Taking A-share state-owned listed companies in Shanghai and Shenzhen from 2010 to 2021 as the research object, this paper empirically studies the impact of government audit on the ESG performance of state-owned enterprises based on the audit activities of central enterprises of the National Audit Office. The results show that government audit plays a significant role in promoting the ESG performance of state-owned listed companies, and this conclusion does not change after a series of robustness tests. Mechanism testing reveals that government audits can enhance corporate ESG performance by increasing the company’s focus on ESG issues, driving green innovation, and improving corporate governance levels. At the same time, the promotion effect of government audit on ESG performance is more obvious in enterprises in polluting industries, enterprises with poor internal control level and enterprises in mature stage.