基于Citespace分析我国EVA绩效管理的研究现状

Research Status of EVA Performance Management in China Based on Citespace Analysis

运用Citespace文献计量学方法对我国EVA绩效管理相关文献进行可视化分析,为企业管理者或相关研究者提供预测性的理论参考。利用CiteSpace6.1R进行年度发文量、研究者和机构合作分析,以及关键词聚类和突变分析,同时配合突现词、聚类词等指标属性,刻画该领域整体的研究水平。通过分析可知,各研究者、研究机构间合作欠佳。EVA主要围绕“绩效评价”“业绩评价”“商业银行”“绩效考核”“国有企业”等内容展开研究,研究主题集中于“突破传统会计评价指标的绩效评估”“以价值管理的绩效评价体系”“并购企业的战略研究”“财务绩效考核”四个研究方向。基于此,深度挖掘聚类标签背后四个热点研究方向,为EVA的深入发展及教学课程改革提供参考。

To visually analyze the literature on EVA performance management in China by using Citespace bibliometrics method,so as to provide predictive theoretical reference for enterprise management or related researchers.Citespace6.1R was used to analyze the annual number of publications,cooperation between researchers and institutions,keyword clustering and mutation analysis,and to describe the overall research level in this field with the help of indicators such as emergent words and cluster words.According to the analysis,there is poor cooperation among researchers and research institutions.EVA centered“performance evaluation”and“performance evaluation,commercial banks,performance appraisal,state-owned enterprises”and so on launches the research content,research topics focused on“break through the traditional accounting evaluation index of performance evaluation,value-based management performance evaluation system,M&A enterprise strategy research,financial performance appraisal”four aspects.This paper deeply mined the four hot research topics behind the cluster label,and provided reference for the in-depth development of EVA and teaching curriculum reform.