The emergence of Covid-19 has posed great challenges to China's national governance system and capacity. As an endogenous "immune system" and an important institutional arrangement in national governance, national audit's goal and emphasis are constantly adjusted and changed with the needs of national governance. In this paper, from three aspects of national audit service, the essay discusses the necessity of national governance, under the background of the outbreak were analyzed deeply the national audit service governance mechanism design, summarized in epidemic prevention and control of the audit content and audit mode, put forward under the background of the outbreak the implementation of the national audit service governance path, perfect the methods of the national audit service governance, In order to make up for the shortcomings of national governance capacity and achieve the purpose of improving national governance capacity and improving national governance system.

Ying Zhang, Boya Xu. Research on National Audit Service and National Governance in the Context of Epidemic. Academic Journal of Business & Management (2022) Vol. 4, Issue 6: 28-35. https://doi.org/10.25236/AJBM.2022.040605.

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