Abstract:From the perspective of internal and external collaborative governance, the mechanism of government audit and internal control promote organizational resilience is analyzed based on the “immune system theory” and organizational resilience model. The event research method is applied to measure organizational resilience by stock price fluctuations under the impact of government audit announcements. And then taking the central SOE-controlled Shanghai and Shenzhen A-share listed companies that were issued government audit reports from 2010 to 2018 as samples to study the relationship between government auditing, internal control and organizational resilience. The results show that both high-intensity government audit and high-quality internal control can effectively promote the improvement of organizational resilience, and government audit and internal control have obvious synergistic effects in promoting the improvement of organizational resilience. Further research found that among the problems revealed by the announcement of government audit results, the problems in the implementation of national economic policies and the problems in major business decisions and internal management of enterprises have obvious effects on the improvement of organizational resilience.