摘要
通过运用CiteSpace软件,在中国学术期刊网络出版总库(CNKI)中选取2001-2018年有关商誉研究的文献773篇作为本次研究的数据来源,从核心作者与作者间联系、高产研究机构及机构间联系、高频关键词三个方面,构建知识图谱,系统分析我国有关商誉研究的文献特征,把握研究动向。结合关键词特征与相关文献的查阅,归纳出商誉研究知识结构的主要内容。通过关键词突现年份的分析,将商誉研究的发展划分为三个时期,从而呈现商誉研究的发展脉络及阶段性热点。经过多年的发展,我国商誉研究取得了长足发展,但依然存在一些问题,未来研究需要学界人士的共同努力,为商誉会计发展提供理论引领,为商誉研究贡献中国智慧。
By using CiteSpace software,773 articles on goodwill research from 2001 to 2018 were selected from Chinese National Knowledge Infrastructure(CNKI)as the data source of this study.From the three aspects of the connection between the core author and the author,the high-yield research institution and the interagency connection,and the high frequency key words,the author constructs the knowledge map,systematically analyzes the literature characteristics of goodwill research in China,and grasps the research trend.Combined with the characteristics of keywords and the review of relevant literature,the main content of the knowledge structure of goodwill research is summarized.Through the analysis of the year of keyword emergence,the development of goodwill research is divided into three periods,so as to present the research trend and stage hotspots of goodwill.After years of development,the research on goodwill in China has made great progress,but there are still some problems.The future research needs the joint efforts of academic circles to provide theoretical guidance for the development of goodwill accounting and contribute Chinese wisdom to the research on goodwill.
作者
颜晓燕
陈浩峰
陈倩
YAN Xiaoyan;CHEN Haofeng;CHEN Qian(Financial College,Jiangxi Normal University,Nanchang,Jiangxi 330022,China)
出处
《金融教育研究》
2020年第3期54-63,共10页
Research of Finance and Education
基金
江西师范大学研究生创新基金项目(YJS2019103)。
