基于标准化检索与分类的财务绩效研究演进及知识图谱研究

摘要：

【目的】系统梳理财务绩效领域的研究动态、合作特征、热点主题及前沿方向，为后续研究提供理论参考与方向指引。【方法】通过中国知网（CNKI）数据库，收集1993—2024年财务绩效文献数据，基于标准化检索与分类信息，运用DIKW-COOC和DIKW-Evoviewer两类可视化软件，分别研究财务绩效研究领域的逐年动态追踪、多维关系、主题演化趋势与主题聚类、研究前沿。【结果】研究期间财务绩效研究领域发文量呈现波动式上升但增速逐渐放缓的趋势；作者间合作率高，但机构合作率低且跨地区跨机构间合作不紧密；5个研究热点分别是“社会责任报告”“财务绩效”“财务困境风险”“企业绩效”“经理人薪酬绩效”；5个研究聚类分别是投融资-内控与创新研究、绩效分类研究、企业财务绩效与利益相关者理论研究、财务绩效评价与经营组织绩效研究和企业绩效实证研究；11个研究前沿分别是ESG、可持续发展、元分析、环境绩效、可持续发展绩效、精准扶贫、绿色创新、数字化转型、ESG表现、融资约束和绿色技术创新。【结论】通过对研究动态、合作特征、热点主题及前沿方向的梳理，不仅明确了财务绩效领域的研究现状与发展脉络，更为后续学者精准把握研究重点、开展跨机构跨区域合作及结合政策导向拓展研究维度提供支撑，助力完善财务绩效领域的理论研究体系与实践应用路径。

Abstract:

[Objective] The study systematically analyzes the research trends, collaboration characteristics, hot topics and frontier directions in the field of financial performance, and provides theoretical reference and direction guidance for subsequent research. [Methods] By collecting literature data on financial performance from 1993 to 2024 through the CNKI database, and based on standardized retrieval and classification information, two types of visualization software, namely the DIKW-COOC and the DIKW-Evoviewer, were used to study the year-by-year dynamic tracking, multidimensional relationships, thematic evolution trends, thematic clustering and research frontiers in the field of financial performance research respectively. [Results] During the research period, the number of published papers in the field of financial performance research showed a fluctuating upward trend with a gradual slowdown in growth rate; the collaboration rate among authors was high, while the collaboration rate among institutions was low, and cross-regional and cross-institutional collaboration was not close; the five research hot topics were “social responsibility reporting”, “financial performance”, “financial distress risk”, “corporate performance” and “executive compensation performance”; the five research clusters were investment and financing-internal control and innovation research, performance classification research, corporate financial performance and stakeholder theory research, financial performance evaluation and business organizational performance research, and empirical research on corporate performance; the 11 research frontiers were ESG, sustainable development, meta-analysis, environmental performance, sustainable development performance, targeted poverty alleviation, green innovation, digital transformation, ESG performance, financing constraints and green technological innovation. [Conclusion] By analyzing the research trends, collaboration characteristics, hot topics and frontier directions, this study not only clarifies the current research status and development context in the field of financial performance, but also provides support for subsequent scholars to accurately grasp research priorities, carry out cross-institutional and crossregional collaboration, and expand research dimensions in line with policy orientations, thereby contributing to improving the theoretical research system and practical application paths in the field of financial performance.引用格式：万福军,周幸窈,郝素利,等.基于标准化检索与分类的财务绩效研究演进及知识图谱研究[J].标准科学，2025 (12):99-110.

基金项目：本文受航空科学基金项目“航空人工智能标准化体系研究”（项目编号：2022Z0640Q4001）资助。

作者简介：万福军，硕士，副研究员，研究方向为标准化。 周幸窈，通信作者，博士，副研究员，研究方向为标准化。