|
知识图谱在审计理论与实务教学中的应用研究
|
Abstract:
本文首先基于泛雅超星平台,从知识图谱资源、知识关系、目标图谱以及问题图谱层面构建了审计理论通用知识图谱。其次,基于Neo4j图数据库,从审计数据获取、数据预处理、实体识别与关系处理、专家知识工程、自然语言理解、知识生成层面构建了审计实务领域知识图谱,系统地阐释了审计课程的知识框架以及知识应用。
*通讯作者。This article first constructs a general knowledge graph of audit theory based on the Chaoxing platform, from the perspectives of knowledge graph resources, knowledge relationships, target graphs, and problem graphs. Secondly, based on the Neo4j graph database, a knowledge graph in the field of audit practice was constructed from the aspects of audit data acquisition, data preprocessing, entity recognition and relationship processing, expert knowledge engineering, natural language understanding, and knowledge generation. The knowledge framework and knowledge application of audit courses were systematically explained.
[1] | 樊世昊. 基于知识图谱的审计方法研究[D]: [硕士学位论文]. 南京: 南京审计大学, 2018. |
[2] | 顾佳依, 管萍. 基于知识图谱的审计研究热点的文献计量分析[J]. 生产力研究, 2020(10): 157-160. |
[3] | 刘一鸣, 单鸿涛, 张高煜, 等. 审计知识图谱构建与推理在审计风险评估中的应用研究[J]. 计算机时代, 2023(3): 101-105. |
[4] | 王瑞萍, 刘峰, 杨媛琦, 等. 审计知识图谱的构建与研究——基于Neo4j的图谱技术[J]. 中国注册会计师, 2020(9): 109-113. |
[5] | 王倩玉. 领域知识图谱构建及其在财务审计的应用[D]: [硕士学位论文]. 南京: 南京审计大学, 2020. |
[6] | 徐玉芳. 高校财务审计领域知识图谱构建及应用[J]. 财会通讯, 2022(15): 118-122. |