We select the board data from 81 different countries in terms of audit system, economic development level, and the democracy degree, and make an empirical study based on the definition and measurement of such indexes as the fundamental nature of national audit, the capacity of audit results publication and national governance capacity. We find that the national audit independence and determining power of audit subjects have an apparent positive effect on the capacity of results publication, and such a capacity in turn also has a great positive effect on the national governance in terms of government efficiency, the level of rule of law, and the transparency degree of financial budget, but under the different audit system, the capacity does not have an enormous positive effect on the government governance. On the basis of this, we put forward the following proposals such as strengthening the audit independence and authority, promoting the system of audit results publication, perfecting the audit improvement accountability in order to perfect our national audit system, and establish the corresponding audit supervision system which is compatible with the national governance system and the modernization of governance capacity.