数字平台算法审计:现实理据、客观挑战与关键进路  

Algorithmic Audit of Digital Platforms: Realistic Rationale,Objective Challenges and Key Approach

作　　者：贺勇 李佳蔚 刘筱祎 HE Yong;LI Jiawei;LIU Xiaoyi(School of Accounting,Hunan University of Technology and Business,Changsha,410205,China)

机构地区：[1]湖南工商大学会计学院,湖南长沙410205

出　　处：《南京审计大学学报》2025年第2期10-20,共11页Journal of Nanjing Audit University

基　　金：国家社会科学基金项目(22BJY080);湖南省教育厅重点项目(22A0428);湖南省研究生科研创新项目(CX20240961);湖南省研究生科研创新项目(LXBZZ2024334)。

摘　　要：数字平台是数字经济的主要组织形态,具有公共物品属性。作为数字平台核心技术的算法在推动数字平台飞速发展的同时也伴生诸多算法风险。数字平台发展和规范的现实冲突以及数字技术创新和异化的现实矛盾亟需构建完善的数字治理体系。算法治理是数字治理的核心子体系,而算法审计又是算法治理的重要工具,对治理数字平台的负外部性,促进数字经济健康发展意义重大。开展数字平台算法审计存在的客观挑战包括细化算法安全指引及评估标准,平衡算法商业性、创新性和可审性的关系,创新多层次立体化协同治理机制,做好事中监管和事后问责的衔接等。开展数字平台算法审计的关键进路在于,明确算法审计的法律地位,制定算法审计执业准则和职业规范,构建国家审计主导、内部审计日常监督和社会审计鉴证的多主体协同治理机制,完善算法审计结果公开渠道,培养复合型算法审计人才等。研究数字平台算法审计对构建我国审计学自主知识体系有重要价值。Digital platforms are the main organizational form of the digital economy and have the attributes of public goods. As the core technology of digital platforms, algorithms not only promotes the rapid development of digital platforms, but also accompanies many algorithm risks. The practical conflict between the development and regulation of digital platforms and the practical contradiction between digital technology innovation and alienation urgently need to build a sound digital governance system. Algorithm governance is the core subsystem of digital governance, and algorithm audit is an important tool for algorithm governance, which is of great significance for governing the negative externalities of digital platforms and promoting the healthy development of the digital economy. The objective challenges in carrying out algorithm audit on digital platforms include refining algorithm security guidelines and evaluation standards, balancing the relationship between algorithmic commerciality, innovation, and auditability, innovating a multi-level and three-dimensional collaborative governance mechanism, and doing a good job in connecting supervision during the event and accountability after the event. The key approach to carrying out algorithm audit on digital platforms is to clarify the legal status of algorithm audit, formulate practice standards and professional norms for algorithm audit, build a multi-subject collaborative governance mechanism led by national audits, daily supervision of internal audit, and social audit assurance, improve channels for the disclosure of algorithm audit results, and cultivate compound algorithm audit talents. Studying digital platform algorithm auditing is of great value for building China’s independent auditing knowledge system.

关 键 词：数字经济 数字平台 算法风险 算法审计 数字治理 算法治理 审计监督 数据安全 中国审计学自主知识体系 

分 类 号：F239.1[经济管理—会计学]