我国环境会计信息披露前沿动态研究——基于2000-2015年CNKI数据库的文献计量分析  

Dynamics of Frontiers of Environmental Accounting Information Disclosure——Bibliometric Analysis based on CNKI Database Since 2000

作　　者：华兴夏[1] 朱健宇[1] 戴悦[1] 

机构地区：[1]南京信息工程大学经济管理学院

出　　处：《财会通讯（上）》2017年第1期38-41,共4页Communication of Finance and Accounting

基　　金：江苏社会科学基金项目"江苏企业环境会计信息披露问题研究"(项目编号:13GLB008)阶段性研究成果

摘　　要：本文运用文献计量的方法,基于中国知识资源总库(CNKI),分析了2000-2015年国内环境会计信息披露领域的研究状况、热点、新颖方向和高产群体,以期探讨当前我国该领域的研究进展。研究结果发现:关于环境会计信息披露的研究,《会计之友》和《财会通讯》等形成重要的核心刊物群;披露特征和影响因素是主要热点;披露的价值相关性是新颖的研究内容;该领域内尚未拥有稳定的核心作者群;研究地点以东部沿海为主。In this paper, using bibliometric methods, based on China knowledge resource pool(CNKI),analysis the research status of domestic environmental accounting information disclosure, hot spot, new directions and productive groups, in order to investigate Current research progress in this field. As a result, 'Friends of Accounting' and 'Communication of Finance and Accounting' form an important group of core journals; Disclosure characteristics and influencing factors are the main focus; The value of the related disclosure is novel research; it does not have a stable core group of authors in the field; study Location is mainly in the east coast. Finally, provide a reference for the academic study of environmental accounting information disclosure in the future.

关 键 词：环境会计信息披露 文献计量 中国期刊 

分 类 号：F275[经济管理—企业管理]