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21.
莫春兰 《广西经济管理干部学院学报》2001,13(3):13-16
人力资源价值是蕴藏于人体内的能带来经济利益的潜在劳动能力 ,应采用完全价值法 ,以现有人力资源当期已创造的全部价值为基础计价入账。 相似文献
22.
90年代,与世界铜矿资源总量相比,我国铜资源是比较贫乏和短缺的,这种状况将延续到下一个世纪。本文对我国近五年的铜金属市场进行了跟踪分析,对进出口进行了统计和形势分析,并对铜产品的市场价格和产量进行预测,提出了研究对策和建议。 相似文献
23.
李雄杰 《浙江工商职业技术学院学报》2006,5(1):84-85
本文推出了一种从特殊分析推理出乘法结论的方法,与通用教学方法相比,这种教学方法避开了复杂的数学推导,易于被学生接受,教学效果好,尤其适用于高等职业技术教学。 相似文献
24.
Andy Denis 《Review of Political Economy》2017,29(3):432-439
Following Mises’s foundational paper, ‘Economic Calculation in the Socialist Commonwealth’, first published in 1920, writers in the Austrian tradition have argued that socialism is impossible, because under socialism there would be no private property in the means of production, and without that private property economic calculation could not take place. In the article ‘Economic Calculation: Private Property or Several Control?’, published in this journal in 2015, I argued that this was mistaken. Not private property, but several control, was required for economic calculation, and since several control is consistent with public ownership, this argument for the impossibility of socialism fails. Another article, ‘Private Property and Economic Calculation: A Reply to Andy Denis’, by Bylund and Manish, published in this issue of the Review of Political Economy, defends the traditional interpretation of Austrian reasoning, contending that my argument fails. My rejoinder re-states the issues, addressing, and, ultimately rejecting, the Bylund and Manish critique. 相似文献
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26.
建筑采光模拟软件对绿色建筑设计有不可或缺的作用.文章首先阐述了建筑采光模拟软件的种类及特性,然后对4款采光软件的适用性进行分析,最后选取3款适用性较强的软件,通过实测与模拟对比的方法验证了软件的计算精度. 相似文献
27.
毛玉红 《中国资源综合利用》2010,28(1):58-59
针对污水管段设计流量计算中较易出现理解偏差与计算错误的问题,引入图论的方法,用节点与管段的关联关系对污水管道节点流量和管段流量进行定义并求解,明确了相关物理概念的界限,能使计算思路清晰,便于理解记忆。 相似文献
28.
根据百色水利枢纽“表孔宽尾墩+中孔跌流+底流式消力池”联合消能工的特点,结合消力池地质条件的复杂性,利用消力池底板动水荷载模型试验成果,考虑止水失效工况,进行底板抗浮稳定计算和分析。 相似文献
29.
目前,农网完善工程中的10kV配电线路的施工过程要求,拉线与杆塔的夹角必须符合设计要求,从而保证在不同地形架设的架空线路杆塔稳定。对此,文章提出相应的拉线坑定位计算简易方法。 相似文献
30.
Anna Szychta 《Management Accounting Research》2002,13(4):401
The transformation of Poland’s economic system in the 1990s as a result of transition from a centrally planned economy to a market-based system involves significant changes in the regulatory context and in accounting practice and education.This paper presents the scope of application of management accounting concepts and methods in 60 Polish enterprises covered by a questionnaire survey carried out by the author between November 1998 and December 1999 in enterprises located in central and southern Poland. The selected companies were interviewed by means of a postal survey, with inquiry forms delivered in person in some cases.The detailed analyses carried out in this paper and the conclusions presented are also based on information obtained from documentary evidence kept by the enterprises and from direct interviews conducted in the course of work in teams engaged in analysis and assessment of cost accounting practices and in management accounting system design in a number of large and medium Polish enterprises.The empirical research carried out is aimed at verification of a number of hypotheses including the following: • modification of cost accounting systems and implementation of management accounting tools in Polish enterprises is brought about by many different factors, the most important being growth of competition and ownership changes in business entities, • Polish enterprises mostly implement the methods and techniques of operational management accounting, • short-term budgeting for cost centres is the most widely used method of management accounting. 相似文献