环境成本研究:合作、演进、热点及展望—基于CitespaceV的可视化分析

Environmental cost research: cooperation, evolution, hotspot and prospect

梳理1992-2018年中国学术期刊网络出版总库(CNKI)收录的关于环境成本研究的相关文献,借助信息可视化软件CitespaceⅤ绘制科学知识图谱。通过环境成本作者合作网络,关键词聚类图谱、时区图谱、突现词检测,真实、立体、全面考察环境成本的研究背景、梳理演化路径、挖掘研究前沿。研究发现:1)研究群体呈现大分散、小集中的特点,核心学者间形成学术共同体;2)研究机构集中在高校,为环境成本研究提供实质性资源与智慧支持;3)研究经历了萌芽、发展、成熟三个进程,主要围绕环境成本核算、企业环境成本会计、行业环境成本展开;4)低碳经济、价值链、多目标优化、全成本、微电网、稀土、风电成为近几年高曝光的热门词频。在低碳经济这一新型经济发展模式指导下,核算是环境成本研究的不变主题,清洁生产是未来环境成本研究的主导方向。

This paper combed the literatures about environmental cost researches that were collected by CNKI in 1992-2018, then maped a scientific knowledge map using an information visualization software Citespace V. In order to investigate the research background, the evolution path, and the research frontiers of environmental cost comprehensively, the cooperative network of authors, and the cluster map, the time zone map, the detection of sudden words of the keywords were analyzed. The research found the followings: ①The research group shows the characteristics of large dispersion and small concentration, and the core scholars formed an academic community. ② Research institutions are mainly concentrated in universities, which provides substantial support of resource and wisdom for the study of environmental cost. ③ The research is carried out around three parts: environmental cost accounting, enterprise environmental cost accounting and industry environmental cost. It mainly experiences the three processes of germination, development and maturity. ④ Low carbon economy, value chain, multi-objective optimization, total cost, micro grid, rare earth and wind power have become popular words in recent years. Under the guidance of the new model of low carbon economy, accounting is the invariable theme of environmental cost research, and cleaner production is the main direction of environmental cost research in the future.