Based on the survey and statistical data of 31 provinces in China from 2006 to 2016, this paper analyzes the distribution pattern and dynamic transition of national audit governance and business environment in Chinas provinces by using the exploratory spatial data analysis method. The results show that there is significant spatial autocorrelation between national audit governance and business environment in Chinas provinces, forming different agglomeration areas. On this basis, the spatial econometric model is further used to analyze the impact of national audit governance on the regional business environment. The research shows that after considering the spatial spillover effect, the national audit can still promote the optimization of the business environment, and the national audit governance in this region has a positive spatial spillover effect on the business environment in the surrounding areas.