{"id":"https://openalex.org/W1010054496","doi":null,"title":"\u8ba1\u7b97\u673a\u5ba1\u8ba1\u8bb2\u5ea7 \u7b2c\u4e00\u8bb2 \u8ba1\u7b97\u673a\u5ba1\u8ba1\u6982\u8bba","display_name":"\u8ba1\u7b97\u673a\u5ba1\u8ba1\u8bb2\u5ea7 \u7b2c\u4e00\u8bb2 \u8ba1\u7b97\u673a\u5ba1\u8ba1\u6982\u8bba","publication_year":1993,"publication_date":"1993-01-01","ids":{"openalex":"https://openalex.org/W1010054496","mag":"1010054496"},"language":"zh","primary_location":{"id":"mag:1010054496","doi":null,"is_oa":false,"landing_page_url":"http://www.cqvip.com/QK/82021X/199303/4001576791.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306547561","display_name":"\u5ba1\u8ba1\u4e0e\u7ecf\u6d4e\u7814\u7a76","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u5ba1\u8ba1\u4e0e\u7ecf\u6d4e\u7814\u7a76","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087094889","display_name":"\u5f20\u91d1\u57ce","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u5f20\u91d1\u57ce","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5087094889"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.28775183,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"3","first_page":"57","last_page":"60"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6083999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6083999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.18369999527931213,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.04610000178217888,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-auditing","display_name":"computer auditing","score":0.9380000233650208},{"id":"https://openalex.org/keywords/electronic-data-processing","display_name":"electronic data processing","score":0.7379999756813049},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7450000047683716},{"id":"https://openalex.org/keywords/information-system-evaluation","display_name":"information system evaluation","score":0.5019999742507935}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.24764347076416016}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1010054496","doi":null,"is_oa":false,"landing_page_url":"http://www.cqvip.com/QK/82021X/199303/4001576791.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306547561","display_name":"\u5ba1\u8ba1\u4e0e\u7ecf\u6d4e\u7814\u7a76","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u5ba1\u8ba1\u4e0e\u7ecf\u6d4e\u7814\u7a76","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W920691399","https://openalex.org/W1520618107","https://openalex.org/W2308530885","https://openalex.org/W2473283101","https://openalex.org/W7011893532","https://openalex.org/W3191818682","https://openalex.org/W1190155190","https://openalex.org/W641308403","https://openalex.org/W380698869","https://openalex.org/W563438069"],"abstract_inverted_index":{"\u7535\u5b50\u8ba1\u7b97\u673a\u7684\u5e7f\u6cdb\u5e94\u7528,\u4f7f\u4f20\u7edf\u7684\u5ba1\u8ba1\u9762\u4e34\u4e25\u5cfb\u7684\u6311\u6218,\u5982\u4f55\u68c0\u67e5\u548c\u6d4b\u8bd5\u7535\u5b50\u6570\u636e\u5904\u7406\u7cfb\u7edf\u7684\u5185\u90e8\u63a7\u5236\u5236\u5ea6\u7684\u5065\u5168\u6027\u548c\u6709\u6548\u6027?\u5982\u4f55\u5ba1\u67e5\u548c\u8bc4\u4ef7\u7535\u5b50\u6570\u636e\u7cfb\u7edf\u7684\u5408\u6cd5\u6027\u3001\u6548\u76ca\u6027,\u7cfb\u7edf\u8f93\u51fa\u4fe1\u606f\u7684\u771f\u5b9e\u6027\u3001\u6b63\u786e\u6027?\u5ba1\u8ba1\u5de5\u4f5c\u4e2d\u5982\u4f55\u5229\u7528\u7535\u5b50\u8ba1\u7b97\u673a\u6280\u672f\u7b49\u7b49\u3002\u5bf9\u8fd9\u4e9b\u95ee\u9898\u7684\u7814\u7a76,\u5c31\u5f62\u6210\u4e86\u4e00\u95e8\u65b0\u7684\u5b66\u79d1\u2014\u2014\u8ba1\u7b97\u673a\u5ba1\u8ba1\u3002\u8fd9\u662f\u4e00\u95e8\u7ba1\u7406\u3001\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7535\u5b50\u8ba1\u7b97\u673a\u591a\u95e8\u5b66\u79d1\u4ea4\u53c9\u7684\u8fb9\u7f18\u5b66\u79d1\u3002":[0]},"counts_by_year":[],"updated_date":"2026-09-04T10:56:28.161419","created_date":"2016-06-24T00:00:00"}
