The CPC's national audit thoughts during the new democratic revolution period are experience of using Marxist political economy in audit practice in revolutionary base areas.They are an important part of audit thoughts history of the CPC in the past 100 years.Explaining the theoretical basis of national audit thoughts of the CPC,summarizing the theoretical innovation of the CPC on national audit thoughts during the new democratic revolution period are the vital task of research on national audit theory at present and building the political economy of socialism with Chinese characteristics.The national, financial and supervising theory of Marxist political economy is the basic theoretical basis of national audit thoughts of the CPC.For the theoretical basis of Marxist political economy,the CPC sought truth from facts and proceeded from China's specific situation,and finally had achieved the theoretical innovation of national audit thoughts in the war.The basis of theoretical innovation of national audit thoughts has four aspects during the new democratic revolution period:(1)persist in the theoretical basis of Marxist political economy;(2)persist in the political foundation of Party leadership on audit work;(3)persist in mass foundation of audit serving the people;(4)persist in audit practice foundation of new democratic road.