연구추세 분석을 통한 중국 관리회계의 방향

Abstract

Management accounting is very important for the economic development of an enterprise or even a country. Since 1950s, China introduced the management accounting theory, many scholars research on management accounting from different angles, creating the management accounting system of China characteristics, promote the development of Chinese management accounting. In 2014, China's Ministry of Finance issued “the Ministry of Finance on the comprehensive management accounting system to promote the development of guidance(draft)”. Thus, after more than 30 years, management accounting has been get the Chinese government's attention, and management accounting is about to enter the stage of rapid development in China. From just introduced to rapid development. Do the research emphasis have changed? What are the hot issues in the research of management accounting in China? Whether there are some contents had not been studied? Can we use scientific methods to answer these questions? In order to solve these problems, this paper use scientific knowledge map to analyze the research status of management accounting in Chinese, reveals the focus of management accounting research in China, speculated that the development trend of Chinese management accounting, hope for that this paper can give a direction of management accounting in China. This paper includes 1, the theoretical background, this part explains the concept and content of scientific knowledge mapping and management accounting, and introduces the literature of scientific knowledge mapping and management accounting about China and foreign countries. 2.the research method. In this part, we introduce the research design, put forward the research hypothesis, and then start the data processing. Retrieving the literature related to Management Accounting from 2012－2016 through CNKI on the basis of 18 points listed in the Announcement of Management Accounting, and importing the retrieval result in Excel, which will be analyzed by means of word frequency statistics analysis and common word matrix analysis in SPSS, NetDraw. the last, after analyzed the data, make a detailed description of the results obtained. The fifth part is the conclusion, according to the results of the study of the fourth part, the analysis of China's current management accounting research hot spot, and the future development trend of China's management accounting.