数字经济时代下会计研究热点与趋势——基于CiteSpace可视化分析

Accounting Research Hotspots and Trends in the Era of Digital Economy—Based on CiteSpace Visual Analysis

摘要: 数字经济对会计的影响举足轻重，而数字经济时代下的会计研究也逐渐成为近年来的研究热门。本文利用CiteSpace可视化软件对2000~2024年中国知网数据库中的有关文献进行科技文本挖掘及可视化分析，生成关键词共现图谱、聚类分析图、时间线聚类图谱、关键词突现图等图表以供分析，以期追踪数字经济时代下会计研究的热点与趋势，为未来该领域的研究提供帮助。研究发现，数字经济时代下的会计研究趋势大致可以分为财务管理转型，复合型会计人才培养，企业数字化转型绩效评价，数智技术于会计中的应用，数据资产的会计处理几个方面。

Abstract: The impact of digital economy on accounting is very important, and accounting research in the era of digital economy has gradually become a hot topic in recent years. In this paper, CiteSpace visualization software is used to mine and visually analyze the relevant literature in CNKI database from 2000 to 2024, and generate charts such as keyword co-occurrence map, cluster analysis map, timeline cluster map, and keyword emergence map for analysis, in order to track the hot spots and trends of accounting research in the era of digital economy and provide help for future research in this field. It is found that the trend of accounting research in the era of digital economy can be roughly divided into several aspects: financial management transformation, interdisciplinary accounting talent training, enterprise digital transformation performance evaluation, application of digital intelligence technology in accounting, and accounting treatment of data assets.