基于知识图谱的智能财务研究(1993-2021)进展与趋势分析

Research progress and trend analysis of intelligent finance based on knowledge graph(1993-2021)

随着智能化时代的到来,关于智能财务方面的研究日益增多,为企业会计实务操作和财务管理实践工作的转型发展提供了重要的指导。通过运用CiteSpace软件,采用文献计量可视化分析方法对1993—2021年中国知网(CNKI)数据库收录的智能财务领域相关文献进行系统梳理,依次对年度发文量、期刊发文量和文献被引用频次进行分析,并结合关键词共现图谱、关键词聚类图谱、关键词突现图谱等可视化图谱进行研究,发现近五年相关文献研究热度快速上升,主要集中在探索智能化在财务中的应用和智能化背景下新型财务人才的培养两个方面,对进一步加强智能财务建设及其人才培养具有积极作用。

With the advent of the era of intelligence, the research on intelligent finance is increasing, which provides an important guidance for the transformation and development of enterprise accounting practice and financial management practice.Through the use of CiteSpace software and the method of literature metrological visual analysis, the relevant documents in the field of intelligent finance included in the CNKI database from 1993 to 2021 are systematically sorted out.The annual volume of publications, journal volume of publications and cited frequency of documents are analyzed in turn, and the visual atlas such as keyword co-occurrence atlas, keyword clustering atlas and keyword emergence atlas are studied.It is found that the research heat of relevant literature has risen rapidly in the past five years, mainly focusing on the application of intelligence in finance and the cultivation of new financial talents under the background of intelligence.It plays a positive role in further strengthening the construction of intelligent finance and talent training.