摘要
在“双碳”目标背景下,碳会计信息是低碳经济模式的主要表现形式之一,其信息披露质量对于低碳经济发展有着举足轻重的影响。文章采用可视化知识图谱软件CiteSpace,从年发文量、高产作者、合作机构和关键词等方面,对CNKI学术期刊库中2009-2022年间的197篇国内碳会计信息披露相关文献进行可视化分析,深入探讨我国碳会计信息披露研究热点与发展趋势,为未来研究提供理论参考。研究表明:当前我国碳会计信息披露研究成果有限、各领域科研组织合作不够紧密、重点碳排放企业研究参与度不足;碳排放权、低碳经济是碳会计信息披露最突出的研究热点;前沿研究主要聚焦碳会计信息披露体系建设。
Under the background of the“dual carbon”goal,carbon accounting information is one of the main manifestations of the low carbon economic model,and the quality of its disclosure has a pivotal impact on the development of low carbon economy.In this paper,we use the visual knowledge mapping software CiteSpace to visualize and analyze 197 domestic carbon accounting information disclosure related literatures in CNKI Academic Journal Library from 2009-2022 in terms of annual publication volume,high productivity authors,cooperating institutions,keywords,etc.,to explore the research hotspots and development trend of China’s carbon accounting information disclosure,and to provide theoretical references for the direction of future research.The study shows that:the current research results of carbon accounting information disclosure in China are limited,the cooperation of scientific research institutions in various fields is not close enough,and the research participation of key carbon emission enterprises is insufficient.Carbon emission rights and low carbon economy are the most prominent research hotspots of carbon accounting information disclosure.The frontier research direction mainly focuses on the construction of carbon accounting information disclosure system.
作者
张优智
李嘉怡
温思敏
ZHANG Youzhi;LI Jiayi;WEN Simin
出处
《上海市经济管理干部学院学报》
2024年第3期28-37,共10页
Journal of Shanghai Economic Management College
基金
陕西省社会科学基金项目“数字经济驱动陕西传统制造业转型升级的机制、效应与政策研究”(2023D044)
西安市社会科学规划基金项目“西安市先进制造业高质量发展水平综合测评及提升路径研究”(23JX129)
陕西省软科学研究计划项目“数字经济对陕西传统制造业转型升级的影响机制及提升路径研究”(2024ZC-YBXM-090)。
