2011—2015年财政学研究代表性期刊发文状况分析
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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。
In order to study the basic dynamics and characteristics of the research work in the field of public finance in China from 2011 to 2015,the author selected 19 typical representative academic journals led by "Fiscal Research"and "Tax Research"as research samples. In the 5 years,19 academic journals published 3 175 fiscal papers,the average annual published about 635. Among them,three-fourth of the papers published by university scholars,and one-fourth the papers published by the researchers working in research institutes and practice departments. Among the papers published by university scholars,two-thirds of papers came from universities of finance and economics,and one third of papers from the comprehensive universities.A group of scholars from the People' s University of China,Xiamen University,Northeast University of Finance& Economics,and Central University of Finance & Economics have outstanding performance. The research topics can be divided into eight categories,including fiscal theory,taxation,fiscal expenditure,fiscal decentralization and equalization,government debt and financing,financial management and budgeting system,fiscal policy and other topic. The number of topics in the taxation is 58% of all papers,and the proportion of fiscal expenditure and macroeconomic policy is more than 8%. The topic of the least number of research papers is the theory of public finance.
In order to study the basic dynamics and characteristics of the research work in the field of public finance in China from 2011 to 2015,the author selected 19 typical representative academic journals led by "Fiscal Research"and "Tax Research"as research samples. In the 5 years,19 academic journals published 3 175 fiscal papers,the average annual published about 635. Among them,three-fourth of the papers published by university scholars,and one-fourth the papers published by the researchers working in research institutes and practice departments. Among the papers published by university scholars,two-thirds of papers came from universities of finance and economics,and one third of papers from the comprehensive universities.A group of scholars from the People' s University of China,Xiamen University,Northeast University of Finance& Economics,and Central University of Finance & Economics have outstanding performance. The research topics can be divided into eight categories,including fiscal theory,taxation,fiscal expenditure,fiscal decentralization and equalization,government debt and financing,financial management and budgeting system,fiscal policy and other topic. The number of topics in the taxation is 58% of all papers,and the proportion of fiscal expenditure and macroeconomic policy is more than 8%. The topic of the least number of research papers is the theory of public finance.
引文
(1)影响因子包括复合影响因子和综合影响因子,其中:复合因子衡量了包括硕博士论文、会议论文、期刊等引用的次数,综合因子只包括期刊引用的次数。