Government Audit Research On National Governance Perspective

National governance is a global issue and has a great influence on China. Government audit is a part of China government, and play an important role in national governance. Government audit is a crucial approach of monitoring public power, it is intrinsic requirement for the public accountability development. While it has more than thirty years, China government audit make a great contribution to safeguarding national economic security, strengthening the financial law and discipline, strengthening restriction and supervision to the authority. On the background of national governance, government audit should promote effective realization of government function through its auditing behaviors. The study integrates deepening government audit function under national governance guidance.The thesis uses standardized methods to research and analysis. By analyzing present state auditing of China and referring to auditing and governance theoretical results and practices, the thesis focuses on how to improve China government audit. The elements of good governance include nomocracy, effectiveness, accountability, service, transparency and the integrity of the government. To achieve the goal of good governance, government audit should continue self-improve. The thesis proposes six recommendations, including improving the legislative system, improving audit accountabilities, audit results announcement etc.