会计学界最新研究热点分析——基于《会计研究》2013-2016刊文的分析

Analysis on the Latest Research Hot Spots in Accounting Field——Based on Accounting Research from 2013-2016

《会计研究》作为公认的财会专业的一大权威性期刊，其刊文内容在一定程度上可反映当前研究的热点。为了解会计学界的研究动态，本文对近几年的会计研究现状进行了梳理，追踪研究热点及为后续的研究方向提供参考，对2013-2016年《会计研究》的刊文进行了分析。发现从研究地位来看，内部控制处于研究的核心位置且与其他研究内容的关联性较强。从研究内容来看，财务管理、新领域会计、会计环境、公司治理的研究相对较多，会计史与发展的研究较少。从具体内容来看，财务管理领域的研究集中在投融资、资本市场、业绩及激励方面；新领域会计的研究集中在行为会计、环境资源会计、社会责任及媒体关注层面；会计环境领域的研究主要集中于宏观环境的研究上。

As one of the most authoritative periodicals in finance and accounting profession, Accounting Research can reflect the current research hot spots to a certain extent. In order to review the status quo of accounting research in recent years and understand the research trends in the accounting profession and provide reference for the follow - up research directions, the articles of Accounting Research from 2013 -2016 are analyzed. It is found that the internal con- trol is the core of the research and has a strong correlation with other research contents. From the content of the re- search, financial management, new field accounting, accounting environment and corporate governance are relatively more studied. From the specific content of the research, the research in the field of financial management focuses on in- vestment and financing, capital market, performance and incentives. The research on the new field of accounting focuses on behavioral accounting, environmental resource accounting, social responsibility and Media attention level;the research in the field of accounting environment mainly focuses on the research of macro - environment.