National auditing is an important part of national governance and plays a key role in the process of deepening reform. A theoretical analysis shows that the effect of national auditing can effectively restrict and regulate government behavior, and promote the development of market economy. Government behavior is the most important factor of economic reform and market economy and has a decisive role in the effect of market on resources allocation. Through the empirical data analysis from provincial audit institutions, the national audit promotes the process of local evolvement of marketization, in which government behavior plays a mediation effect.