Abstract: Promoting high-quality economic development is not only an inevitable requirement for maintaining sustained and healthy economic development,but also an inevitable requirement for adapting to changes of major social contradictions in China and building a well-off society,a socialist modern country in an all-round way.The paper constructs a theoretical framework of how national audit promotes high-quality economic development and builds an economic growth quality index system.Using principal component analysis to measure the economic growth quality of provinces in China from 2012 to 2016,the paper tests based on provincial panel data.The results show that the national audit does improve the quality of economic growth by the synergistic effect among the revealing function,punitive function and recommendation function.Therefore,the auditing agency should,on the basis of comprehensively revealing the problems,handle the punishment,put forward reasonable recommendations and urge the recommendations to be adopted,so as to promote high-quality economic development.

Key words: National Audit, High-Quality Economic Development, Audit Function, Audit Supervision, Effect of Audit, Audit System, Modernization of Governance System, Modernization of Governance Capacity