On the basis of Marxist epistemology and practice theory,this paper defines the connotation of the characteristics of the current national audit work in China,uses the system theory to analyze the formation mechanism of the characteristics of the national audit work in China,and uses the keyword research method to make an empirical analysis of the contents of the national audit work conference reports since the 18th CPC National Congress,so as to summarize the characteristics of national audit work in China. The study find that the national audit is an important part of the party and state supervision system in China,the primary positioning is economic supervision, giving full play to the role of normal “economic physical examination”,the overall requirement is to continuously improve the audit work and improve the audit system and mechanism; the audit work goal pays attention to promoting “anti-corruption”,“reform” and “development”,and emphasizes the realization of “comprehensive” in the audit object.The audit organizations strengthen overall planning and integration in an all-round way,audit management pay special attention to quality control and achievement utilization,audit technology and methods closely rely on the big data audit,the construction of audit institutions emphasizes the strengthening of party construction,and the construction of audit team cadres continues to maintain high quality and specialization.