关键词: 审计结果公开,政府绩效,信息机制,立法监督,公众参与

Abstract: Through the selection of data of 99 countries in the years of 2008, 2010, 2012 and 2015, this paper studies the promotion effect and its realization path of audit results disclosure on government performance. The findings show that such quality characteristics of audit results publicity as timeliness, comprehensiveness, clarity and rectification response can effectively improve government performance. The results of further research show that the quality of audit results publicity can effectively improve government performance in any country with any kind of audit system, that in countries with a culture of large power distance and stronger masculinity, the positive effect of audit results publicity on government performance is even more significant, and that in terms of the realization path, the quality of audit results publicity can effectively improve government performance through improving the legislative supervision ability and the degree of public participation.

Key words: disclosure of audit results; government performance; information mechanism; legislative supervision; public participation