只有从国家治理的高度认识政府审计的本质,才能在国家治理框架下拓展政府审计职能,使政府审计发挥更大的作用。本文结合中国国情,系统地研究了国家治理框架下政府审计职能拓展问题,全面探讨了政府审计职能科学、合理的拓展方向及实现路径,为政府审计实务发展提供了理论依据。本文提出政策评估、财政金融风险评估与防范等职能,是中国政府审计所必须具有的职能。 Only when we understand the nature of government audit from the perspective of state governance can we expand the government audit function under the framework of state governance and make the government audit play a greater role. Based on China’s national conditions, this paper systematically studies the expansion of government audit function under the framework of state governance, comprehensively explores the scientific and rational development direction and implementation path of government audit function, and provides a theoretical basis for the development of government audit practice. This paper puts forward the functions of policy assessment, financial risk assessment and prevention, which are the functions that Chinese government auditors must have.