中国乡镇财政内部控制研究现状及热点分析——基于CiteSpace的可视化分析  

Analysis of the Current Status and Hotspots of Internal Control Research in Chinese Township Finance:Visual Analysis Based on CiteSpace

作　　者：易诗瑀 YI Shiyu(Hunan Agricultural University,Changsha 410000,China)

机构地区：[1]湖南农业大学,湖南长沙410000

出　　处：《商业观察》2025年第9期43-45,49,共4页BUSINESS OBSERVATION

摘　　要：乡镇财政作为财政体系的基础,其内部控制的有效性直接关系到乡村振兴战略实施和基层经济发展的效果。文章以“乡镇财政”和“内部控制”为关键词,选取中国知网数据库收录的乡镇财政内部控制为主题的研究文献,利用CiteSpace软件,运用科学计量方法绘制出乡镇财政内部控制的关键词共现图谱、关键词突现图与关键词聚类图等,对文献数据进行可视化分析,研究表明了乡镇财政内部控制研究现状与热点,为乡镇财政内部控制的后续研究提供了参考。As the foundation of the fiscal system,the effectiveness of internal control in township finance is directly related to the implementation of the rural revitalization strategy and the development of grassroots economy.The article uses"township finance"and"internal control"as keywords,selects research literature on the theme of internal control of township finance included in the China National Knowledge Infrastructure database,and uses CiteSpace software to draw keyword co-occurrence maps,keyword burst maps,and keyword clustering maps of township finance internal control using scientific econometric methods.The literature data is visualized and analyzed,and the research shows that the current status and hotspots of internal control of township finance research provide reference for subsequent research on internal control of township finance.

关 键 词：乡镇财政 内部控制 热点领域 CITESPACE 

分 类 号：F810.6[经济管理—财政学]