关键词: 财政变革, 知识图谱, 研究综述

Abstract: The profound changes in China's finance over the past 40 years of reform and opening up have been both magnificent and significant. Based on this understanding, this paper uses the theory of bibliometrics and scientific knowledge atlas, and applies Citespace analysis tools to sample the relevant documents published in the 10 major journals of CNKI journal database in the field of finance from 1979 to 2018. The literatures are systematically sorted out, and on this basis, the research focus, hotspot switching and evolution trend of China's fiscal reform are extracted. Based on the frequency analysis of key catastrophe words, this paper finds that the research on China's fiscal reform in the past 40 years of reform and opening up has manifested the following four trends: at the concept level, there is a gradual trend from national finance to public finance to modern finance; at the income and expenditure level, the trend is from the normative study of the form of income and expenditure to the study of the improvement of revenue and expenditure functions; at the financial management and its institutional level, the trend is from focusing on micro-financial management to focusing on both micro-performance and macro-systems; at the fiscal policy level, the focus is from the decentralization and profit-sharing policy to the moderately tight policy to the active fiscal policy. It is worth pointing out that against the background of the new era and the new journey, Chinese scholars are making great efforts to construct the theoretical system of socialist finance with Chinese characteristics, but its scientific contents are still open to dispute. By combing the basic context of the past 40-year literature research, this paper not only discusses the focus, the difficulty and the pain points of China's previous fiscal reforms, but also comprehensively demonstrates the consensus, the differences and the thinking process of Chinaese financial scholars. Obviously, the modern fiscal system is the foundation and important pillar of the modernization of state governance. The modernization of China's finance still has a long way to go. In a word, the bibliometric analysis of this paper comprehensively and systematically measures the basic context of financial reform research in the past 40 years of reform and opening up, and provides useful reference for reviewing and deepening fiscal reform research.

Key words: Fiscal Reform, Knowledge Map, Research Review