我国计算机审计研究的变迁:基于文献综述  

IT Audit Research in China: A Literature Review

作　　者：李春青[1] 

机构地区：[1]审计署驻兰州特派员办事处,甘肃兰州730030

出　　处：《南京审计学院学报》2011年第1期46-52,共7页journal of nanjing audit university

摘　　要：当前我国的计算机审计研究已进入发展平台期。在计算机审计研究的发展过程中,计算机审计的定义经历了不断的本土化改造,研究的热点内容经历了"V"字形的变迁,始终被关注的重要问题是理论体系、核心动力和制约因素,研究者的心态逐渐趋于自信与理性。要突破当前的瓶颈,需要根据我国的实际与实践经验,加强基础理论研究,对国外理论进行扬弃,才能建立起具有中国特色的计算机审计理论体系。After 20 years of development, the IT audit research has entered a slow-growing period in China. In its period of development, the definition of IT audit has been localized, and the hot issue discussed has experienced V-shaped changes, with theoretical system, motivation, and constraints the most important ones to be concerned about and the researchers have become more confident and sensible. In order to break the deadlock, we need to focus on the fundamental research, use the foreign theories for reference, and establish the IT audit theoretical system with Chinese characteristics.

关 键 词：计算机审计 发展 变迁 文献综述 

分 类 号：F239.1[经济管理—会计学]