摘要
内部控制缺陷是内部控制的热点问题之一。本文以1990~2014年我国内部控制缺陷研究的学术文献为样本,利用知识图谱法对我国内部控制缺陷研究的热点和具有高影响力的成果进行全面梳理和分析,期望通过量化方法总结历史研究成就,为后来者的研究提供参考。结果表明:可以将我国内部控制缺陷研究聚类为内控制度和机制、信息质量、风险管理、公司治理、会计控制、内部控制有效性和质量、缺陷认定和披露和内部控制审计八个主题热点。同时,整个研究时段可以清晰地划分为三个阶段,不同阶段相关研究的热点发生了部分改变。
Internal control deficiency is one of the hot issues in the field of internal control research. Taking the academic literatures in internal control deficiency research from 1990 to 2014 as the samples, we made a comprehensive analysis on the trend, hotspots and conclusions of internal control deficiency research in China based on mapping knowledge domain. We expect what we did is helpful for the later research of other scholars. The analysis reveals that the research during that 25 years can be classified into eight hot research topic groups, which are internal control institution and mechanism, corporate governance, risk management, accounting control, information quality, internal control effectiveness & quality, internal control information deficiency identification and disclosure, and internal control auditing. And the whole research period can be clearly divided into three stages, and the hotspots of the research in these stages are different.
出处
《财会通讯（中）》
北大核心
2017年第10期64-68,共5页
Communication of Finance and Accounting
基金
国家社科基金项目(项目编号:14BGL189)
教育部人文社科规划基金项目(项目编号:12YJA630119)阶段性成果
关键词
内部控制缺陷
知识图谱
聚类
Internal control deficiency
Mapping knowledge domain
Cluster
