天津科技

天津科技 ›› 2025, Vol. 52 ›› Issue (02): 81-85.

• 科学与社会 • 上一篇    下一篇

新质生产力背景下环境会计信息披露研究进展的可视化分析

陈林   

  1. 重庆工商职业学院会计与金融学院 重庆 400039
  • 收稿日期:2025-01-09 出版日期:2025-02-25 发布日期:2026-01-06
  • 基金资助:
    重庆市社会科学规划培育项目“新型智慧城市建设背景下重庆居民获得感测评及提升路径研究”（2019PY33）

Visual analysis of research on environmental accounting disclosure under background of new quality productivity

CHEN Lin   

  1. Department of Accounting and Finance, Chongqing Technology and Business Institute, Chongqing 400039, China
  • Received:2025-01-09 Online:2025-02-25 Published:2026-01-06

摘要： 新质生产力发展背景下,环境会计信息披露研究将迎来重大发展机遇。运用CiteSpace软件,针对中国知网数据库收录的1997—2024年发表的622篇环境会计信息披露研究文献,进行发文量、高产作者数量、研究热点和研究趋势的可视化分析,并从抓住新质生产力蓬勃发展机遇期、关注学科交叉领域的跨机构实证研究、深入讨论“双碳”背景下环境会计信息披露3个角度予以展望。

关键词: 环境会计, 信息披露, 绿色会计, CiteSpace, 普赖斯定律, 新质生产力

Abstract: Under the background of the development of new quality productivity,the research on environmental accounting disclosure will usher in significant development opportunities. With the help of CiteSpace software,622 research papers on environmental accounting disclosure published from 1997 to 2024 in China Knowledge Network Database are analyzed visually for the number of publications,the number of high-productivity authors,the research hotspots and the research trends. The research outlook is made from three perspectives：seizing the opportunity of the flourishing development of new quality productivity,focusing on cross-disciplinary empirical research,and discussing the issue of environmental accounting disclosure in the context of “dual-carbon”.

Key words: environmental accounting, information disclosure, green accounting, CiteSpace, Price Law, new quality productivity

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