中文摘要：

政府财务信息公开是建立透明政府和责任政府，进而实现有效政府治理的前提。但出于其自身利益的考量，政府官员难以自愿提升信息披露程度。舆论监督与审计监督均能对官员的信息披露动机产生影响，从而发挥信息治理作用。本文以中央部门为样本，研究新闻报道与审计监督对政府财务信息披露的作用机理与效果，研究发现：新闻报道能够显著提升政府财务信息披露效果，且其提升作用部分依靠政府审计的介入而实现；具有信息增量的新闻报道在已审与未审样本中均能够发挥信息治理作用，而不具有信息增量的新闻报道则需要依托政府审计介入实现信息治理功能；相对于不具有信息增量的新闻报道而言，具有信息增量的报道更能引发政府审计的介入。

英文摘要：

The disclosure of government financial information is the foundation for enhancing fiscal transparency, establishing government accountability, and thus, achieving effective governance. However, in their personal interest, the government officials are reluctant to improve the extent of information disclosure. Both audit supervision and public voices can influence government officials＇ motivation to disclose information, and thus playing an essential role in improving the information disclosure quality. This paper sets the departments of central government as the sample for our research focusing on the mechanisms and impacts of audit supervision and news convergence on the disclosure quality of government financial information. Our empirical findings are：News convergence can improve the disclosure quality of government financial information significantly, and this improvement relies partly on the intervention of government audit. News with incremental information can play its function of information governance in both audited and non - audited samples while news without incremental information can play its role of in- formation governance only through the involvement of government audit. Compared to news without incremental information, news with incremental information can significantly trigger the intervention of government audit.