Economic accountability audit system, a typical Chinese auditing mechanism, is an economic responsibility based managing system of cadres which aims to ensure their fulfillment of their comprehensive responsibilities. Economic accountability audit system differs substantially from other state audit systems in terms of value goals, subjects supervised, auditing procedures, methods and technologies, auditing accountability and so on, which is similar to that of the CPCs regulation in norm attributes and contents. The mode of “united legislation”, adopted at present, has affected the unity of legal norms of audit laws and the authoritative of state auditing. In view of these problems and issues, we should implement the concrete requirements of socialism construction with Chinese characteristics of central committee, thus achieving the overall coordination of state audit system while bringing the mechanism to its full play.