To integrate audit resources is a complicated activity of resources allocation which should be considered from an overall point of view in its direction and path.

This paper analyzes the problems in economical responsibility audit of the banks,and connecting with the practice,puts forward some countermeasures for improving the economical responsibility audit such as innovating audit mode,elevating audit level,integrating and sharing the audit resources,developing the embedded audit,strengthening the self-cultivation and introduction of audit talents,etc.

The paper analyzes the current situation and problems of audit resources such as organization,staff,result,technology and information and proposes some corresponding measures.

Independent auditing credit is not only an important and recessive safeguard to improve independent auditing quality, but also a factor to affect on efficiency and fairness of national economic system and credit basis in market economy.

With the development of the market economy,credit becomes an important economic resource,it can promote the development of productivity to enhance the development and utilization of credit resources which can control the market order.

The Chinese local governments are faced with a severe challenge that government credit resources are decreasing and creditability is decreasing constantly in the process of social changes.

The credit resources of our government departments,institutions,enterprises and individuals demand prompt development and utilization.

Starting from the substance problems in public finance reform, this paper elaborates national audit as one of principles for implementing public finance accountability on the part of the system stipulation; then analyses some aspects concerning the relocation of national audit resources to adapt to the demand for future public finance mode.