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31.
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旨在打开资源基础观中组织黑箱,丰富资源配置研究成果,探讨在新竞争时代何种资源配置方式能更有效地促进企业创新特别是探索式创新,从而建立或强化企业竞争优势。通过梳理西方最新研究成果,基于我国146家企业样本,利用回归分析法检验期权型资源配置对企业竞争优势的促进作用,采取因果逐步回归法检验探索式创新在该过程中的中介作用。研究表明:期权型资源配置既能强化企业竞争优势,又能促进探索式创新;探索式创新在期权型资源配置与竞争优势间发挥部分中介作用;相对于创新的资源投入,资源配置方式对竞争优势的作用更强。 相似文献
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Tolina Fufa 《Applied economics》2018,50(60):6512-6528
To study the role of financial development in economic growth, we apply an array of convergence tests designed to capture nonlinear transitional dynamics to real outputs per capita. Strong evidence of multiple convergence clubs is observed, implying that the clubs are formed based on the initial level of real output per capita and average growth rate. Our empirical results show that the stage of economic growth of each country plays an important role for the composition of the convergence clubs. Furthermore, financial development emerges to be a significant determinant, albeit plays differently in the economic growth of each convergence club. 相似文献
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Cumhur Buguk 《International Review of Financial Analysis》2003,12(5):579-590
The random-walk version of the efficient market hypothesis is tested for the Istanbul Stock Exchange (ISE) using its composite, industrial, and financial index weekly closing prices. The results obtained from three of the tests indicate that all three series are a random walk, but a nonparametic test provides some evidence against a random walk. 相似文献
37.
牛丽花 《山西经济管理干部学院学报》2005,13(1):43-44
针对经济全球化和我国金融业的对外开放,文章从金融创新、金融风险、金融体制改革等方面论述了我国金融业面对挑战应采取的措施。 相似文献
38.
关于如何提高财务管理教学质量的几点建议 总被引:1,自引:1,他引:0
王文俐 《山西经济管理干部学院学报》2005,13(3):82-83
针对财务管理学的特点,本文分别从教学内容、教学方法、教学手段和考核方法这四方面探讨了如何提高财务管理的教学质量. 相似文献
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Thomas D. Schultz Timothy J. Fogarty 《Advances in accounting, incorporating advances in international accounting》2009,25(1):112-123
Over the last decade, an increasing percentage of the profits reported by U.S. corporations were earned by their foreign subsidiaries and retained outside the United States resulting in the deferral of income taxes. The American Jobs Creation Act of 2004 provided a temporary federal tax incentive to remit such earnings, which resulted in the repatriation of $140 billion by the 30 firms comprising the Dow Jones Industrial Average. An analysis of the financial reporting disclosures made by these firms reveals that a tax expense was not fully recognized on a substantial portion of the earnings until repatriation because of an exception for foreign reinvestments deemed to be essentially permanent in duration. The implications of the currently acceptable accounting for undistributed foreign earnings are discussed as well as recommendations to improve the relevancy and reliability of the disclosures required for this exception to comprehensive recognition of deferred taxes. 相似文献
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Keld Laursen 《International Journal of the Economics of Business》2002,9(1):139-156
Recent theoretical and empirical analysis in the field of economic organization has focused almost exclusively on identifying organizational practices and complementarities between such practices, without regard for the type of activity in question. However, organizational theory suggests that more knowledge-intensive production activities often involve higher degrees of strategic uncertainty for firms and performance ambiguity in relation to individual employees. Therefore, the 'organic' or 'clan' form of organization - involving the application of 'new' HRM practices - is expected to perform better within knowledge-intensive sectors of the economy, as compared to other sectors. A sample of 726 Danish firms with more than 50 employees in manufacturing and private services is studied. The results show that HRM practices are more effective in influencing innovation performance when applied together, as compared with situations in which individual practices are applied alone. In other words, organizational complementarities obtain. Moreover, the application of complementary HRM practices is more effective for firms in knowledge-intensive industries ('high' and 'medium' knowledge-intensive industries). 相似文献