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国家审计是国家治理的一个重要组成部分，随着经济社会快速发展和审计工作不断推进，国家审计工作科学化的重要意义也日益凸显出来。本课题按照逻辑推演的思路，在问卷调查的基础上，对国家审计工作科学化的内涵进行了界定，提出了国家审计工作科学化的五个构成要件，这五个构成要件功能各有不同，又相互影响、有机联系，综合运用后，其成效体现在审计整体运行流畅、审计工作效率持续提高、审计工作质量符合要求和审计工作成果满足需求等四个方面。同时，本课题对目前国家审计工作科学化的现状及存在的主要问题进行了梳理和分析，有针对性地提出了五项推进国家审计工作科学化的主要措施，并对每一项措施进行细化，且对其中应为审计机关重点关注的方面进行了详细阐释。“,”The national audit is an important component of national governance. With the rapid development of economy and national audit, the significance of scientific national audit increasingly standsup. We define scientific national audit in accordance with the ideas of logic deduction, on the basis of extensive questionnaires, then put forward five constitutional parts of scientific national audit. These five constitutional parts have different function, but influence on each other. The integrated effectiveness of these five parts is reflected in that national audit as a whole operates smoothly, the efficiency of national audit continues to improve, the quality and product of national audit comes up to the requirements. Meanwhile, we analyze present situation and existing problems of national audit work, propose countermeasures and a route map to press ahead with the national audit scientifically.