Based on the current situation that the state-owned enterprises' earnings management behavior is more common, in the context of China's auditing full coverage as a strategic goal, the behavioral economics and evolutionary game theory are used to study the government audit supervision strategy of state-owned enterprise earnings management. Firstly, we use bounded rationality theory to analyze the motives of state-owned enterprise earnings management behavior, and then the evolutionary game theory to construct the game model between government audit department and state-owned enterprise, and next carry out numerical simulation analysis based on relevant data of central enterprises, and explore the effective factors of strategic choices between the two state-owned enterprises. Finally, based on the results of evolutionary game simulation and the behavioral motives of state-owned enterprise earnings management, the optimization suggestions of government audit supervision strategy are given.