摘要
通过挖掘中国期刊网等文献数据库中审计科研论文、博硕士论文和著作等成果,以科学计量学的方法对改革开放以来中国审计科研成果的规模和增长态势、主要研究机构、发表期刊、研究主题和学科分布结构,成果的基金资助、高被引成果、高频关键词等进行分析,揭示我国30年审计科研历程的轨迹、特性。在此基础上提出发展中国审计研究的策略。
Using the method of scientometrics,a 1979 ～ 2008 audit paper database is constructed for China from National Knowledge Infrastructure(CNKI).Gather documents with audit contained in their titles,by analyzing the year,institution,journal,high citation frequency,theme,subject,keywords etc.Quantitative Characteristics of distribution,structure change,research topic,research hotspots are depicted.The results concern:the audit research keeps warming up;Research forces of audit are mainly distributed in university;Audit and accounting journals are the main carriers to exhibit the research productions of audit;Theoretical study of audit showed equal emphasis on the situation with the industry guidance;Audit research funding is low;Distribution high-impact journals are more concentrated;China's audit is more concerned about the internal audit,corporate auditing.Some suggestions for the development of China's audit research are offered in the end.
出处
《社会科学管理与评论》
2011年第1期62-72,112,共11页
Management and Review of Social Sciences
基金
江苏省社会科学基金项目成果
