自然资源资产负债表编制研究现状与评价
发布时间：2018-08-17 09:16
【摘要】：运用文献计量学方法对中国知网数据库收录的自然资源资产负债表研究文献的发表年份、期刊分布、著者分布、合作情况、来源单位、被引及下载情况、基金项目资助等方面进行分析。结果表明:高等院校是自然资源资产负债表的主要研究阵地,文献数量呈增长趋势,刊载期刊类型多样,著者分布离散;具有较高学术价值和影响力的高被引文献偏少,研究成果质量有待提升。建议后续研究应重视协同合作、促进学科贯通、拓展研究视角、实践理论结合、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.
【作者单位】： 福建江夏学院会计学院 福建省社科研究基地财务与会计研究中心;
【基金】：福建省社会科学规划项目“森林资源审计的理论框架研究”(2014C039) 福建省中青年教师教育科研项目“实施‘生态省’战略下的林业财政支出绩效审计——基于主体功能区分类视角”(JAS150645) 福建省审计厅科研招标课题“地方党政主要领导干部自然资源资产离任审计研究”(MSK1503)
【分类号】：F231.1
[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.
【作者单位】： 福建江夏学院会计学院 福建省社科研究基地财务与会计研究中心;
【基金】：福建省社会科学规划项目“森林资源审计的理论框架研究”(2014C039) 福建省中青年教师教育科研项目“实施‘生态省’战略下的林业财政支出绩效审计——基于主体功能区分类视角”(JAS150645) 福建省审计厅科研招标课题“地方党政主要领导干部自然资源资产离任审计研究”(MSK1503)
【分类号】：F231.1
【参考文献】
相关期刊论文 前3条
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【共引文献】
相关期刊论文 前10条
1 齐亚芬;;编制自然资源资产负债表的初步探索——以天津蓟州旅游为例[J];环渤海经济w，
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