中国碳信息披露的研究脉络与演变趋势——基于CiteSpace的可视化分析  

Research Context and Evolution Trend of Carbon Information Disclosure in China:Visual Analysis Based on CiteSpace

作　　者：许晨忻 唐宇彤 程晓娟 XU Chenxin;TANG Yutong;CHENG Xiaojuan(School of accounting,Hunan University of Technology and Business Changsha 410205,China)

机构地区：[1]湖南工商大学会计学院,长沙410205

出　　处：《科技和产业》2025年第8期352-360,共9页Science Technology and Industry

基　　金：2024年国家级大学生创新训练项目(S202410554252);国家社会科学基金一般项目(23BJY087)。

摘　　要：为梳理中国碳信息披露相关研究发展脉络,基于中国知网(CNKI)数据库,运用文献计量法和CiteSpace软件,从年度发文量、期刊分布、发文机构、研究热点及研究趋势等方面对2010—2024年中国知网收录的321篇核心期刊文献进行可视化分析。研究结果表明,我国碳信息披露相关文献研究整体呈现递增趋势,但该领域高产作者之间合作程度尚不紧密,研究机构之间尚未形成稳定的合作关系。该领域研究主要围绕碳信息披露体系、碳信息披露影响因素及经济后果、碳信息披露质量评价三方面展开。在“双碳”目标背景下,与具体行业结合的碳信息披露体系建设将是未来研究方向。In order to sort out the research and development of carbon information disclosure in China,based on CNKI database and using bibliometric method and CiteSpace software,321 core journal literatures collected by CNKI from 2010 to 2024 were visually analyzed from the aspects of annual publication volume,journal distribution,publishing institutions,research hotspots and research trends.The results show that the literature research on carbon information disclosure in China shows an increasing trend,but the degree of cooperation among high-yield authors in this field is not close,and the stable cooperative relationship between research institutions has not been formed.The research in this field mainly focuses on three aspects,such as carbon information disclosure system,influencing factors and economic consequences of carbon information disclosure,and quality evaluation of carbon information disclosure.Under the background of“dual carbon”goal,the construction of carbon information disclosure system combined with specific industries will be the future research direction.

关 键 词：碳信息披露 CITESPACE 知识图谱 “双碳”目标 

分 类 号：X322[环境科学与工程—环境工程] F275[经济管理—企业管理]