Abstract:Audit rectification is the “second half article” of national audit. The division of audit rectification responsibilities is the basic institutional arrangement of audit rectification, and the government at the same level bears the organizational and leadership responsibility of audit rectification among the many subjects involved in audit rectification. Based on the quasi-natural experiment of the establishment of government public data opening platforms across provinces, this study explores how government public data opening affects the quality of audit rectification.The study found that the opening of government public data can effectively improve the quality of audit rectification, indicating that the opening of public data can endow the government with the responsibility of organization and leadership in the implementation of audit rectification. The mechanism test found that the opening of government public data can improve the quality of audit rectification by promoting the competent departments to fulfill the supervision and management responsibilities, strengthening the supervision and inspection responsibilities of audit institutions, triggering public opinion pressure and enhancing the audited units to implement the main responsibility of rectification. Heterogeneity analysis shows that the improvement effect of government public data opening on the quality of audit rectification is more obvious in areas with poor institutional environment, weak intensity of NPC budget supervision and strong future orientation. The research conclusion is helpful to deeply understand the effect, mechanism and situation of government public data openness on the quality of audit rectification, and provides a useful reference for doing a good job of government public data opening and solving the problem of “repeated trial and repeated crime”.