Audit supervision system in revolutionary border area was not only an important fountain of socialist audit cause with Chinese characteristics，but also was an important part of economic and regime construction.From 1940 to 1949，Jin-Sui border area had established the audit office and supervision system.Audit supervision system had the characteristics of extensive，independent and authoritative nature though the system was still in a fledging period with some?historical?limitations.After all，the audit supervision system in Jin-Sui border area had adapted to the?situation of political?economy，supervised the budget and final accounts system，exposed the waste and corruption，brought down the finance fluctuation，improved the credit of CPC，improved the capacity for national governance of CPC，enriched the new democratic audit supervision，and finally met the needs of political and economic situation.Further studying the audit supervision system in revolutionary base area will have a significant theoretical and realistic meaning for summing up of CPC’s audit history，spreading Chinese audit culture，establishing the historical foundation of socialist audit system with Chinese?characteristics and improving audit in the new period.