1998—2015年环境审计研究回顾与述评——基于文献计量分析法

The Environmental Audit Review from 1998 to 2015——Based on Bibliometric Analysis

环境审计是审计领域的重要分支,随着我国环境问题日益严重,受到越来越多学者的关注。本文采用文献计量分析法对1998—2015年之间发表在CSSCI上的237篇有关环境审计的文献进行梳理,分别从发表时间、研究内容、研究方法、文献来源、关键词、研究机构6个方面进行统计分析。结果表明,我国环境审计研究理论逐渐成熟,审计实务发展迅速,但审计方法仍然很单一。

Environmental audit is an important branch of audit. With the increasingly serious environmental problems in our country,more and more scholars pay attention to it. In this paper,237 papers about environmental audit published on CSSCI from 1998 to2015 were analyzed by bibliometric analysis. The statistical analysis was made respectively from the six aspects of the publication time,research content,research methods,literature sources,keywords and research institutions. The results show that the theory of environmental auditing in China is gradually mature,and the audit practice is developing rapidly,but the audit method is still very simple.