审计费用研究热点的演化路径与发展趋势——基于Citespace的知识图谱分析
The Evolution Path and Development Trend of Research Hotspots in Audit Fees—Knowledge Graph Analysis Based on Citespace

审计费用作为审计研究的重要领域，其热点演化路径与发展趋势备受关注。本文选取2001~2024年知网1469篇文献作为研究样本，借助Citespace知识图谱分析软件，对审计费用研究相关文献进行梳理。研究发现，审计费用研究发展阶段可以总结为初步探索、细化发展、多元化发展、规范化发展、数字化发展五个阶段。随着大数据技术的广泛应用，审计费用研究也将更加多元化和精细化。最后根据研究结果建议从企业外部环境、监管处罚力度和企业内部控制三个方面进行改进我国审计收费现状。未来，审计费用研究将更加注重实践应用与理论创新的结合，以推动审计行业的持续发展。
Audit fees, as an important area of audit research, have attracted much attention for their hot topic evolution path and development trend. This article selects 1469 articles from CNKI from 2001 to 2024 as research samples, and uses Citespace knowledge graph analysis software to sort out relevant literature on audit fees research. Research has found that the development stages of audit fee research can be summarized into five stages: preliminary exploration, refined development, diversified development, standardized development, and digital development. With the widespread application of big data technology, research on audit fees will become more diversified and refined. Finally, based on the research results, it is recommended to improve the current situation of audit fees in China from three aspects: external environment of enterprises, regulatory penalties, and internal control of enterprises. In the future, research on audit fees will focus more on the combination of practical application and theoretical innovation to promote the sustainable development of the audit industry.