数智财会研究热点及发展趋势共词分析.docxVIP

数智财会研究热点及发展趋势共词分析 摘 要 　　本文的目的是探测现今我国数智财会研究的知识基础和研究前沿，了解数智财会的发展脉络。通过文献计量、共词聚类、知识图谱和双聚类算法，收集近年来收录于我国知网（CNKI）的数智财会相关文献，利用大数据人工智 能与财务会计核心期刊文献数据为样本，同时使用Ucinet、Citespace、BICOMB和gCLUTO等分析软件对高频主题词、作者和研究机构等维度进行统计分析并对矩阵进行可视化，揭示了数智财会研究的关键词发展情况和高影响力作者，解释了数智财会发展的认知结构。研究表明，国家对数智财会研究提供了积极广泛的支持，已形成高产作者群体，关键词的演变经历了多元纵深的发展历程，数智财会研究正在向应用层倾斜。 关键词：数智时代；财务会计；共词聚类；社交网络分析；双聚类 ABSTRACT 　　It is universally acknowledged that Digital Intelligence and Financial Accounting have rapidly developed into a new field. This paper investigated the intellectual structure, development and revolution of Digital Intelligence and Financial Accounting by identifying the most influential authors, institutions and keywords in this field. Journals related to those studies have been collected from China National Knowledge Network (CNKI). We used some analysis tools such as Ucinet, CiteSpace, BICOMB and gCLUTO to visualize statistical analysis results. By combining Bibliometrics, Co-word Clustering, Social Network Analysis, and Bi-clustering algorithms and methods, a systematic review has been mapped. We have identified a group of highly productive authors, institutions, keywords as well as the hot topics and future trends. Based on our research, we have developed the cognitive structure of these research elements for a deep level analysis, especially for future research trends prediction. In addition, it shows that China has provided active and extensive support on Digital Intelligence and Financial Accounting. The evolution of keywords has experienced from a diversified to an in-depth focus during the development process. 　　Keywords：Digital intelligence era; Financial accounting; Co-word clustering; Social Network Analysis; Bi-clustering 引言 　　人类进入数字经济时代，人工智能的强势来袭已成为新一轮产业变革的核心驱动力，对全球经济社会发展带来重大而深远的影响。面对不断涌现的新技术、新业态、新产业，传统会计和金融领域也正迈入与人工智能融合创新的新时期，机遇和挑战随之而来。在2020年两会期间，全国政协常委、财政部会计标准战略委员会委员、我国税务学会副会长张连起表示，大数据背景下会计信息质量在很大程度上决定了整个社会的数据质量和数据治理水平。 　　近年来，大数据和人工智能领域正在向财务领域渗透，数智时代正成为学术界和实务界共同关注的话题。其关于理论的探讨和实践过程的探索成为近两年社会广