Abstract: In recent years, the government has paid more and more attention to the government audit work, and people' expectations of government auditing are increasing. Accordingly, government auditors' job stress is increasing. This study investigates 292 local government auditors to examine the effect of job stress on job burnout. The results show that:1) Government auditors' job stress has significant impact on job burnout. 2) Psychological contract partially mediates the relationship between job stress and job burnout of government auditors; 3) Leader-member exchange moderates the relationship between job stress and job burnout of government auditors, that is, leader-member exchange alleviates the impact of job stress on job burnout of government auditors. These findings have important reference significance for local audit institutions to strengthen stress management of auditors, alleviate government auditors' job burnout and stimulate their enthusiasm for work.

Key words: government auditor, job stress, job burnout, psychological contract, leader-member exchange