中文摘要：

媒体对政府审计的监督是否有利于保障财政资金的运行安全？研究结果表明，在审计前期和中期，媒体对政府审计情况报道越多的地区，地方审计机关发现的违规资金越多，应上缴的财政资金越多。在审计后期，媒体对政府审计情况报道越多的地区，被审计单位整改情况越好，已上缴的财政资金越多。因此，审计部门应尊重新闻自由，重视媒体对审计机关的监督权力，借助媒体减少审计工作中的阻力。媒体应加大报道力度来改善政府审计效能，督促被审计单位进行整改，进而提高财政资金运行的安全性。

英文摘要：

Can the media supervision on government audit benefit the protection of the safe operation of financial funds？ The research findings indicate that during the first and middle stages of audit, the local auditor authority will find much more inappropriately used funds if more reports on government audit are covered by the media at the region, and more financial funds should be turned in. During the final stage, if there are more reports on the government audit by the media, the units under audit at the region would make better improvement with more turned-in financial funds. Therefore, the audit authorities should pay respect to the press freedom, pay attention to the supervising right of the media on the audit authorities, and reduce the obstacles along the way with the help from the media. The media should increase the strength of reporting to improve the efficiency of government audit, urging the units under audit to make improvements, so as to safeguard the security of financial fund.