我国会计人才国际化培养研究热点和发展脉络——基于CNKI数据库的可视化分析

Research Hotspot and Development Vein of International Training of Accounting Talents in China——Based on Visualized Analysis of CNKI Journal Database

为梳理我国加入WTO以来会计人才国际化培养研究热点和发展趋势,文章依据CNKI数据库,借助Cite Space软件对2000-2021年间该领域的623篇文献进行了可视化分析,旨为后续研究提供计量视角的参考。根据主要关键词突现时间线可划分为三段:2000-2008年提出会计人才培养需要适应改革;2008-2016年重点在相关高校通过优化课程体系和培养方案多途径培养学生的国际竞争能力;2017-2021年研究聚焦于满足“一带一路”倡议下数字经济合作发展的国际化复合型人才培养需要。

To sort out the research hotspots and development trends of international training of accounting talents since China’s entry into the the World Trade Organization,and to provide a reference for the follow-up research from the metrological perspective,according to the database of China National Knowledge Internet(CNKI),623 journal articles on the training of accounting internationalization talents in China from 2000 to 2021 are visually analyzed by the software of cite space.According to the time line of major key words,it can be divided into three stages:from 2000 to2008,the reform of accounting talent training needs was proposed;from 2008 to 2016,the colleges and universities were optimizing the curriculum system and training program to cultivate students’international competitiveness;from2017 to 2021,they focus on meeting the talent training needs of digital economic cooperation and development under the"the Belt and Road"initiative.