In recent years，China and New Zealand have launched a series of pragmatic cooperation in the diplomacy，economy and trade，education and culture and many other areas with the continuous development of China’s opening level，among them，the judicial cooperation is a new content in the bilateral relations. Both sides are actively promoting the signing of an extradition agreement of corruption offences. And China attempts to learn the successful experience of anti-corruption work in New Zealand in order to deal with various kinds of corruption offences better. Consequently，the introduction of New Zealand corruption governance system is becoming increasingly important. In view of this，the paper will focus on New Zealand Serious Fraud Office（SFO），which is the most significant institute in the New Zealand corruption governance system. In more detail，firstly，we will clarify the definition and dangers of corruption. Secondly，we will explicit the background and development of SFO. Thirdly，the constituents，powers and work flows of SFO will be discussed. Finally，a detailed analysis of SFO’s characteristic，the special role of SFO in the New Zealand corruption governance system and it’s reference to China will be given.