Abstract:In recent years,more and more scholars begin to study government audit by applying various positive methods including archival studies,questionnaire surveys and case studies.The topics involve the current statues of government audit practice of China and their determinants,procedures and methods of government audit,functions and roles of government audit,determinants of government audit quality,release of audit results and the determinants of its quality,cross country studies,auditor personnel,government audit systems and relevant reform,etc.The articles are from the academic journals of CSSCI published during the period from 1999—2014.Such positive researches are helpful to understand the law of the government audit development and the role of audit in the national governance process.However,there are still many shortcomings in existing literature with respect to theoretical foundations,econometrics methodologies,variety of topics,etc.