This paper combines theoretical research and national audit practice, introduces the general situation of audit archives, analyses national audit new characteristics in the background of supply side structural reform, builds conceptual framework analysis of the exploitation and utilization of audit archives information resources, and analyses in supply side and demand side. Combining with the practice of the national audit, explains value realization way of the exploitation and utilization of the audit archives in the supply side, pointes out the structural contradictions existing in the exploitation and utilization of the audit archives, and thoroughly analyses the nature of the causes of the problems, points out that audit archives are in not conforming of the new characteristics of national audit in the supply level, quality, variety and open, offers proposals for further exploitation and utilization of audit archives under the new situation.