政府预算是是政府配置资源的重要工具,是国家治理的核心。国家治理离不开监督和评价,政府审计是国家治理不可缺少的有效工具。本文从国家治理的视角出发,探讨了政府预算改革和政府审计转型方向。政府审计要以改革的思维进行战略转型,从而顺应政府预算的变革发展需要,服务国家治理建设。 The government budget is an important tool for the government to allocate resources and is the core of state governance. National governance can not be separated from supervision and evaluation. Government auditing is an indispensable and effective tool for state governance. From the perspective of state governance, this paper explores the direction of government budget reform and government audit transition. Government audits should make strategic transformation with the thinking of reform so as to meet the needs of the reform and development of the government budget and serve the construction of state governance.