财务与会计领域的文本分析研究:回顾与展望

Text Analysis in the Research of Finance and Accounting:Review and Prospect

随着大数据技术的日益成熟,以文本为对象的研究正引起学术界的重视,但目前尚处于起步阶段,有必要对文本分析技术和文献进行系统梳理。文章从文本信息来源、文本分析技术、文本特征提取、文本分析应用、国内文本分析研究现状五个维度对财务与会计领域现有文本分析技术和文献进行了详细介绍,并指出未来研究方向,有助于国内学者了解财务与会计领域文本分析研究的特征与进展,引起更多学者对财务与会计领域文本分析研究的重视。

With the increasing maturity of big data technology,text-based research is attracting the attention of academia,but it is still in its infancy.It is necessary to systematically sort out the techniques and documents of text analysis.This paper provides a detailed introduction to the technology and literature of existing text analysis in the research of finance and accounting from five dimensions,which include text information source,text analysis technology,text feature extraction,text analysis application and domestic text analysis research status,and then points out future research directions.This paper helps domestic scholars understand the characteristics and research progress of text analysis research in the field of finance and accounting,and attracts more scholars’attention to text analysis research in the field of finance and accounting.