重庆交通大学学报(社会科学版) ›› 2025, Vol. 25 ›› Issue (4): 125-136.

• 经济管理 • 上一篇    

国际公司治理研究: 知识基础、发展脉络及研究前沿 ——基于CiteSpace的文献计量分析

石道元,杨佩,莫灵杰   

  1. 重庆工商大学 会计学院,重庆 400067
  • 收稿日期:2023-10-13 修回日期:2024-02-20 发布日期:2025-08-14
  • 作者简介:石道元,男,重庆工商大学会计学院教授,硕士生导师;杨佩,女,重庆工商大学会计学院硕士研究生;莫灵杰,女,重庆工商大学会计学院硕士研究生。
  • 基金资助:
    重庆工商大学高层次人才项目“基于多方法融合的中国会计学知识图谱研究”(950319001)

Research on International Corporate Governance: Knowledge Base, Development Context and Research Frontier A Bibliometric Review by CiteSpace

SHI Daoyuan, YANG Pei, MO Lingjie   

  1. School of Accounting, Chongqing Technology and Business University, Chongqing 400067, China
  • Received:2023-10-13 Revised:2024-02-20 Published:2025-08-14

摘要: 基于2000—2023年Web of Science核心合集17 817篇公司治理领域学术文献,借助CiteSpace文献计量分析工具,综合运用文献共被引聚类分析法、时间线视图分析法、文献关键词突现分析法等研究方法,深入探究时域内国际公司治理研究知识基础、发展脉络及研究前沿。研究发现:公司治理机制与绩效、公司治理环境与监管、激励机制与委员会、信息环境与信息披露、公司所有权结构等相关研究共同构成国际公司治理的知识基础;在知识外溢推动下,国际公司治理研究经历由关注单治理要素向多治理要素发展,从公司治理结构到公司治理机制转变,从内部治理向外部治理转型,总体上公司治理理论研究不断趋于完善;随着研究的不断推进,国际公司治理研究热点前沿从早期关注控股大股东与中小股东之间代理、经济后果等问题,转变为当前关注企业社会责任、政治关联等议题,凸显国际公司治理从股东价值观向利益相关者价值观的研究转变。基于对国际公司治理研究的审视分析,从不同维度对未来公司治理研究提出建议与期望。

关键词: 公司治理;知识基础;发展脉络;研究前沿;Citespace

Abstract: This paper is based on 17817 academic literature in the field of corporate governance collected by Web of Science from 2000 to 2023. With the help of CiteSpace bibliometric analysis tool, this paper comprehensively applies research methods such as literature cocitation clustering analysis, time line view analysis and literature keyword emergence analysis to explore the knowledge base, development and research frontiers of international corporate governance research in the time domain. The findings are as follows: 1) research on corporate governance mechanisms and performance, corporate governance environment and regulation, incentive mechanisms and committees, information environment and disclosure, and corporate ownership structure collectively form the knowledge base of international corporate governance; 2) driven by knowledge spillover, research on international corporate governance in the time domain has experienced a shift from focusing on single governance elements to multiple governance elements, from corporate governance structure to corporate governance mechanism, and from internal governance to external governance. Overall, theoretical research on corporate governance tends to be improved; 3) with the continuous advancement of the research, the focus of international corporate governance research has also changed from the early focus on the agency and economic consequences between the controlling majority shareholders and minority shareholders to the current focus on corporate social responsibility, political relevance and other issues, highlighting the transformation of international corporate governance research from the values of shareholders to the values of stakeholders.Finally, based on the review and analysis of international corporate governance research, the paper puts forward some suggestions and expectations for future corporate governance research from different dimensions.

Key words: corporate governance; knowledge base; development path; research frontiers; CiteSpace