中文摘要：

如何有效地维护国家财政安全正越来越成为世界各国共同关注的重要命题，政府审计作为国家治理体系中监督控制系统的重要组成部分，理应在维护国家财政安全方面发挥重要的作用。地方政府财政安全是国家财政安全的基础，政府审计同样可以发挥作用。基于审计的经济控制论和国家治理“免疫系统”观，本文认为“免疫系统”观下政府审计具备的揭示功能、抵御功能和预防功能可以有效地维护地方政府财政安全。实证结果表明，政府审计的揭示功能和抵御功能已经得到有效的发挥，可以显著地提高地方政府财政安全程度，而维护地方政府财政安全的预防功能暂时还未充分显示出来，需要进一步加强。

英文摘要：

More and more countries pay attention to the issues about how to maintain national fiscal security effec- tively. As an important component of monitoring and control system in national governance, government audit plays an important role in maintaining national fiscal security. The government audit can also maintain the fiscal security of local governments which is the fundamental of national fiscal security. Based on the economic control view of au- diting and the immune system view of national governance, this paper considers that the government audit can act disclosure function, resistance function, and prevention function in the process of maintaining fiscal security of local governments. The empirical results indicate that the disclosure function and resistance function of government audit can improve the level of fiscal security of local governments other than the prevention function which is needed to be strengthened in future.