| 摘要 |
In order to give reference to Chinese researchers in the field of financial fraud, this paper drew knowledge maps and compared the studies at home and abroad to reveal the development path and trend of finance fraud research. Based on the literature published in Web of Science Core Collection and CNKI core journal database, the knowledge maps are drawn with visualization software CiteSpace, and the studies of financial fraud at home and abroad are analyzed and compared from the perspectives of hotspots and evolution process. Both the domestic and foreign researches have gone through three stages: exploration period, rapid development period, and steady development period. However, there are some significant differences as well. Firstly, researchers abroad pay more attention to technique, focusing on fraud detection and prevention, while internal researchers pay more attention to the theoretical research, such as fraud punishment and protection from the viewpoint of law and economy. Secondly, foreign studies mostly are practical application oriented while domestic studies are theory oriented. |