Government audit is part of the country governance, the research of government audit conforms to required elements about collaborative governance research objects, such as complex system, open system, internal system existed in the form of nonlinear effect, far from being of equilibrium, and random fluctuation. In view of this, with the background of national gov-ernance, introducing the synergy theory and embeddedness theory, the paper tries to analyze the research situation,theoretical basis and mode construction of government audit collaborative governance, systematically discuss the coordination between the government audit services in national governance, deeply mining organic synergies effect about the government audit govern-ance as a whole, which is greater than the parts of it.%政府审计是国家治理框架下的重要构成部分，其对于推进国家治理体系和治理能力现代化意义深远。政府审计与协同治理二者的研究对象具有特定的耦合性，它们都属于开放而复杂的系统，且系统内部各构成要素间存在着特定的关联关系，能够通过自组织方式产生宏观的空间、时间或有序结构。基于此，本文以国家治理为背景，引入协同理论与嵌入理论，尝试探析政府审计协同治理的研究态势、理论基础与模式构建，系统论证政府审计服务于国家治理的协调配合规律，深入挖掘获得政府审计治理整体大于部分的有机协同效应。
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