In China, the state-owned listed companies have either innate political connection or have executives' political connection. In contrast to Fan Gang index, government audit quality, a more microscopic environment, is one of the important factors of political connection corporate performance. We find that, without considering the government audit quality, state-owned equity political association reduces the corporate performance, while executives' political association improves the corporate performance; when considering government audit quality, the higher the government audit quality is, the more it reduces state-owned equity political association's damaging effect on corporate performance. Therefore, we suggest that improving the quality of government audit can improve the living environment of political connection companies, optimize the allocation of resources, and promote the healthy development of enterprises.