中文摘要：

审计结果公告制度的确立表明我国民主政治的发展进入了一个新的阶段，公告的实施为打破传统自上而下的监督模式提供了信息条件，为构建新的监督模式打下了基础。能否有效地把审计监督与社会舆论监督结合起来，促进依法行政和政务公开，发挥出自下而上的监督作用，增强监督合力和实效，不仅取决于公告制度本身，还取决于公民参与的意识和程度。本文运用公民参与理论，在对现状进行分析的基础上，初步构建我国审计结果公告的公民参与策略，并按公民参与的目的将审计结果公告的公民参与策略设计为实施决策参与策略和问题跟踪参与策略两类，希望通过二者的结合最终促使政府及公共部门提高服务水平，从根本上维护国家利益和社会公共利益，促进政府良治。

英文摘要：

Establishing the audit results announcement system indicates China＇ s democratic politics have stepped into a new stage. This announcement system provides information supports to break through traditional top -bottom monitoring pattern, thus works as a foundational condition for constructing new monitoring pattern. In order to effec- tively combine the audit monitoring and public monitoring, promote disclosure government administrative affairs, take advantage of bottom - top monitoring system, and enhance the effectiveness of monitoring, we need not only the regu- lation for audit results announcement, but also citizen participation. Based on Citizen Participation Theory and the a- nalysis on current situation, we design the citizen participation strategies for audit results announcement system. Furthermore, according to the objective of citizen participation, we divide them into two categories ： the par- ticipation strategy for implementing decision and the participation strategy for tracking issues. We hope the combina- tion of these two strategies could help government and public sectors improve service, protect the interest of both state and the public.and enhance the administrative level of government.