Geographic information systems(GIS) has developed an alarming speed in the past 40 years and been widely used in resource survey, environmental assessment, disaster prediction, land management, urban planning, post and telecommunication, transportation, military public security, water conservancy and electricity, public facility management, agriculture and forestry animal husbandry, statistics, commercial finance and other fields. This article uses the spatial information technology formed by GIS to explore how GIS can assist enterprises in making more effective decision-making analysis in application and government auditing.