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61.
施工企业的资金大都匮乏,由此对施工项目的管理带来了一定的困堆,同时也带来了一定的风险,如何进行施工项目的成本管理,如何降低施工项目管理的风险一直是施工企业管理者关注的问题。 相似文献
62.
论经济法的国家安全职能 总被引:1,自引:0,他引:1
国家经济安全是整个国民经济持续、健康、快速发展的前提,它可以被分为宏观经济安全和发展安全。要使一个国家经济能够安全运转,就需要强有力的保障措施。安全是法律持续性的制度安排,是一切法律的首要价值,所以保障国家经济安全,法律责无旁贷。在众多法律部门中,经济法作为国家干预经济的法律,目的就是克服市场调节的弊端,保障国家的经济安全。 相似文献
63.
业绩评价已成为政府、市场和企业普遍关注的现实问题,指标体系是业绩评价的基础,指标体系构建的好坏直接影响到业绩评价的效果。高技术企业业绩的评价应结合高技术企业的特点,构建财务、产品与技术创新、智力资本开发、价值链流程、可持续发展五个维度的评价指标体系。 相似文献
64.
企业家报酬的决定有着不同的标准 ,按照劳动经济学的观点 ,企业家市场薪酬决定了企业家报酬。在报酬实践中 ,市场工资率的概念也是牢固确立的。基于这种理论 ,应当实行企业家报酬的市场化 ,其实质就是企业家的工资完全由市场决定 ,而不是由政府或者某些部门统一规定 相似文献
65.
敖汀 《辽宁税务高等专科学校学报》2004,16(1):14-16
世界各国尤其是发达国家一贯重视纳税人权利问题,在税法中把征纳双方平等的权利与义务作为重要的内容予以规定。与国外相比,我国纳税人权利不论从法律规定还是贯彻落实上都存在一些不足,纳税人地位没有得到应有的提高。通过分析中外纳税人权利地位现状,提出尊重纳税人权利,提高纳税人地位的可能措施。 相似文献
66.
刘大平 《河北经贸大学学报》2003,24(3):43-45
实行消费型增值税有利于加快企业发展,提升产品竞争力。目前我国已具备增值税转型条件,宜采用“一步到位”方式,但不宜提高税率。 相似文献
67.
In 1974, the Securities and Exchange Commission (SEC) noted that an increasing number of companies were capitalizing interest costs, and that this practice was not being adequately disclosed (FASB, 1979, par. 26). In light of the alternative practices concerning the accounting for interest and lack of adequate disclosure by companies that were already capitalizing interest, the SEC recommended that the Financial Accounting Standards Board (FASB) consider the issue of accounting for interest cost. As a result of the SEC's initiative, in 1979 the FASB issued Statement of Financial Accounting Standards [SFAS] No. 34, Capitalization of Interest Cost, which mandated uniform interest capitalization rules in accounting for interest costs associated with the acquisition of qualifying non-current assets. The purpose of this article is to examine SFAS 34 in terms of its financial statement impact, the congruence of its assumptions with economic behaviour, its effect on subsequent standards related to interest capitalization, and its implications on financial accounting standard setting. To explore these issues we first illustrate the extent to which interest capitalization affects financial statements. We then empirically analyse the measure employed in SFAS 34 for the capitalization of interest cost in cases where debt is not directly linked with the acquisition of qualifying non-current assets. In addition, we critically examine the treatment accorded interest cost in subsequent FASB standards. Our research suggests that SFAS 34′s rationale for interest capitalization is incompatible with firm behaviour, and that the rules for interest capitalization as reflected in various accounting standards are inconsistent. These findings suggest that in the case of interest capitalization the benefits of comparability in financial reporting are not realized. A policy recommendation is then offered to alleviate some of these difficulties. The recommendation is to disallow the capitalization of interest cost in the absence of a direct link between the debt and the acquisition of qualifying assets. 相似文献
68.
A Study of Accountants' Judgments With Respect to the Provision of Consolidated Financial Statements
The release of the Australian Accounting Standards Board AASB 1024. Consolidated Accounts. in September 1991 represents a fundamental shift in concept, criteria and approach. The Standard is based on the entity concept and adopts 'capacity to control' as the sole criterion for identifying related entities for the purpose of preparing consolidated financial statements. A conceptual (substance-over-form) approach is used to implement the control criterion. In essence, this approach requires accountants to make professional judgments about the existence of control based on the substance of group structures and arrangements rather than their legal form. Concerns about the subjectivity and possible variability of accountants' judgments cast some doubt on the operational effectiveness of the conceptual approach. In response to these concerns, this paper reports the results of an experiment that examines the consolidation judgments accountants make in response to a number of hypothetical scenarios. The purpose of this paper, therefore, is to provide some insights into the likely quality and reliability of consolidation judgments under the conceptual approach adopted by AASB 1024. The results indicate that accountants can be expected to exhibit broad consensus in their consolidation judgments. In addition, an analysis of the variables suggests that the degree of share ownership is the most significant factor in making such judgments. Nevertheless, other factors including the composition of the board of directors, the existence of a special arrangement, and interactions with the other variables also proved to be significant. Overall, the study provides tentative support for the conceptual approach adopted in AASB 1024. 相似文献
69.
时间、收入与消费选择--兼论假日经济效应 总被引:1,自引:0,他引:1
本文首先给出了一个时间和收入双重约束下的消费者最优选择理论,分析了收入充裕而时间稀缺条件下的消费者行为,认为价格的变动将不会影响最优的消费组合,同时认为,通过增加闲暇将促进消费的增长;最后运用季度数据进行了计量检验,检验的结果证实了上述结论。 相似文献
70.
外资企业进入我国,给我国的经济带来了活力,推动了我国的经济增长。但与此同时,也在我国谋取了大量税收利益。本文通过对外资企业在我国避税特点的分析,指出其进行逆向避税的不同动机,并重点分析了外资企业在税务筹划中所采取的各种避税手段,为我国反避税工作的开展提供借鉴参考。 相似文献