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131.
藏金于民是投资理财的一部分。但是,在开放经济条件下藏金于民具有深厚的国际意义。藏金于民为国家积累了坚实的家底和基石,提高了国家抵御危机的能力。同时减轻了国家外汇储备的压力;分担了国家黄金储备的负担。另外,藏金于民也为央行调节货币政策提供了新的工具。 相似文献
132.
María de-los-Ángeles Gil-Estallo Fernando Giner-de-la- Fuente Carles Gríful-Miquela 《International Advances in Economic Research》2009,15(2):207-225
In this paper, the authors focus on the influence of corporate social responsibility (CSR) upon business profitability. In
order to be capable of working with homogeneous data, the authors’ starting point is to use the criteria defined by PricewaterhouseCoopers’
work on the subject, and published by the Spanish journal Actualidad Económica. In this work, an index was created which assigns between one and five points to the companies depending on the importance
given by them to CSR. The CSR measurement published by the Observatorio de la RSE will also be considered. In order to measure companies’ profitability, this paper will take into account their return on
equity (ROE) and return on assets (ROA) of 2005 and 2006. The authors’ purpose is to demonstrate that the relationship between
CSR and business profitability is neutral.
相似文献
Carles Gríful-MiquelaEmail: |
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135.
近年来中国快速增长的负债率引发了广泛关注,深入理解中国工业部门中负债对生产率的影响效应及其作用机制,是事关中国经济可持续增长的重要问题。利用2001—2014年中国工业部门分行业面板数据,在归纳特定重要事实的基础上,本文的重要发现是:与中国整体负债率大幅度快速上升的事实不同,中国工业部门的负债率呈现逐步下降态势。中国工业部门中不同产业部门负债率的变化趋势发生显著分化现象;中国情景下负债率对工业部门生产率造成了显著U型关系,具体表现为,在负债率相对较低的行业中负债率对生产率产生了抑制效应,而在负债率相对较高的行业中负债率对生产率产生了促进效应;中国工业部门中负债率对生产率的作用渠道,可归纳为具有抑制效应的"利息成本负担渠道"和具有促进效应的"固定资产投资渠道"两种,这两种渠道所产生的正负性质作用的相互抵消效应是导致中国工业部门中负债率和生产率之间U型关系发生的内在机制。 相似文献
136.
在高效液相色谱(HPLC)测定方法的基础上,采用摇瓶法,准确测得25℃时16个取代苯硫酚类化合物的水溶解度(-lgSw)和19个正辛醇/水分配系数(lgKow)数据.采用密度泛函理论(DFT)中的B3LYP方法,在6-311G**基组上全优化计算得到24个取代苯硫酚的结构参数和热力学参数,采用SPSS12.0 for windows程序,分别求得-lgSw和lgKow值与这些参数之间的相关方程,相关系数R2分别为0.958和0.946.用交叉验证法对方程的稳定性进行了验证(q2分别为0.925和0.930),并用t检验和变异膨胀因子(Variance Inflation Factors,VIF)对两个方程中各变量的显著性和自相关性进行了检验.结果表明:所建方程具有较强的预测能力,并用其预测了8个没有实验数据的取代苯硫酚的-lgSw值和5个lgKow值. 相似文献
137.
Alland D. Barton 《Abacus》1999,35(2):207-222
One of the problems encountered in implementing accrual accounting in the government sector is that of accounting for natural capital assets provided freely to government and which are used as public goods. Professional accounting standards require that these assets be valued and included in the government's statement of assets and liabilities. The problem is not encountered in business accrual accounting because business neither acquires assets freely nor provides services to the public on a non-commercial basis.
Various issues surrounding accrual accounting for natural capital assets used as public goods are examined in this article. The nature and characteristics of such assets, and the distinctions between private goods and public goods markets, are first explained to set the context for examination of the issues. Then the issues as to whether natural capital assets should be treated as assets for accounting purposes and included in the government's statement of financial position are analysed according to FASB standards; it is concluded that they are not assets. Rather, it is proposed that these assets used for the provision of non-commercial services to the public should be treated in a separate category as public goods assets which are held in trust by the government on behalf of the nation, for the benefit of current and future generations and for the preservation of the natural ecology of the nation. Commercial valuations are not relevant for these assets and they need not be valued in financial terms for their good management. 相似文献
Various issues surrounding accrual accounting for natural capital assets used as public goods are examined in this article. The nature and characteristics of such assets, and the distinctions between private goods and public goods markets, are first explained to set the context for examination of the issues. Then the issues as to whether natural capital assets should be treated as assets for accounting purposes and included in the government's statement of financial position are analysed according to FASB standards; it is concluded that they are not assets. Rather, it is proposed that these assets used for the provision of non-commercial services to the public should be treated in a separate category as public goods assets which are held in trust by the government on behalf of the nation, for the benefit of current and future generations and for the preservation of the natural ecology of the nation. Commercial valuations are not relevant for these assets and they need not be valued in financial terms for their good management. 相似文献
138.
In seeking to replace accounting conventions by concepts in the pursuit of principles‐based standards, the FASB/IASB joint project on the conceptual framework has grounded its approach on a well‐known definition of income by Hicks. We welcome the use of theories by accounting standard setters and practitioners, if theories are considered in their entirety. Cherry‐picking parts of a theory to serve the immediate aims of standard setters risks distortion. Misunderstanding and misinterpretation of the selected elements of a theory increase the distortion even more. We argue that the Boards have selectively picked from, misquoted, misunderstood and misapplied Hicksian concepts of income. We explore some alternative approaches to income suggested by Hicks and by other writers, and their relevance to current debates over the Boards' conceptual framework and standards. Our conclusions about how accounting concepts and conventions should be related differ from those of the Boards. Executive stock options (ESOs) provide an illustrative case study. 相似文献
139.
资产替代、会计稳健性与债权人保护 总被引:1,自引:0,他引:1
"资产替代"是股东债权人冲突的主要表现形式之一,在实证分析中通常用过度投资来表示.稳健的会计政策能从事前和事后两方面减少股东和管理层的过度投资倾向,从而减少了债务契约中的资产替代行为,保护债权人的权益.本文的实证研究表明,截面的会计稳健性具有真实的投资效应,抑制了非理性的过度投资倾向.经过分样本的实证检验发现,会计稳健性抑制过度投资的作用只存在于非政府控制的样本中,地方政府控制削弱了会计稳健性保护债权人利益的作用. 相似文献
140.
近10余年来,各地创造性地为不同类型从业人员量身定制了相应的社保制度,快速实现了制度层面的全覆盖。但这一政策实践客观上导致了社保体系碎片化。中国多元化社保体制分类时所依据的标准是劳动者身份。这种政策设计思路,在一定程度上影响着结构复杂的社会保险体系的运作效率及其可持续性。对近10余年来上海分立式社保体系运作绩效的研究发现,因劳动者身份属性而区割的三险分立、封闭运行的制度格局,极大地降低了社会保险的协调性和可持续性。建立整合的社保体制无疑成为一种必然选择。 相似文献