Abstract: Deepening the reform of state-owned enterprises in an all-round way poses new challenges to the national audit, which focuses on financial revenue and expenditure audit. Only by adapting to the requirements of the reform of state-owned enterprises and the supervision and management of state-owned assets, achieving comprehensive audit coverage, diversifying audit methods, focusing on the reform process of state-owned enterprises, and improving the level of audit informationization, can national auditing effectively perform the supervision function of state-owned enterprises, so as to play a better role in promoting the reform of state-owned enterprises.