我国企业财务数字化转型研究热点与发展趋势——基于CiteSpace的可视化分析

Research Hotspots and Development Trends of Financial Digital Transformation in Chinese Enterprises——A Visual Analysis Based on CiteSpace

财务数字化转型是企业数字化转型的重要突破口,能够帮助企业提升财务运营效率,进而实现企业的整体战略目标。本文以CNKI期刊数据库中2017—2023年发表的企业财务数字化转型相关文献为研究对象,运用可视化知识图谱软件CiteSpace绘制作者、机构和关键词图谱并进行具体分析,总结我国企业财务数字化转型的研究概况,探析未来的研究主题与方向。研究表明:(1)我国关于企业财务数字化转型的研究起步于2017年;2020年起在国家政策的助力下进入快速发展阶段,随后该领域的发文量稳步上升,整体研究成果呈快速增长趋势。(2)高产作者合作频次低且合著网络松散,高产研究机构之间的合作也不够紧密。(3)当前我国企业财务数字化转型研究聚焦于转型路径和策略、企业财务共享服务优化和企业高质量发展研究等方面。未来领域内的研究方向或将侧重于运用数字化手段进行企业合规风控体系建设,以期有效防控企业合规风险,促进企业健康发展。

As an important breakthrough in digital transformation,the financial digital transformation of enterprises can help enterprises improve financial operational efficiency and achieve overall strategic goals.This study takes the literature on the financial digital transformation of enterprises published in the CNKI journal database from 2017 to 2023 as the research object.By using CiteSpace to draw author,institution,and keyword maps,the study conducts a specific analysis to summarize the overview of the research on financial digital transformation of enterprises in China and explore future research topics and directions.The research findings indicates that:(1)research on the financial digital transformation of enterprises in China started in 2017,and has entered a stage of rapid development since 2020,supported by national policies;since then,the number of publications in this field has steadily increased,indicating an overall trend of rapid growth;(2)high⁃productivity authors have low collaboration frequency and the co⁃authorship network among high⁃productivity research institutions is not tight enough;(3)current research on the financial digital transformation of enterprises in China focuses on transformation paths and strategies,optimization of enterprise financial shared services,and high⁃quality development of enterprises.In the future,research in this field may focus on using digital means to build enterprise compliance risk control systems,hoping to effectively prevent and control compliance risks and promote the healthy development of enterprises.