全文获取类型
收费全文 | 3924篇 |
免费 | 111篇 |
国内免费 | 48篇 |
专业分类
财政金融 | 754篇 |
工业经济 | 112篇 |
计划管理 | 499篇 |
经济学 | 618篇 |
综合类 | 520篇 |
运输经济 | 7篇 |
旅游经济 | 20篇 |
贸易经济 | 831篇 |
农业经济 | 147篇 |
经济概况 | 575篇 |
出版年
2024年 | 3篇 |
2023年 | 45篇 |
2022年 | 57篇 |
2021年 | 91篇 |
2020年 | 117篇 |
2019年 | 103篇 |
2018年 | 71篇 |
2017年 | 111篇 |
2016年 | 86篇 |
2015年 | 72篇 |
2014年 | 223篇 |
2013年 | 246篇 |
2012年 | 252篇 |
2011年 | 313篇 |
2010年 | 223篇 |
2009年 | 252篇 |
2008年 | 356篇 |
2007年 | 361篇 |
2006年 | 339篇 |
2005年 | 223篇 |
2004年 | 159篇 |
2003年 | 111篇 |
2002年 | 75篇 |
2001年 | 57篇 |
2000年 | 50篇 |
1999年 | 29篇 |
1998年 | 10篇 |
1997年 | 13篇 |
1996年 | 8篇 |
1995年 | 2篇 |
1994年 | 3篇 |
1993年 | 4篇 |
1992年 | 6篇 |
1989年 | 1篇 |
1987年 | 1篇 |
1985年 | 1篇 |
1984年 | 3篇 |
1983年 | 3篇 |
1982年 | 1篇 |
1981年 | 2篇 |
排序方式: 共有4083条查询结果,搜索用时 31 毫秒
991.
浅析固定资产核算与管理的方法与意义 总被引:1,自引:0,他引:1
随着社会发展与进步,企业改革的不断深入,规模不断扩大,固定资产数量急剧增加,有关固定资产的各种信息也成倍增长。固定资产的清晰核算与严格管理对企业成本与利润的真实性与可靠性有着重要的意义。 相似文献
992.
Chun-Nan Chen Yi Chou Li-Ling Chen Wan-Ru Liou 《The Service Industries Journal》2013,33(13):2111-2116
This study decomposes the unconditional stock return volatility into two categories: systematic versus idiosyncratic risk, to re-examine the link between size and risk in the banking industry. The feasibility of the model is tested using data for US banks from 1998 to 2007. The evidence uncovered suggests that the practice of size-related diversification obtained with large banks reduces the firm-specific risk, and thus weakens stock return variances. However, rather than eliminating firm-specific risk, it is being transformed into systematic risk. Additionally, our empirical findings can potentially explain why a bank's size-related diversification does not result in a reduction in its unconditional stock return volatility reported in Demsetz and Straha [Historical patterns and recent changes in the relationship between bank size and risk. Federal Reserve Bank of New York Economic Policy Review, 1(2), 13–26 (1995); Diversification, size, and risk at bank holding companies. Journal of Money, Credit, and Banking, 29, 300–313 (1997)]. 相似文献
993.
在我国,宜选用“三层次”模式作为我国国有金融资产管理的基本模式,具体架构应为金融国资委一金融控股企业一金融企业。金融国资委行使国有金融资产出资人职责。金融国资委应由国务院设立,作为国务院直属的事业单位,应采取非常设性的国有资产管理委员会形式;金融控股公司代表国家履行国有金融的资产所有权;金融企业实行市场化运作。 相似文献
994.
煤炭业是我国国民经济中的支柱产业,经济社会可持续发展的基础,在经济社会中具有重要的作用,固定资产在煤炭企业中投入占矿井建设、生产投资比例也越来越大,怎样更好的管理和核算固定资产已成为煤炭企业当今不容忽视的问题。 相似文献
995.
