中文摘要：

基于公民资格理论，国家治理可被视为围绕公民资格而设计的一系列制度安排。因此，作为国家治理的重要工具，政府审计发展与公民资格演进具有天然的联系。公民资格的演进是引发政府审计制度变迁的巨大推动力。随着公民资格发展到不同阶段，政府审计在本质、目标、服务对象、功能、需求动因与实现机制等方面都呈现出鲜明的差异，而从公民资格演进的视角探索政府审计的发展路径将为我国政府审计的未来发展提供帮助。

英文摘要：

Based on the theory of citizenship, the state governance can be regarded as a series of systematic arrangements which are designed for citizenship. Therefore, as an important tool of state governance, the development of government audit has a natural relation to the evolvement of citizenship. The evolvement of citizenship has a tremendous driving force leading to the changes of government audit system. When the citizenship develops to different stages, the government audit will show distinct differences in such aspects as the essence, objectives, service objects, functions, demand causes, realization mechanisms, and so on. Therefore, to explore the development route of government audit in China from the perspective of the evolution of citizenship will contribute to the future develop- ment of our government audit.