摘要
企业数字化转型作为促进数字化经济和实体经济融合的重要方式,通过构建“业审融合”的平台,在推进审计工作数字化转型升级方面发挥着重要作用。基于Cite Space软件的可视化图谱分析法,以“数字化&审计”为关键词进行篇名和主题检索,以2012-2024年中国知网收录的1094篇文献为样本,从发文量、发文作者群体、发文机构、关键词热点和趋势5个方面通过可视化分析,梳理和分析企业数字化转型与审计研究已有的成果,进而探究该领域未来的研究主题。
Digital transformation of enterprises,as an important way to promote the integration of digital economy and real economy,plays an important role in promoting the digital and upgrading of audit work by building a platform of"business-audit integration".Based on the visualization analysis method of Cite Space software,this pa⁃per takes"digital&audit"as the keyword to search for titles and themes,selects 1094 documents included in Chi⁃na National Knowledge Infrastructure from 2012 to 2024 as samples,and analyzes the existing achievements of digital transformation of enterprises and audit research from five aspects:the number of publications,the group of authors,the institutions of publications,the source journals,the hotspots and trends of keywords.Through visual analysis,the existing achievements of digital transformation of enterprises and audit are sorted out and analyzed,and then the future research topics in this field are explored.
作者
何永霞
HE Yongxia(DUZHE Publishing Group Co.,LTD,Lanzhou Gansu 730000,China)
出处
《甘肃科技纵横》
2025年第2期60-66,共7页
Gansu Science and Technology Information
基金
甘肃省软科学项目“新时代经济责任审计的治理效能评估与优化路径研究”(24JRZA168)。