文章通过测试国际公认会计准则的采用与公司业绩的相关关系来研究会计准则国际趋同过程中的特点和趋势。回归分析结果表明,会计准则变量与公司业绩呈现负相关关系,即采用国际公认会计准则计算的利润普遍来说比按国内准则计算的利润偏低。由此可知,采用国内会计准则的公司转换为采用国际准则,业绩水平一般会相应下降,结果是按照国际准则计算的资产和利润更加实在,国际准则表现出更加谨慎或更加稳健。 相似文献
996.
《Business History》2012,54(2):235-254
In the years 1979–1984, the Soviet authorities and various coalitions of Western European companies, some of them subsidiaries of US corporations or benefiting from licences and patents, supported by state authorities, negotiated several agreements to provide credit and equipment for the building of a 3,500-mile-long gas pipeline between Northern Central Siberia and Western Europe. There was a fierce controversy between the US and European states and firms whether to honour such contracts or not amid renewed geopolitical tensions between East and West. Business history was thus intimately mixed with geopolitics and corporate commercial and industrial tactics were challenged by diplomatic ethics. While the rules of capitalism can once more be discussed, the numerous lobbying circuits are reconstituted in this article as a way to determine the potential freedom of action of day-to-day business when confronted with high-level politics. 相似文献
997.
《Business History》2012,54(6):823-843
The prosecution and imprisonment of Lord Kylsant in 1931, following the collapse of the Royal Mail Shipping Group, has long been acknowledged as a landmark event in the history of financial accounting. Far less attention has been given to the equally high profile conviction and imprisonment of three businessmen four years later in the wake of the notorious pepper scandal. This article examines the background to the scandal, particularly the role played by an investment vehicle called the Tobacco Securities Trust, and compares the subsequent trial and conviction to that of the Royal Mail case. The findings of the article serve to endorse studies by accounting historians arguing that Britain's legal environment played a critical role in promoting improvements in the financial disclosure policies evidenced amongst leading British companies during the second quarter of the twentieth century. 相似文献
998.
K. Bello Ajide 《Journal Of African Business》2013,14(3):319-341
ABSTRACTOf the foreign capital flows that are required for stimulating the process of economic growth, foreign direct investment (FDI) has been the most elected candidate that is often sought. This explains why so much effort has been geared towards its attraction thus paving the way for enquiry into its determinants. Arguably, apart from the conventional FDI-drivers, the importance of institutions has been grossly undermined. On this basis, the study sets out to unravel the causal linkage between institutions and FDI with a special focus on ECOWAS countries. The results showed the existence of prevalent weak governance structure among the ECOWAS countries. Further, on component-by-component basis, this result was robust to the decomposition of the governance indicator into the six sub-indices, namely: voice and accountability, political stability, government effectiveness, regulatory quality, rule of law and control of corruption. We split the sample size into low (poor institutions) and high regimes (better institutions) and found that countries with better institutions were able to attract FDI more than countries with poorer institutional infrastructure. Thus, instituting sustainable governance structure will offer a leeway towards attraction of more FDI into the sub-region. 相似文献
999.
Jan Selmer Corinna T. de Leon 《International Journal of Human Resource Management》2013,24(8):1147-1165
Organizational acculturation refers to changes in the work values of host-country employees in foreign subsidiaries. Although many multinational corporations practise cultural control of global operations, organizational acculturation has attracted very little academic research. In the present study, the subjects are Hong Kong Chinese managers employed in subsidiaries of multinational corporations from a European country. Longitudinal research was conducted over three years among an 'acculturation' panel, a control panel and a benchmark panel. The findings showed that organizational acculturation may have occurred in some of the work values measured. Implications of these findings for international firms are discussed in detail. 相似文献
1000.
高志辉 《内蒙古财经学院学报(综合版)》2013,11(1):66-69
由于农业活动的特殊性,生物资产的计量模式的选择一直是农业会计研究领域的热点之一。国际会计准则采用公允价值对生产性生物资产进行计量,而我国会计准则采用以历史成本为主、公允价值为辅的计量模式。本文通过对两种计量属性的比较,结合生产性生物资产自身的特点,提出公允价值是生产性生物资产计量的最优选择,最后举例阐述了公允价值计量模式下生产性生物资产的具体会计处理。 相似文献