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2011—2015年财政学研究代表性期刊发文状况分析

发布时间:2018-08-05 16:02
【摘要】:为研究2011—2015年我国财政学领域研究工作的基本动态与特征,笔者选取以《财政研究》和《税务研究》为引领的19种典型代表性学术刊物作为研究样本。样本期刊5年间发表财政学论文3 175篇,平均每年发表财政学文献约635篇。其中高校学者发表的论文占四分之三,研究所和实务部门占四分之一;高校中财经类院校占三分之二,综合类院校占三分之一。一批主要来自中国人民大学、厦门大学、东北财经大学和中央财经大学的学者表现突出。研究主题可以分为财政学理论、税收学、财政支出、财政分权及均等化、政府债务及融资、财政管理及预算体制、宏观财政政策以及其他共8类。各主题的研究热度分布不平衡,税收学主题的文献数量占总数的58%,财政支出与宏观财政政策占比均超过8%,而研究发文数量最少的主题是财政学理论。
[Abstract]:In order to study the basic dynamics and characteristics of the research work in the field of Finance in China from 2011 to 2015, the author selected 19 typical representative academic journals leading by the financial research and the tax research as the research samples. The sample periodicals published 3175 financial papers in 5 years, with an average of about 635 articles in finance each year. 3/4 of the papers published, 1/4 in research and practice, 2/3 in Colleges and universities in finance and economics, and 1/3 in comprehensive colleges and universities. A batch of scholars mainly from Renmin University of China, Xiamen University, Dongbei University of Finance and Economics and Central University of Finance and Economics can be divided into fiscal theory and tax Study, fiscal expenditure, fiscal decentralization and equalization, government debt and financing, financial management and budget system, macro fiscal policy and other 8 categories. The research heat distribution of each topic is uneven, the number of literature on the subject of tax science accounts for 58% of the total, and the proportion of fiscal expenditure and macro fiscal policy is over 8%, and the number of research documents is the least. The subject is the theory of finance.
【作者单位】: 上海财经大学公共经济与管理学院;
【分类号】:F812;G353.1


本文编号:2166286

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