Under the background of the “new normal”, the national economy begins to focus on the development of quality, the government performance audit plays an important role in the improvement of the quality of our national economic development. Based on the theory of The Viable System, using the structural equation model, this paper analyzes the organization executive force to improve the government audit performance by means of technological resources, and hence improve the effects of government performance audit results in the application path. The empirical results show that technological resources drive the implementation of government performance audit, and the improvement of organizational performance has a significant positive impact on the utilization of performance audit results. In addition, the performance audit organization executive force and the application results are more easily affected by department heads.