Taking the listed companies controlled by the central enterprises in 2010—2016 as the research samples，this paper uses the double difference model（DID）to regression the samples matched by PSM，and investigates the relationship between government audit and the utilization rate of state-owned enterprises’capacity.The results show that there is a significant positive correlation between government audit and the utilization rate of state-owned enterprises’capacity，and the non-top ten groups are more significant than the top ten groups.The second audit has no significant impact on the utilization rate of state-owned enterprises’capacity than the first audit.In addition，the stronger the supervision of government audit is，the better the governance effect of capacity utilization rate of state-owned enterprises is.