Abstract: Exploring and establishing a socialism national audit-officer system with Chinese characteristics is an important path to promote legalization, professionalism and specialization of China's national audit system in the new era. Legislation of "Audit-Officer Law" will help bring management, working, training, and education of audit officers into the track of rule of law, so that there are laws to abide by. And it will further encourage audit officers to perform their duties in accordance with law, thereby promoting the reform of national audit management system. By scientifically constructing the core elements and institutional framework of the law of the People's Republic of China on National Audit-Officers, legislative purpose and guiding ideology, personnel selection and appointment, legal responsibilities, professional rights and obligations, level setting and promotion arrangement, training system, supervision system, examination system, discipline support system and other main contents can be clarified. At the same time, system design and legislative exploration can be carried out in order to provide useful reference and textual reference for future legislation and reform.