电商背景下会计领域的研究热点及发展趋势——基于CiteSpace的可视化分析

Research Hotspots and Development Trends in the Accounting Field under the E-Commerce Context—A Visualization Analysis Based on CiteSpace

摘要: 随着电子商务交易模式的革新与全球商业生态的重构，会计领域准则的适配性挑战与价值计量方式的转型已成为学术界关注的焦点议题。电商特有的多边平台架构、跨境支付场景与数据资产形态，正推动着会计确认规则、信息披露标准与价值评估方法体系的系统性变革。基于此，本研究运用CiteSpace可视化工具，对2013~2025年间546篇核心文献，从发文量、作者、机构和关键词等方面，对电商背景下会计领域的研究热点与趋势进行归纳与总结。研究发现：当前研究热点集中于三大核心领域：1) 新收入准则在预售制与虚拟商品场景的应用争议；2) 跨境电商多币种结算与税收协调难题；3) 方法论层面主要有案例实证研究与规范分析并重的两种方法并行，并在直播电商会计主体界定、碳足迹管理会计等新兴领域形成特色分析框架；发展趋势表现为会计准则解释向新业态进行细分深化研究、计量对象向无形资产范畴扩展、会计职能向价值创造端前移这三大特征。

Abstract: With the innovation in e-commerce transaction models and the restructuring of the global business ecosystem, the adaptability challenges of accounting standards and the transformation of value measurement paradigms have become focal issues in academic research. The unique multi-sided platform structures, cross-border payment scenarios, and data asset configurations inherent to e-commerce are driving systematic transformations in accounting recognition rules, information disclosure standards, and value assessment methodologies. This study employs CiteSpace visualization tools to analyze 546 core publications from 2013 to 2025, examining publication volume, authors, institutions, and keywords to summarize research hotspots and trends in e-commerce accounting. The findings reveal three core research areas: 1) Controversies over the application of new revenue recognition standards in pre-sale systems and virtual product scenarios; 2) Challenges in multi-currency settlements and tax coordination for cross-border e-commerce; 3) Methodological innovations integrating case-based empirical research and normative analysis, particularly in defining accounting entities for live-streaming e-commerce and constructing carbon footprint management accounting frameworks. Key development trends include the increasing specialization of accounting standard interpretations for emerging business models, the expansion of measurement objects into intangible assets, and the proactive shift of accounting functions toward value creation.