财务与会计理论研究热点追踪:五种核心期刊关键词的分析——兼论《审计与经济研究》财务与会计栏目的发展

A Tracking Research on the Hot Topics of Finance and Accounting Theory: An Analysis on the Key Words Based on Five Authoritative Journals with a Focus on the Development of the Column "Financial and Accounting Study"of the Journal Audit and Economics

通过统计5种核心期刊4年来所发表的相关文章的关键词数量、属性及类别,分出10个方向,然后按照关键词的出现频次分布,排出每个方向所涉及关键词的频次顺序,来追踪2006年—2009年以来我国财务、会计理论研究的热点问题,并与国内外的研究进行对比,印证了本研究结论的正确性和科学性。

In order to track the hot topics of financial and accounting theories in China from the year 2006 to 2009,the author first makes a statistics of the numbers of Keywords,attributes,categories of concerning articles published in the five authoritative journals in the past four years and classifies ten directions,and then arranges the corresponding frequency order of the key words in each direction ac- cording to the frequency distribution occurred,and next makes a comparison of such a study at home and abroad and finally proves it true that the author＇s conclusion is correct and scientific.