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81.
This case describes the top management team’s transfer of power and change in the Wuhan Company of Zhong Yin Real Estate Group (ZY-REG). The company experienced acquisition of Haitian and ZY-REG, introduction of the Wanke management team, the general manager’s loss of control over the company, aggravating conflicts among executives, and abuse of power by a clique of managers. The new general manager Yang Ling took actions to reform and transferred power and responsibilities of each executive in the management team, withdrew power from his opponents, and standardized the decision-making process. The management team’s rebuilding was finally completed in June 2008, and the Wuhan Company was then back on track soon after. 相似文献
82.
一、实施科学的审计方法和必要的审计程序1 逐步建立被审计单位承诺制。为了科学严格界定会计责任和审计责任 ,应借鉴国家、社会审计的通用做法 ,不断探索、设计必要的承诺书。在审计某个单位之前 ,将审计承诺书提交被审计单位 ,要求被审计单位对其提供的财务会计帐簿、凭证、报表以及各种资料所反映的综合信息的真实性、完整性等内容进行承诺 ,明确被审计单位所承担的法律责任 ,增强被审计单位的责任感 ,降低审计风险性。2 逐步试行对经审本级的内控制度测试。在被审计单位自我审计测评的基础上 ,选择关键点和薄弱环节进行重点测试 ,从中… 相似文献
83.
In this study, managerial discretion in 37 industries in China is measured and ranked into high, medium and low groups. The results are compared with findings from Hambrick and Abrhamson's (1995) study in the U.S. context, and changes are examined in two dimensions of managerial discretion from 2001 to 2009. This study contributes a reliable measure of managerial discretion for future organizational and strategic studies, which can help explain the differences in managerial phenomena across different industries in China's institutional environment. 相似文献
84.
Based on R&D investment data from Chinese listed manufacturing firms, this paper examines the effect of R&D spending on firms’ future performance conditional on their strategic positions. We find that firms pursing a product differentiation strategy have more R&D spending than those with a cost leadership strategy. In addition, we document a positive effect of R&D spending on firms’ future performance if they adopt a product differentiation strategy. Meanwhile, for the firms that adopt a cost leadership strategy, the relationship between R&D spending and firm performance resembles an inversed U-shape. Furthermore, we find this inversed U-shape relationship only exists for non-state-owned firms. Overall, this paper provides guidance and useful suggestions on the efficient allocation of R&D resources for Chinese manufacturing firms. 相似文献
85.
土地集约利用中不同利益主体博弈行为分析 总被引:1,自引:0,他引:1
目前,土地集约利用问题已经受到各界的广泛关注.然而,现有土地尤其是农村居民点,存在土地集约利用进程缓慢,用地效率低下等一系列问题.问题的根源在于参与土地集约利用的各主体博弈目的不一致性与缺乏相应的利益整合机制.突破传统的土地集约利用的研究视角,基于政府、开发商和农户等不同利益主体及其利益目标,构建不同层次的博弈模型,计算和比较各主体利益.研究表明,只有使其利益趋同,增加抵制与协调成本,才能实现社会利益最大化目标. 相似文献