中国财务管理热点研究分析

An Analysis of Hotspots in Studies of China's Financial Management

以发表在2011-2016年北大核心期刊中篇名含有"财务管理"一词的文章为样本,采用书目共现系统进行关键词词频统计,再运用ucinet分析软件进行关键词的知识图谱分析,梳理中国财务管理的研究热点。结果显示:近几年财务管理领域研究热点主要集中在财务管理、预算管理、内部控制、高校、财务管理问题、对策、中小企业等方面。2011年的热点是高校财务管理、中小企业财务管理问题与对策;2013年的热点是事业单位财务管理与中小企业财务管理及税收筹划;2015年是中小企业与高校财务管理及资金管理。词频统计与关键词知识图谱分析以一种更科学更直观的方式反映了近六年财务管理研究热点的演变,为中国财务管理的未来研究方向及发展趋势提供一定的参考。

In this paper, articles published in core journals of PKU criterion, from 2011 to 2016, with the words ＂financial management＂ in the titles are used as the sample, and the bibliographic co-occurrence system is used to carry out the keyword frequency statistics. Then, the ucinet analysis software is used to analyze the knowledge graph of the key words to comb the hotspots in China＇s financial management researches. The result shows that the research hotspots in the field of financial management in recent years, mainly focus on financial man- agement, budget management, internal control, universities, financial management problems, countermeasures, SMEs and so on. The hotspots in 2011 were the financial management of colleges and universities and that of SMEs. The hotspots of 2013 were the financial management of public institutions and SMEs and tax planning of SMEs. Those of 2015 were the financial management and funds manage- ment of SMEs and universities. The word frequency statistics and knowledge graph of key word analysis reflect the hotspot evolution of fi- nancial management researches in the past six years in a more scientific and intuitive way, providing references for the direction and de- velopment trend of financial management research in China.