高等教育财会管理研究的回顾与展望——基于改革开放四十年教育成就

Review and Prospect of Higher Education Accounting Management Research——Based on 40 Years of Educational Achievements in Reform and Opening up

论文利用文献计量的方法对改革开放40年来发表于高等教育、会计以及财政三类期刊上的高等教育财会研究文献进行5个方面的样本描述,研究发现40年来高等教育财会研究相关文献产出呈递增趋势、研究具有广泛参与度、研究内容多元、产出量高但仅部分文献质量较高。总体而言,相关学术产出呈现显著增长趋势,学术产出多而不精,因此有必要提高学术研究的影响力与认可度等,创新研究内容及理论性,开创新时代高等学校财会管理研究新局面。

This paper uses a bibliometric method to describe five aspects of higher education accounting research literature published in higher education,accounting,and finance journals in the past 40 years.There is an increasing trend,the research has extensive participation,the research content is diverse,and the output is high,but only some of the documents are of high quality.In general,the relevant academic output shows a significant growth trend,and there are many academic outputs that are not refined.Therefore,it is necessary to improve the impact and recognition of academic research,innovate the research content and theoreticity,and open up a new era of college and university financial management research situation.