基于文献计量的我国技术创新审计研究综述  

Review of Research on Technology Innovation Audit in China Based on Bibliometrics

作　　者：巩凤[1] GONG Feng(Northeast University at Qinhuangdao,Qinhuangdao 066004,China)

机构地区：[1]东北大学秦皇岛分校,河北秦皇岛066004

出　　处：《科学与管理》2020年第3期104-109,共6页Science and Management

摘　　要：基于文献计量分析法,对中国资源总库(CNKI)技术创新审计相关文献进行分析。通过对样本文献的总体趋势、作者及机构分布、期刊分布、基金分布及关键词分布的定量分析,以及从关键词出发,对样本文献的研究内容进行归纳整理、定性分析,对我国技术创新审计相关文献进行了述评与展望。文章从技术创新审计模型、技术创新审计方法以及技术创新审计概念三个方面进行了论述,从进一步厘清概念、拓宽研究范围,加强技术创新审计应用研究,完善技术创新审计理论体系、操作规范和评价标准三个层面对我国学者未来的研究方向提出了展望。Based on Bibliometric analysis,this paper makes an analysis of the relevant literatures on technology innovation audit of China Resources Base(CNKI).Based on the quantitative analysis of the general trend,author and organization distribution,periodical distribution,fund distribution and keyword distribution of the sample literature.Starting from the keywords,the research contents of the sample literature are summarized and analyzed qualitatively,and the related literature of technology innovation audit in China is reviewed and prospected.This paper discusses the auditing model of technology innovation,the auditing method of technology innovation and the concept of technology innovation auditing.It further clarifies the concept,broadens the scope of research,strengthens the application research of technology innovation auditing,and perfects the theoretical system,operational norms and evaluation criteria of technology innovation auditing.The prospects for future research are put forward.

关 键 词：技术创新审计 文献计量 企业创新 审计 

分 类 号：F239.1[经济管理—会计学]