【摘要】：運(yùn)用文獻(xiàn)計(jì)量學(xué)方法對(duì)中國(guó)知網(wǎng)數(shù)據(jù)庫(kù)收錄的自然資源資產(chǎn)負(fù)債表研究文獻(xiàn)的發(fā)表年份、期刊分布、著者分布、合作情況、來(lái)源單位、被引及下載情況、基金項(xiàng)目資助等方面進(jìn)行分析。結(jié)果表明:高等院校是自然資源資產(chǎn)負(fù)債表的主要研究陣地,文獻(xiàn)數(shù)量呈增長(zhǎng)趨勢(shì),刊載期刊類(lèi)型多樣,著者分布離散;具有較高學(xué)術(shù)價(jià)值和影響力的高被引文獻(xiàn)偏少,研究成果質(zhì)量有待提升。建議后續(xù)研究應(yīng)重視協(xié)同合作、促進(jìn)學(xué)科貫通、拓展研究視角、實(shí)踐理論結(jié)合、提升研究水平。
[Abstract]:The year of publication, periodical distribution, author distribution, cooperation, source unit, citation and download of the natural resource balance sheet included in the database of China's Knowledge-Net database, the year of publication, the distribution of periodicals, the distribution of authors, the situation of cooperation, the source unit, the citation and download, Fund project financing and other aspects of analysis. The results show that colleges and universities are the main research position of the balance sheet of natural resources, the number of documents is increasing, the types of periodicals published are various, the authors are scattered, and the cited documents with high academic value and influence are few. The quality of research results needs to be improved. It is suggested that the following research should attach importance to cooperative cooperation, promote discipline penetration, expand the perspective of research, combine practice and theory, and improve the level of research.
【作者單位】： 福建江夏學(xué)院會(huì)計(jì)學(xué)院 福建省社科研究基地財(cái)務(wù)與會(huì)計(jì)研究中心;
【基金】：福建省社會(huì)科學(xué)規(guī)劃項(xiàng)目“森林資源審計(jì)的理論框架研究”(2014C039) 福建省中青年教師教育科研項(xiàng)目“實(shí)施‘生態(tài)省’戰(zhàn)略下的林業(yè)財(cái)政支出績(jī)效審計(jì)——基于主體功能區(qū)分類(lèi)視角”(JAS150645) 福建省審計(jì)廳科研招標(biāo)課題“地方黨政主要領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)研究”(MSK1503)
【分類(lèi)號(hào)】：F231.1

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本文編號(hào)：2187161