会计专业硕士论文选题文献计量研究

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关键词：会计专业硕士；论文选题；文献计量；研究方向；内部控制

中图分类号：G643      文献标志码：A          文章编号：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

会计专业硕士教育作为我国培养会计应用型专业人才的渠道，其发展的好坏影响着我国会计教育的发展进程。（剩余7673字）