會計專業(yè)碩士論文選題文獻(xiàn)計量研究

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關(guān)鍵詞：會計專業(yè)碩士；論文選題；文獻(xiàn)計量；研究方向；內(nèi)部控制

中圖分類號：G643      文獻(xiàn)標(biāo)志碼：A          文章編號：2096-000X（2025）18-0078-06

Abstract： With the increase of the number of master's degree in accounting， how to cultivate master's degree in accounting is an urgent problem to be solved by the society. Thesis writing is an important part of master training. This paper studies the topic selection of master's thesis in accounting， which is helpful to understand the current situation of master's thesis writing in accounting， and provides a reference for future master's thesis writing in accounting. This paper takes 4 869 master's theses of accounting published on HowNet from 2007 to 2022 as samples， uses the bibliometric method to carry out visual analysis on the research direction of the sample theses， and cluster analysis on the keywords of the sample theses. This research result lists the top ten disciplines in the selection of accounting master's thesis， the top eight research topics and the core research circle of the paper， and draws the specific conclusions of the corresponding research. Based on the research conclusion， this paper puts forward feasible suggestions for the topic selection of the future graduation thesis of the Master of Accounting.

Keywords： Master of Professional Accounting; topic selection; Bibliometrics; research direction; internal control

會計專業(yè)碩士教育作為我國培養(yǎng)會計應(yīng)用型專業(yè)人才的渠道，其發(fā)展的好壞影響著我國會計教育的發(fā)展進(jìn)程。（剩余7673字）