Disclosure of government audit information is an important way to deal with corruption. Government audit information is the general term of auditing information which is controlled by the auditing authority and reflects all kinds of audit behavior information of all government auditors. Government audit behavior is the most important aspect of government audit information object. Government audit information can be classified according to the behavior subject, behavioral logic, behavioral nature, behavior object and the time of behavior. At present, in the practice of information disclosure, the government audit information boundary is fuzzy, the system is incomplete, which affect the role of government audit information disclosure. Therefore, it is necessary to accurately grasp the boundaries of government audit information, establish a scientific content system of audit information, and optimize the content structure of audit information disclosure.