Government audit is part of the country governance, the research of government audit conforms to required elements about collaborative governance research objects, such as complex system, open system, internal system existed in the form of nonlinear effect, far from being of equilibrium, and random fluctuation. In view of this, with the background of national governance, introducing the synergy theory and embeddedness theory, the paper tries to analyze the research situation，theoretical basis and mode construction of government audit collaborative governance, systematically discuss the coordination between the government audit services in national governance, deeply mining organic synergies effect about the government audit governance as a whole, which is greater than the parts of it.