Abstract:As the immune system of macro economic operation in our country, government audit plays effective roles in the prevention, exposure and resistance of economic problems. Based on the provincial panel data, this paper analyses the effect of government transparency and media supervision on government audit performance, from three aspects of government audit performance. The results show that the construction of government transparency and media supervision can compensate for each other to improve the government audit performance audit. To be specific, the government transparency has an positive correlation with government audit performance in the aspect of disclosure performance; Media supervision has an positive correlation with government audit performance in the aspects of rectification performance and audit reports adoption performance.