The audit rectification system has always been highly valued by the Party and the State. In the hundred years since the founding of the CPC, the audit rectification system has inherited and gradually improved in different historical stages; influenced by historical factors, realistic governance needs and ruling ideas, the Party’s leadership over the audit rectification system also has presented in different forms; in pace with the change of national governance needs and the deepening understandings of audit rectification, the audit rectification system led by the Party shows obvious progress in terms of name, subject and content, scope of rectification. History inspires us: at present, we should consolidate and deepen our understanding of the importance of the audit rectification system, continue to give full play to the advantageous role of the joint issuance of documents by the Party and the government, draw support from the supervision system of the Party and the State, and further strengthen the work of audit institutions.