By selecting the panel data of 81 countries, starting from characteristics of national audit ability, this paper makes a study on the path and direction of the influence of national audit ability on the transparency of the government budget, with the national audit independence, subjective initiative of national audit immune function and the audit results announcement ability as 3 indicators to measure the national audit ability. The study shows that the national audit ability can play a positive governance role in promoting the government budget transparency. So suggestions are proposed to promote the transparency of government budget in the following four aspects, namely, to improve the national audit independence, to give full play to the immune function of national audit, to effectively promote the auditing results announcement, and work together with legislature.