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991.
本文基于相机抉择原则在我国宏观调控中的实际运用,运用时间一致性、趋势性研究,对中国财政政策与经济波动的关系进行分析,从制度背景、国情实际、自身特性及操作难度等方面分析相机抉择在运用过程中产生宏观调控实际效应偏差的主要原因,并提出政策建议。 相似文献
992.
随着国内外经济发展环境的变化,我国经济增长速度也出现了新的趋势,由于支撑经济增长的诸要素转变,我国经济增长呈现衰减的现象,如果这种趋势持续下去,将会影响我国的经济社会的发展进程,导致宏观调控的难度加大,因此,必须加以重视。从根本上分析我国经济增长衰减的原因,包括:出口增长放缓、投资拉动遭遇瓶颈、消费动力明显不足,消费增速降幅、城市化进程减速、人口红利趋减等,主要阐述我国经济增长衰减的负面影响。 相似文献
993.
论文对后发国家技术赶超中财政政策的国内研究文献进行了梳理。三个视角的研究文献遵循提出问题、分析问题和解决问题的逻辑线索,取得了初步的研究成果,构成了后发国家技术赶超中的财政政策研究基本框架,后续研究可以遵循这个框架和线索,在这三个领域继续进行拓展和深化。 相似文献
994.
《Management Accounting Research》2013,24(4):366-386
This paper presents the results of a longitudinal case study of an Australian public sector water business in order to examine how, and to what extent, did the institutionalization and deinstitutionalization of internal sustainable and environmental management routines, practices and procedures occur over the period 2001 to the start of 2011. It adopts the Dillard et al. framework of institutionalization which incorporates institutional theory, Weber's axes of tension and structuration theory. In 2001, the criteria for costing and financial reporting practices and the criteria for environmental regulation and management practices were competing at the economic and political economic level, the organizational field level and the organizational level. An unintended consequence of this was no accounting for environmental costs. Environmental management criteria and practices were characterized by compliance with EPA regulatory requirements whilst financial management and costing criteria and practices were characterized by New Public Management criteria. Subsequent to 2001, an unintended consequence of the establishment of separate legislative and regulatory bodies has been the institutionalization of competing legitimating criteria with regard to water conservation, externalities, environmental regulation and financial reporting and costing. Within this context, the organizational field and the organizational level of the individual water business has been characterized by the development of new organizational practices and routines with regard to water conservation as well as unintended consequences and decoupling. At all three levels, the ontological security of agents has been evident in the development of new criteria and practices for sustainable development, whilst the routine procedures of the respective management systems were a source of ontological security to the relevant agents. 相似文献
995.
We examine the interaction between two legal systems in post-conflict Sierra Leone. To do that, we measure the impact of competition between state and non-state legal authorities on the number of disputes and on the amount of fines charged per dispute. Our results suggest a potential negative externality between regimes for civil disputes that is, an increase in the cost of apprehending a person and a reduction in the amount of fines per dispute collected when two regimes operate in the same village. This indicates that a potential benefit to the local people from multiple competing regimes is a reduction on expected authoritative expropriation. 相似文献
996.
Keigo Kameda 《Asian Economic Policy Review》2012,7(2):227-243
Is a fiscal stimulus effective? This classical question has received significant research attention since the collapse of the global financial services firm Lehman Brothers. Although most studies agree on the existence of Keynesian multiplier effects, several studies also demonstrate the existence of non‐Keynesian effects. What explains this lack of consensus in the literature? In this paper, we aim to bridge the two views by estimating a near‐vector autoregressive system that includes interaction terms of fiscal instruments, and the debt‐to‐gross domestic product (GDP) or the primary‐deficit‐to‐GDP ratios. Moreover, to embed the dynamics of the debt‐to‐GDP ratio in the analysis, we explicitly incorporate the government budget constraint. By computing and comparing the impulse response functions, we find Keynesian effects when fiscal conditions are sound, and non‐Keynesian effects when the primary deficit is large. 相似文献
997.
老年保障体系是整个社会保障体系的重要组成部分,从老年保障体系的属性和政府的职能定位来说,需要充分发挥政府在老年保障体系发展中的作用。目前,老年保障体系还存在诸多问题,老年人的各类需求还难以得到满足,这与政府未能充分、合理地发挥作用息息相关。未来老年保障体系的发展,需要处理好政府与相关主体之间的关系,加强政府在老年保障体系发展中的宣传引导与统筹规划,进一步完善老年保障体系的相关法规与政策,完善政府对老年保障体系的财政投入机制,充分发挥政府的组织实施与监督管理作用。 相似文献
998.
如何维护地方税收体系的有效性,始终是财政分权化改革的核心。本文以我国县级财政实践为基础,系统考察了政府间财政转移支付的税收激励作用及其在维护地方税收体系有效性方面的作用。研究表明,我国省级以下财政转移支付在税收激励方面并不成功,未能在促进县级地方税收收入增加、维护县级地方税收体系有效性方面发挥积极作用,2002年所得税分享改革以来东部地区表现得尤为突出。专项转移支付具有良好的激励作用,有利于县级地方税收收入特别是营业税和增值税共享收入的增加,税收返还和财力性转移支付均不利于县级地方税收收入增加。 相似文献
999.
PEDRO GOMIS-PORQUERAS 《Journal of Money, Credit and Banking》2020,52(1):229-267
We study the impact of fiscal policies on the inherent links between inflation, unemployment, and asset prices in an environment where firms provide liquidity and the central bank follows a constant money growth rate rule. Firms, other than hiring workers, also supply private assets that are not only useful as a store of value but also as collateral. When firms are not taxed and public debt is scarce, the economy is non-Ricardian so that real indeterminacies can be observed. Moreover, labor market characteristics do not affect the demand for government liabilities. However, when agents face public and private asset scarcity, labor market conditions then impact asset prices and inflation. We further show that irrespective of the type of asset scarcity agents face, when firms are taxed non-ad valorem, not only the level of tax revenues but also its composition matter for real allocations. Moreover, we show that labor market conditions directly affect the dynamics of all government liabilities and inflation. 相似文献
1000.
In this article, we investigate the main determinants of income inequality in the transition countries of Central and Eastern Europe and the Commonwealth of Independent States during the period 1990–2018. To this end, we address a major methodological challenge that lies at the core of the cross‐country literature on income inequality: the potential endogeneity of income per capita, which is largely ignored by most empirical studies. We adopt a two‐pronged empirical strategy by (1) using trading partners’ weighted average real GDP as an instrumental variable and (2) estimating the model via the two‐stage least squares approach for static models and the generalized method of moments estimator for dynamic models. Our empirical findings are consistent with the Kuznets curve that illustrates a nonlinear relationship between income inequality and the level of economic development. We also find that the redistributive impact of fiscal policy is statistically insignificant and taxation and government spending appear to have the opposing effects on income inequality in transition economies over the sample period. 相似文献