低碳经济背景下基于引文空间的国内环境会计研究可视化分析

Visualization Analysis of Domestic Environmental Accounting Research Based on Ciespace in the Background of Low Carbon Economy

环境会计作为一门独特的学科理论,是生产力不断发展的衍生物,在低碳经济的背景下,对其进行深入研究尤为重要。文章以1992—2019年中国知网(CNKI)中CSSCI、核心期刊刊发的主题为环境会计的1405篇文献作为研究对象,通过CiteSpace(引文可视化软件)对环境会计相关的文献发表时间分布、核心作者群、核心研究机构、关键词、研究热点等方面进行分析。得出结论:国内在环境会计方面的研究开始逐步从理论研究演进到实务研究阶段,但总体上仍处于研究的成长期;研究机构、作者之间的合作较少;对环境会计的研究逐步向碳会计研究演化,“碳会计”“低碳经济”等正成为未来研究的热点。

As a unique discipline theory,environmental accounting is a derivative of the continuous development of productivity.In the context of low-carbon economy,it is especially important to conduct in-depth research.The article takes 1405 articles of environmental accounting from the CSSCI and core journals published in China Knowledge Network(CNKI)from 1992 to 2019 as the research object.Through CiteSpace software,the paper analyzes the time distribution,core author group,core research institutions,keywords,research hotspots,etc.related to environmental accounting.It is concluded that domestic research on environmental accounting has gradually evolved from theoretical research to practical research,but it is still in the growth stage of research;cooperation between research institutions and authors is less;research on environmental accounting is gradually The evolution of carbon accounting research,“carbon accounting”and“low carbon economy”are becoming hot topics in future research.