全文获取类型
收费全文 | 11095篇 |
免费 | 581篇 |
国内免费 | 218篇 |
专业分类
财政金融 | 2510篇 |
工业经济 | 580篇 |
计划管理 | 1852篇 |
经济学 | 1970篇 |
综合类 | 1738篇 |
运输经济 | 28篇 |
旅游经济 | 71篇 |
贸易经济 | 1725篇 |
农业经济 | 182篇 |
经济概况 | 1238篇 |
出版年
2024年 | 35篇 |
2023年 | 239篇 |
2022年 | 148篇 |
2021年 | 294篇 |
2020年 | 375篇 |
2019年 | 295篇 |
2018年 | 270篇 |
2017年 | 296篇 |
2016年 | 314篇 |
2015年 | 282篇 |
2014年 | 593篇 |
2013年 | 878篇 |
2012年 | 783篇 |
2011年 | 932篇 |
2010年 | 750篇 |
2009年 | 681篇 |
2008年 | 916篇 |
2007年 | 864篇 |
2006年 | 771篇 |
2005年 | 596篇 |
2004年 | 408篇 |
2003年 | 311篇 |
2002年 | 218篇 |
2001年 | 162篇 |
2000年 | 112篇 |
1999年 | 89篇 |
1998年 | 64篇 |
1997年 | 57篇 |
1996年 | 50篇 |
1995年 | 36篇 |
1994年 | 22篇 |
1993年 | 18篇 |
1992年 | 11篇 |
1991年 | 7篇 |
1990年 | 3篇 |
1989年 | 4篇 |
1988年 | 4篇 |
1985年 | 2篇 |
1984年 | 1篇 |
1983年 | 1篇 |
1982年 | 2篇 |
排序方式: 共有10000条查询结果,搜索用时 15 毫秒
991.
我国中部地区上市公司治理结构与公司绩效的实证研究 总被引:5,自引:0,他引:5
公司治理与公司绩效之间的关系一直是公司治理研究中一个备受争议的课题,实证研究并未得出一致的结论。本文以我国中部地区上市公司为样本,选择董事会规模、独立董事比例、股权集中度等若干研究变量,对董事会结构与股权结构和公司绩效的关系进行实证分析。研究结果发现独立董事比例、机构投资者持股比例、高管人员持股比例和股权集中度与公司绩效存在正相关关系;董事会规模、国有股比例与公司绩效负相关。 相似文献
992.
正确把握大思路 配套推进分税制——兼与“纵向分两段,横向分两块”的主张商榷 总被引:2,自引:0,他引:2
本文认为,以分税制为基础的分级财政是市场经济新体制所要求的财政体制,需要在统一市场构建中逐步贯通运行这一财政体制,过渡措施不应凝固为实现中长期目标的障碍,要正确把握大思路,配套推进分税制。 相似文献
993.
S. Prakash Sethi 《Journal of Business Ethics》2003,43(1-2):21-31
Large corporations are coming under intense pressure to act in a socially responsible manner. Corporations have accepted this notion provided that it is exercised voluntarily. It has also been argued that corporations can do well by doing good, and that good ethics is good business. This paper presents an alternative viewpoint by demonstrating that while voluntary socially responsible conduct is desirable, it plays a rather small role in inspiring good corporate conduct. Instead, (a) it is the external economic-competitive conditions that define the parameters and opportunities for good corporate conduct; and (b) the values and traditions of the corporations, and their perceived risk in exploiting those opportunities, that influence the extent of a corporation's socially responsible conduct. The framework presented here analyzes certain market-competitive conditions, which determine the scope and direction of socially responsible corporate conduct, and the instruments available to society to enhance ethical corporate conduct. It suggests that from society's perspective, we should move away from the notion of corporate social responsibility and toward corporate social accountability. Most modern economies operate under conditions of imperfect competition where corporations gain above-normal profits, i.e., market rent, from market imperfections. Therefore, corporations should be held accountable for a more equitable distribution of these above-normal profits with other groups, e.g., customers, employees, etc., who were deprived of their market-based gains because of market imperfections and corporate power. Three approaches are suggested for measuring corporate accountability through corrections. These are: information imbalance, bargaining power imbalance, and, adjudication, remedy and relief imbalance. 相似文献
994.
995.
In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by
institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand
the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics
and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and
legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. Such an emphasis
on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder
groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics
and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns
if the resulting measurements could be used as evidence against the corporation in a lawsuit. 相似文献
996.
对构建我国所得税会计准则相关问题的探讨 总被引:9,自引:0,他引:9
构建高质量的所得税会计准则既要考虑所得税会计准则国际化的策略,又要注意协调与相关会计标准的关系.论文在对所得税事项的实质及其财务影响进行剖析的基础上,探讨了我国所得税会计准则的目标、原则;在对相关因素进行分析、权衡的基础上,对所得税会计准则的定位、会计方法选择提出明确意见.这些问题不仅涉及所得税会计准则的主要内容,而且关系到所得税会计准则的质量. 相似文献
997.
企业年金是我国多层次养老保险体系的一个重要组成部分。本文从税收制度对企业年金保险的作用出发,结合我国现阶段企业年金保险税收制度的现状及存在的问题,从完善税惠制度、明确税惠模式以及税惠资格认定等方面提出了改进建议。 相似文献
998.
An Examination of the Structure
of Executive Compensation and Corporate Social Responsibility:
A Canadian Investigation 总被引:2,自引:0,他引:2
We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal
42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance
26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics
45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review
69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues
37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory. 相似文献
999.
对我国个人所得税改革的几点想法 总被引:1,自引:0,他引:1
张兵 《商业经济(哈尔滨)》2005,(10):61-62
随着我国市场经济的快速发展,国民收入明显提高,个人所得税存在着分类所得税制设计不合理,费用扣除标准过低、课税范围狭窄、税率结构复杂等弊端。应采取实行混合所得税税制模式、健全费用扣除制度、拓宽税基、简化税制结构等措施,以实现“调节收入分配,体现社会公平”的立法原则。 相似文献
1000.
现行个人所得税制改革的思考 总被引:3,自引:0,他引:3
随着我国经济的高速发展 ,城乡居民的个人收入增长迅速 ,个人所得税法在新的经济形势下暴露出诸多问题。所得税制度不合理 ,工资薪金所得费用扣除标准过低 ,边际税率过高 ,审报制度不规范 ,配套措施不健全 ,个人所得税的调节作用失灵 ,为适应我国目前实际情况的需要 ,针对以上问题 ,必须尽快对我国个人所得税制度进行改革 相似文献