关键词: 政府审计结果信息, 公众关注, 审计反腐效能感知

Abstract: The effectiveness of auditing anti-corruption is the key to achieving success in auditing anti-corruption work, and it is also an important factor that affects the public’s perception of the effectiveness of auditing anti-corruption. Then, how can the perception of audit anti-corruption effectiveness of the public be improved? This paper studies the influence of public contact with audit result announcement information on their perception of audit anti-corruption effectiveness by employing the acculturation theory and designing questionnaires. The findings show that the higher the frequency of public contact with audit results, the stronger the public perception of audit anti-corruption effectiveness. Compared with unofficial channels, the public’s access to audit results through official channels has a greater effect on the improvement of their perception of anti-corruption effectiveness. Different types of audit result information have different effects on the improvement of the public perception of anti-corruption effectiveness. The effect of the transfer and settlement results of audit is the strongest, which is followed by the effect of the rectification results of audit, while the effect of the wrong and fraud information disclosed by audit is the weakest. Therefore, in order to improve the public perception of audit anti-corruption effectiveness, it is necessary to increase the opportunities that the public has access to the audit result announcement information and improve the arrival rate of the audit result information.

Key words: information of government audit results, public concern, perception of audit anti-corruption effectiveness