Based on the quasi-natural experiment of forming the audit committee of the Party committee, this paper takes the empirical data of A-share listed companies from 2007 to 2022 as a sample, and constructs a multi-phase difference-in-differences model to empirically test the impact of audit management system reform on the resilience of state-owned enterprises. The results of the study showed that: The reform of the audit management system, which takes the establishment of the audit committee of the Party committee as an important measure, has significantly improved the resilience of state-owned enterprises. The influence mechanism test found that: The reform of the audit management system can enhance the resilience of state-owned enterprises by improving the quality of national audits and labor productivity of state-owned enterprises, and reducing the level of risk bearing of state-owned enterprises. The results of the moderating effect test found that: The level of regional economic development and innovation ability at the macro level, as well as the digital transformation of enterprises and the efficiency of resource allocation at the micro level, can significantly enhance the promoting effect of the reform of the audit management system on the resilience of state-owned enterprises. The conclusions of this study are of great significance for clarifying the micro-governance effect of the establishment of the Party committee audit committee, stimulating the audit and supervision efficiency of state-owned enterprises, and improving the resilience of state-owned enterprises.