The enterprises which have fulfilled the corporate social responsibility can improve the social welfare. This paper uses the data of A-share state-owned listed companies in Shanghai and Shenzhen from 2010 to 2017, based on the audit events of central enterprises in China’s socialist market economy, and makes an empirical study on the effect of government audit on the corporate social responsibility. The result shows the government audit carried out by the national audit office has effectively promoted the corporate social responsibility performance of state-owned listed companies, and the promoting effect is more evident in the conditions of good legal environment, high outstanding shares proportion and relatively light burden of enterprise income tax. Therefore, China should actively promote the audit system for state-owned enterprises by auditing departments at all levels, make public the results of government audit timely, improve the legal system environment in various regions, increase the proportion of outstanding share of state-owned listed companies, and finally perfect the tax preferential policy support system for corporate social responsibility.