基于CiteSpace对国内成本粘性研究进展分析

Analysis of Domestic Cost Stickiness Based on CiteSpace

摘要: 以2004~2022年CNKI数据库中621篇有关成本粘性相关文献为研究对象，先进行发文量、研究机构，发文作者进行分析，然后利用可视化软件CiteSpace，对我国成本粘性研究进行可视化分析，绘制出成本粘性研究的关键词共现，聚类以及突现等知识图谱。得出以下结论：成本粘性研究作者局部小范围合作，整体呈分散状态，团队间合作较少；成本粘性经济后果集中在盈余管理，企业绩效以及企业价值三个方面；未来应加强作者间和机构间的合作，扩大经济后果的研究范围。

Abstract: Taking 621 articles related to cost stickiness in CNKI database from 2004 to 2022 as the research object, we first analyze the publications and the authors of research institutions, and then use the visualization software CiteSpace to visually analyze the cost viscosity research in China, and draw the knowledge map of keywords, clustering and occurrence of cost viscosity research. The following conclusions are drawn: overall decentralization and less team cooperation; cost stickiness economic consequences focus on surplus management, enterprise performance and enterprise value. In the future, cooperation between authors and institutions should be strengthened to expand the re-search scope of economic consequences.