数字平台算法审计:理论框架与实务建议
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国家社会科学基金项目(22BJY080);湖南省自然科学基金项目(2024JJ5116);湖南省研究生科研创新项目(CX20240961)


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    摘要:

    数字平台是数字经济最成功的组织模式,占据着绝对重要的位置。作为数字经济发展的核心驱动力和底层架构,算法如同一把“双刃剑”,在推动数字平台飞速发展的同时也伴生诸多算法风险。算法审计是数字治理的重要工具,对促进数字平台健康发展具有重要作用。以数字经济健康发展为导向,构建数字平台算法审计理论框架和实务路径,将算法作为审计对象,系统分析了数字平台算法审计的预防、监督、评价和抵御机制,从数字平台治理、数据、模型和应用维度阐释了数字平台算法审计的实务挑战和关注要点、关键审计问题和程序。数字平台算法审计拓宽了审计的领域,为审计学科的多元融合发展提供了新的方向,丰富了我国数字经济治理和审计学自主知识体系。

    Abstract:

    The digital platform is the most successful organizational model of the digital economy, occupying an absolutely important position. As the core driving force and underlying architecture of the development of the digital economy, algorithms are like a double-edged sword. While promoting the rapid development of digital platforms, they also come with many algorithmic risks. Algorithmic auditing is an important tool for digital governance and plays a crucial role in promoting the healthy development of digital platforms. Guided by the healthy development of the digital economy, this paper constructs a theoretical framework and practical path for digital platform algorithm auditing. Algorithm is taken as audit object, and the prevention, supervision, evaluation, and resistance mechanisms of digital platform algorithm auditing are systematically analyzed. Practical challenges,key audit issues and procedures of digital platform algorithms are explained from the dimensions of platform governance, data, models, and applications. Digital platform algorithm auditing expands the field and scope of auditing, provides new directions for the diversified integration and development of auditing disciplines, and enriches the independent knowledge system of digital economy governance and auditing disciplines in China.

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贺 勇,刘筱祎,张 珺.数字平台算法审计:理论框架与实务建议[J].审计与经济研究,2026,41(2):20-31

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  • 在线发布日期: 2026-04-03
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