基于CiteSpace知识图谱分析我国碳会计研究现状及热点透视

Analysis of Research Status and Hot Spots of Carbon Accounting in China Based on CiteSpace Knowledge Graph

碳会计研究对于我国实现碳达峰、碳中和及生态文明建设目标具有重要意义,全国碳排放权交易市场已经正式启动。文章以CNKI数据库中碳会计核心文献作为样本数据,采用科学知识图谱分析法及内容分析法,运用CiteSpace 5.8.R1可视化分析软件对我国碳会计发文作者、发文期刊、关键词共现关键词聚类等相关内容进行分析,梳理我国碳会计研究脉络及研究趋势,总结我国目前碳会计研究现状及热点并对我国碳会计研究提出以下四点展望:(1)完善碳会计基础理论;(2)健全碳会计监督机制及法律体系;(3)将高耗能、高排放建设项目碳排放信息披露纳入环境影响评价体系;(4)培养碳会计专业人才。以期为我国碳会计研究提供文献支持以及科学依据,为我国碳会计后续研究提供借鉴。

Carbon accounting research is of great significance for China to achieve the goal of carbon peak carbon neutrality and ecological civilization construction,and the national carbon emission right trading market has been officially launched.The core literature of carbon accounting in CNKI database was taken as sample data,and scientific knowledge map analysis and content analysis were adopted,and visualization analysis software,CiteSpace 5.8.R1,was used to analyze author,Co-occurrence periodicals of key words clustering analysis and other related content,comb carbon accounting research context and the research trend,summarize the current status and hot carbon accounting research and put forward the four outlook for carbon accounting research in China:(1)Perfect the carbon accounting basic theory;(2)Improve carbon accounting supervision mechanism and legal system;(3)Include carbon emission credit for construction projects with high energy consumption and high emissions into evaluation system of environment effect.