The influence of “combating corruption and maintaining a clean government” has been projected to the capital market since the 18th National Congress of the CPC, and the managerial perk consumption has become the focus of corporate governance. Therefore, this paper makes a study of the corporate governance effect of independent directors with audit experience from the perspective of the managerial perk consumption. The research results show that: independent directors with audit experience have a restraining effect on managerial perk consumption. Moreover, the governance effect of independent directors on managerial perk consumption is mainly reflected on the independent directors who have been working in accounting firms. Further research shows that the corporate governance of independent directors with audit experience is more significant in non low profit or loss enterprises and private enterprises, and the independent directors with audit experience reduces the level of managerial perk consumption, enhances the company’s investment level, thus reflecting the effect of optimizing resource allocation and improving corporate governance.