基于知识图谱分析的技术创新审计研究进展与展望  

Research Review and Prospect of Technology Innovation Audit Based on Knowledge Map Analysis

作　　者：时迎健 林向义[1] 罗杰[2] 杨东红[3] SHI Ying-jian;LIN Xiang-yi;LUO Jie;YANG Dong-hong(School of Economics and Management,Northeast Petroleum University,Daqing Heilongjiang 163318,China)

机构地区：[1]东北石油大学经济管理学院,黑龙江大庆163318 [2]东北石油大学经济管理学院,实验中心,黑龙江大庆163318 [3]东北石油大学经济管理学院,营销与旅游系,黑龙江大庆163318

出　　处：《科技和产业》2021年第8期209-215,共7页Science Technology and Industry

基　　金：东北石油大学引导性创新基金项目(15011030704)。

摘　　要：应用CiteSpace 5.1对1990—2019年Web of Science数据库和中国知网数据库的国内外技术创新审计相关研究文献进行分析。结果表明:国外技术创新审计研究可划分为理论研究阶段和实践应用阶段;国内技术创新审计研究可划分为理论启发阶段、实践探索阶段和信息技术应用探索阶段。未来国内技术创新审计的研究方向可以从构建中国特色理论框架,拓宽研究视野、加强国际合作,深化技术创新审计在各领域实践应用,加强研究大数据时代下技术创新审计信息化建设以及建立创新审计信息平台这5个方面入手。Through the application Cite Space 5.1,the Web of Science database from 1990 to 2019 and the related research literature of technological innovation audit in China and abroad are analyzed.The results show that the research of foreign technology innovation audit can be divided into theoretical research stage and practical application stage,and domestic technology innovation audit research can be divided into theoretical inspiration stage,practical exploration stage and information technology application exploration stage.It is concluded that the research direction of domestic technological innovation audit in the future can start from five aspects:constructing the theoretical framework with Chinese characteristics,broadening the research field,strengthening international cooperation,deepening the practical application of technological innovation audit in various fields,strengthening the information construction of technological innovation audit under the era of big data and establishing the information platform of innovative audit.

关 键 词：技术创新 创新审计 知识图谱 

分 类 号：F239.1[经济管理—会计学]