On the basis of the analysis of the relationship between media attention, government audit, and financial security of the same framework, this article first constructs the econometric model to test the role of the path between media attention, government audit and public financial security.Then, by using the result of multiple regressions, the article indicates that government audit plays an intermediary role in the media attention to safeguarding local financial security.That is, media attention plays an effective role in safeguarding the local financial security by acting on the'immunity'function of government audit, defending function of government audit and the preventing function.%将媒体关注、政府审计与财政安全三者放在同一框架下展开研究,在理论分析两者关系的基础上,实证检验媒体关注与政府审计维护地方财政安全的作用路径.结果表明,政府审计在媒体关注促进地方财政安全中起到中介作用,即媒体关注是通过作用于政府审计"免疫系统"功能的发挥,进而有效维护地方财政安全的.
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