我国公允价值二十年研究可视化分析  

Visualized Analysis of Twenty Years' Fair Value Research in China

作　　者：曾琳珊 秦晓东[1] ZENG Linshan;QIN Xiaodong(Fujian Normal University,Fuzhou,Fujian,350108,China)

机构地区：[1]福建师范大学经济学院,福建福州350108

出　　处：《福建师大福清分校学报》2019年第1期68-76,90,共10页Journal of Fuqing Branch of Fujian Normal University

摘　　要：以CNKI数据库中10242篇(1998—2017)公允价值文献的关键词为基础,运用Bicomb、Excel软件构建共词矩阵、相关矩阵和相异矩阵,运用SPSS 25.0统计软件,采取因子分析、聚类分析、多维尺度分析等常见的共词分析法,对近二十年公允价值研究文献进行可视化分析,分析并概述相应的知识图谱及主要结论,为其他学者快速了解中国该领域研究现状提供参考。Based on the key words of 10242 fair value literatures from the CNKI database ranging from 1998 to 2017,a visualized analysis is conducted by constructing co-word matrix,correlation matrix and dissimilar matrix with the software of Bicomb and Excel and adopting the common co-word analysis methods such as factor analysis,cluster analysis and multidimensional scale analysis with the help of SPSS 25.0 statistics software.In addition,the corresponding knowledge map and main conclusions are analyzed and summarized,which is expected to provide a reference for other scholars to quickly understand the research situation in this domain.

关 键 词：公允价值 因子分析 聚类分析 多维尺度分析 共词分析 

分 类 号：F23[经济管理—会计学]