Public participation in the governance of the state has increasingly become an important part of the national govern-ance system. In this paper, the function of public participation in the process of national governance could be abstracted into public utility constraints in the framework of political economics, and the public utility constraint mechanism is clarified by constructing a simple local public expenditure structure selection model. Based on the economic impact of China’s local devel-opmental government behavior under the soft constraints of the public utility and the problems encountered to directly construct the public utility constraint mechanism, the paper offers a relational explanation for the governance logic of the central govern-ment to strengthen the national audit. It is pointed out that the supply of audit system can be improved from the aspects of au-dit methods and procedures, audit engagements and audit results application so as to comprehensively evaluate the utility re-sult, deeply fit the utility goal and effectively implement the accountability constraint and thus realize construction of the public utility constraint mechanism indirectly. As the internal-regular incentive and restraint mechanism of public power governance, the Chinese government audit can better adapt to the needs of national governance with certain institutional background at the current stage of development.%社会公众参与国家治理日益成为国家治理体系的重要组成部分。在政治经济学框架下将社会公众参与国家治理的过程与功能提炼为公众效用约束，并通过构建一个简洁的地方政府公共支出结构选择模型阐明公众效用约束机制。结合公众效用软约束下中国地方发展型政府行为的经济影响以及直接构建公众效用约束机制面临的问题，从理论上解释了中央政府强化国家审计的治理逻辑。中国特色社会主义国家审计制度供给可以从审计方法流程、审计业务体系、审计结果运用等方面进行完善，全面评估效用结果、深度契合效用目标与有效实施问责约束，实现公众效用约束机制的间接构造，成为公共权力治理的“内部—经常性激励约束机制”，从而可以更好地适应当前发展阶段和体制背景下国家治理的需要。
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