中文摘要：

新制度经济学一直强调制度对契约结构的决定性影响，并重视制度环境对制度运行效率产生的影响，其组织理论为国家审计组织与审计环境存在互动关系提供了理论基础。作为上层建筑的国家审计组织制度应与审计环境相适应，作为审计组织制度核心内容的审计体制应动态改革。按照制度替代、转换与交易过程的一般制度变迁规律，适时选择审计体制创新、审计体制边际改良、资源配置机制转变的制度模式。

英文摘要：

The neo-institutional economics always emphasizes the decisive influence of the system on contract structure and focuses the effects of institutional environment on the system＇ s operating efficiency. Its organizational theory has provided theoretical basis for the existence of an interactive relation between the state audit organization and the audit environment. As one of the superstructures, the state audit organizational system should fit in the audit environment; the audit system as the core of the audit organization system should be dynamically reformed. According to the general law of institutional evolution during the course of institutional substitution, transformation and transaction, we should choose the system mode of audit system innovation, auditing system marginal improvement, and resource allocation mechanism transformation at the fight time.