基于CiteSpace的经济责任审计与国家治理可视化分析

Study on the Visual Analysis of Economic Responsibility Audit and National Governance Based on CiteSpace

经济责任审计在保护国家财产安全、完整、保值、增值方面,以及健全领导干部监督管理,促进廉政建设方面,都发挥着重要作用。为了分析经济责任审计服务国家治理路径的现有研究成果,文章借助CiteSpace软件,以“经济责任审计”“国家治理”为主题搜索2011-2022年中国知网收录的424篇文献为样本,从发文量、发文作者群体、发文机构、关键词热点方面进行可视化分析。研究结果表明,经济责任审计存在实证研究较欠缺、各地区审计机关参与研究较少、审计路径有待创新、缺乏统一评价指标和责任界定体系、审计运用方式结合不够全面等问题。基于此,文章提出了加强实证研究方法、审计机关积极参与审计研究、构建统一的评价指标体系等建议。

Economic responsibility auditing plays a vital role in safeguarding the security, integrity, value preservation, and value appreciation of national property, as well as strengthening the regulation of leading cadres and promoting the construction of an incorrupt government. In order to summarize the existing research findings on the national governance path of economic responsibility audit services, this article search for 424 literature collected by China National Knowledge Infrastructure from 2011 to 2022 under the themes of "economic responsibility audit" and "national governance". With the help of CiteSpace, visual analysis is conducted in terms of publication volume, authors, publishing institutions, and keywords. The research findings indicate that there are issues such as a lack of empirical research, limited participation of audit institutions in various regions, need for developing new audit paths, lack of unified evaluation indicators and responsibility definition systems and insufficient integration of audit application methods. In response to these, suggestions are proposed such as developing new empirical research methods, actively involving audit institutions in audit research and constructing a unified evaluation index system.