中外人工智能审计研究热点及演进知识图谱比较研究  

A Comparative Study of Chinese and Foreign Artificial Intelligence Audit Research Hotspots and Evolution Knowledge Maps

作　　者：武晓芬[1] 田海洋[1,2] Wu Xiaofen;Tian Haiyang(College of Business Administration and Tourism Management, Yunnan University;Yunnan Provincial Audit Office, Kunming 650021, China)

机构地区：[1]云南大学工商管理与旅游管理学院 [2]云南省审计厅,云南昆明650021

出　　处：《科技管理研究》2019年第10期185-191,共7页Science and Technology Management Research

摘　　要：应用Cite Space科学计量可视化软件,以CNKI数据库和WOS核心合集中的人工智能审计研究文献为研究对象,通过对文献数量、研究关键词、发文国家及机构的分析,总结国内外人工智能审计的热点及趋势。研究发现,国际人工智能审计研究已显现聚集效应,完成了理论规范研究向实证性案例研究的过渡,具备了应用实例和技术平台;国内研究以电算化审计-计算机审计-信息化审计为演进路径,相关理论和实践经验还不成熟,参与国际科研合作不强,缺乏基础智能技术科研机构,未来研究将更多实践在技术创新、案例应用等现实领域。Using Cite Space scientific measurement visualization software,the artificial intelligence audit research literature of CNKI database and WOS core collection is taken as the research object. Through the analysis of the number of documents,research keywords,issuing countries and institutions,the paper summarized the hot spots and trends of artificial intelligence audit at home and abroad. The study found that the international artificial intelligence audit research has shown the aggregation effect,which completed the transition from theoretical norm research to empirical case research and achieved application examples and technology platforms. Domestic research from computerized audit to computer audit finally forms informationized audit as a evolution path. The relevant theories and practical experience are still immature. Domestic institutions participating in international scientific research cooperation is not strong and there is a lack of basic intelligent technology research institutions. The future research will be more practiced in real field of technological innovation and case application.

关 键 词：人工智能 审计 知识图谱 

分 类 号：G302[文化科学]