中国“财务共享”研究进展及实践趋势——基于CiteSpace可视化分析

Research Progress and Practical Trends of Financial Sharing in China: Based on CiteSpace Visual Analysis

近年来,随着5G、人工智能、大数据、云计算等信息技术的发展,我国全面进入了"财务共享"时代,越来越多的企业已经积极投身到数字化财务共享建设的队伍中,与"财务共享"相关的文献数量也快速增长,然而大量文献不利于阅读理解,同时很难梳理出财务共享在我国的研究进展和实践趋势。首先利用中国知网的高级检索功能,将主题词设定为"财务共享",检索并筛选出2010—2020年刊出的5 437篇中文文献;然后利用CiteSpace可视化分析技术从财务共享主体、财务共享优化和财务共享深化3个递进层次对"财务共享"在国内的研究进展进行了系统分析。结果表明:我国对财务共享的研究起步较晚,财务共享中心的搭建基础是流程再造,未来的财务共享是基于大数据、人工智能、物联网、云计算等技术的数字化财务共享。

In recent years, with the development of 5G, artificial intelligence, big data, cloud computing and other information technologies, China has fully entered the era of "financial sharing". More and more companies have been actively involved in the construction of digital financial sharing, and the number of literatures on "financial sharing" is also growing rapidly. However, the large number of literatures is not conducive to reading and understanding, and it is also difficult to sort out the research progress and practice trends of financial sharing in China. First, using the advanced search function of CNKI to set the subject term as "financial sharing" to retrieve and screen out 5 437 Chinese literatures published in 2010-2020. Then, using CiteSpace visual analysis technology to systematically analyze the research progress of "financial sharing" in China from three progressive levels: financial sharing subject, financial sharing optimization and financial sharing deepening. The results show that the research on financial sharing started relatively late in China, the foundation of the financial sharing center is process reengineering, and the future of financial sharing will be digital financial sharing based on technologies such as big data, artificial intelligence, internet of things, cloud computing and so on.