基于科学知识图谱的中国并购研究演进趋势与前沿热点  

Evolution Trends and Frontier Hotspots of Acquisition in China Based on Mapping Knowledge Domains

作　　者：张晓旭[1] 姚海鑫[1] 王选乔 ZHANG Xiaoxu;YAO Haixin;WANG Xuanqiao(College of Business,Liaoning University,Shenyang 110036,China)

机构地区：[1]辽宁大学商学院

出　　处：《辽宁大学学报（哲学社会科学版）》2020年第1期98-107,共10页Journal of Liaoning University(Philosophy and Social Sciences Edition)

基　　金：辽宁省社会科学规划基金一般项目“并购重组视角下提升辽宁省企业核心竞争力问题研究”（L17BGL006);辽宁省教育厅高等学校基本科研项目“辽宁省产业集群促进地区全要素生产率路径研究”（WQN201708）

摘　　要：并购是资本市场永恒的话题,对并购研究成果进行科学系统总结,将为中国经济发展和企业并购提供有益的参考。本文以2001─2018年“核心期刊”和“CSSCI”作为CNKI数据库的检索条件,利用可视化分析工具CiteSpaceⅤ对并购领域的中文文献进行梳理。通过对并购研究阶段、关键词聚类、关键词词频、学者合作图谱、科研机构合作图谱、关键词图谱的描述分析,旨在挖掘并购研究前沿、合作网络、研究主题和演进趋势。结果发现:并购研究热点主要集中在跨国并购、并购绩效、企业管理和公司治理,未来在“一带一路”背景下,跨国并购将继续成为并购研究的热点。随着混合所有制改革进入新阶段、以及“中国制造2025”、《会计监管风险提示—商誉减值》等政策新规的出台,文化距离、技术创新、商誉减值等并购相关内容将成为新的研究热点。Acquisition is an eternal topic in the capital market.A scientific and systematic summary of acquisition research results will provide a useful reference for China’s economic development and enterprise acquisition.This paper usesCore Journal and CSSCI as the data retrieval conditions of CNKI from 2001 to 2018,and uses the visual analysis tool CiteSpaceⅤto sort out the Chinese literature in the field of acquisition.Through the description and analysis of acquisition research stage,keyword clustering,keyword frequency,the co-Authors,the co-institutions and the co-keywords,this paper intends to excavate the frontier,collaboration network,research topics and evolution trend of M&A research.The results show that acquisition research focuses on cross-border acquisition,acquisition performance,Corporate Management and Corporate Governance,and that in the future under the background of“Belt and Road”,Cross-border acquisition will remain to be a hotspot in acquisition field.With the reform of mixed ownership entering a new stage,and the issuance of policies and regulations,such as Manufacturing 2025,Accounting Supervision Risk Hint-Goodwill Impairment and other new policies and regulations,cultural distance,technological innovation and goodwill impairment will become a new research focus.

关 键 词：企业并购 可视化分析 研究热点 知识图谱 

分 类 号：F230.9[经济管理—会计学]