristics of the reform of national supervision system of related concept of accountability，we have a comprehensive analysis of national audit and national supervision and anti-corruption based initiatives. Taking the corruption governance as the core, and from the coupling paths of strategic level and management level and the level of effect three aspects, we attempt to explore the national audit and national supervision by means of the effective coupling path to oversee the synergy of the extreme, and to ensure that the government public entrusted economic responsibility to fulfill its mission.