人工智能时代下企业财务数字化转型研究热点及前沿趋势——基于CiteSpace可视化分析

Research Hotspots and Frontier Trends in Digital Transformation of Enterprise Finance in the Era of Artificial Intelligence—Based on CiteSpace Visualization Analysis

摘要: 随着人工智能技术的快速发展，企业财务数字化转型已成为当前研究的热点之一。本研究利用CiteSpace知识图谱分析工具，基于1127篇相关文献，系统地探讨了人工智能时代下企业财务数字化转型的研究热点和前沿趋势。首先，我们分析了文献数量的增长趋势，发现财务数字化转型领域的研究正在逐年增加。其次，我们研究了核心作者之间的合作关系，发现合作交流不足的现状。然后，我们识别了财务管理数字化和数字经济等研究热点，探讨了这些领域的关键议题和研究进展。最后，我们提出了数据治理、智慧共享等前沿趋势，展望了未来研究的发展方向。本研究对于加深对企业财务数字化转型的理解，推动相关研究的深入发展具有重要意义。

Abstract: With the rapid development of artificial intelligence technology, enterprise financial digital transformation has become one of the hot topics in current research. In this study, utilizing the CiteSpace knowledge map analysis tool, based on 1127 relevant literatures, we systematically explore the research hotspots and frontier trends of enterprise financial digital transformation in the era of artificial intelligence. Firstly, we analyze the trend of literature quantity growth and find that the research in the field of financial digital transformation is increasing year by year. Secondly, we study the cooperation relationship among core authors and find the current situation of insufficient cooperation and communication. Then, we identify research hotspots such as financial management digitization and digital economy, and discuss the key issues and research progress in these areas. Finally, we propose frontier trends such as data governance and intelligent sharing, and look forward to the future research direction. This study is of great significance for deepening the understanding of enterprise financial digital transformation and promoting the in-depth development of related research.