国家审计研究的现状与思考——基于SSCI期刊的分析

发布时间：2018-06-20 00:08

本文选题：国家审计 + SSCI期刊　；参考：《审计研究》2017年03期

【摘要】：本文以1997~2016年在SSCI来源期刊上发表的32篇国家审计学术论文为样本,对其涉及的作者机构、研究对象以及期刊所属学科领域和刊载时期等进行统计。从审计制度安排、审计治理效果、审计业务探索以及审计沟通策略等四个方面总结研究主题,探讨基于公开数据及问卷调查的统计分析、案例研究、内容分析以及逻辑推理方法在国家审计研究中的应用。在此基础上,从研究人员应提倡学科专业多元化、研究主题应微观视角和宏观视野并重、研究方法应重视问卷调查和案例研究、研究方式应鼓励学术界与实务界合作四个方面分析国际经验对我国国家审计研究的启示。最后,提出完善审计制度和加强审计职能的实施效果研究,国家审计推动政府良治的机理与路径研究及审计沟通、媒介传播与社会影响研究等未来研究方向。
[Abstract]:Based on 32 national audit academic papers published in SSCI journals from 1997 to 2016, this paper makes statistics on the author institutions, research objects, subject fields and publication periods of the journals. From four aspects of audit system arrangement, audit governance effect, audit business exploration and audit communication strategy, this paper summarizes the research topics, discusses the statistical analysis based on open data and questionnaire, case study, The application of content analysis and logical reasoning in the research of national audit. On this basis, the researchers should advocate the diversity of disciplines and specialties, pay equal attention to the micro perspective and macroscopic view of the research subjects, and pay attention to the questionnaire survey and the case study in the research methods. The research mode should encourage the academic circles to cooperate with the practical circles in four aspects to analyze the enlightenment of the international experience to the national audit research of our country. Finally, the author puts forward the future research directions such as perfecting the audit system and strengthening the implementation effect of the audit function, the research of the mechanism and path of government good governance promoted by the state audit and the audit communication, the media communication and the social impact study.
【作者单位】：浙江工商大学;
【基金】：国家社会科学基金“国家审计的审计质量研究”(项目批准号:15FJY011) 浙江工商大学引进人才科研启动基金的阶段性成果
【分类号】：F239.44

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