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81.
Kevin C.K. Lam Heibatollah Sami Haiyan Zhou 《Journal of Contemporary Accounting and Economics》2013,9(2):123-135
We investigate the changes in the value relevance of accounting information among Chinese firms over the past two decades, during which accounting reforms are launched to provide decision makers with increased disclosure and higher quality financial information. We also investigate the factors that differentiate firms showing significant value relevance improvement from firms showing little improvement. We find increases in the value relevance of some financial variables and decreases in others, which suggests that accounting numbers help to explain the pricing process of stock shares although at different levels. In addition, we find that value relevance improvements are more pronounced for smaller firms, firms with lower growth rates, and those with greater asset tangibility. We also document that value relevance improvements are generally lower in an exuberant stock market. These results have implications for a variety of information users and policy makers in emerging countries which are reforming their accounting systems. 相似文献
82.
高职院校ERP沙盘会计情境教学法初探 总被引:2,自引:0,他引:2
王晓霜 《吉林省经济管理干部学院学报》2011,25(3):99-102
对于高职院校会计教学来说,使学生在校学习期间形成知识合力,强化其专业方面分析问题与解决问题的能力,是当前教学的一大难题。ERP沙盘会计情境教学法是一种新的教学方法尝试,该方法通过铺设会计情境教学环境、转变会计教学角色、整合会计教学内容等手段,来增强学生分析问题和解决问题的能力,并在方法运用过程中极大地锻炼学生的情商、智高、逆商和团队合作精神,为提升学生的综合业务素质与能力提供良好的氛围。 相似文献
83.
管理会计在企业应用中存在的问题及对策研究 总被引:1,自引:0,他引:1
王军 《吉林省经济管理干部学院学报》2011,25(3):19-22
管理会计是以强化企业内部经营管理,提高经济效益为根本目标的实用性很强的学科,但由于受到企业内、外部环境的影响和管理会计本身存在的缺陷所制约,在我国企业应用中是不令人满意的。因此,如何有效发挥管理会计在企业中的管理作用是当前需要解决的紧迫问题。 相似文献
84.
The problem in estimating a social accounting matrix (SAM) for a recent year is to find an efficient and cost-effective way to incorporate and reconcile information from a variety of sources, including data from prior years. Based on information theory, the paper presents a flexible 'cross entropy' (CE) approach to estimating a consistent SAM starting from inconsistent data estimated with error, a common experience in many countries. The method represents an efficient information processing rule-using only and all information available. It allows incorporating errors in variables, inequality constraints, and prior knowledge about any part of the SAM. An example is presented, applying the CE approach to data from Mozambique, using a Monte Carlo approach to compare the CE approach to the standard RAS method and to evaluate the gains in precision from utilizing additional information. 相似文献
85.
This paper presents a senior governmental accounting educator’s perspectives on how governmental accounting education has changed over the past 35 years and what we can expect for the future. Having begun my academic career during the 1970s, a period of turmoil and debate about the deficient state of governmental accounting, I look at how events of this period influenced my personal decision to specialize in governmental accounting education and how those events led to a path of dramatic improvement in governmental accounting standards, practice, and education. Key trends in governmental accounting education are discussed along with major changes in practice guidance over the years that have challenged textbook authors and faculty in staying abreast of change. The paper identifies many governmental accounting educators who have made significant contributions to governmental accounting and auditing policy and encourages current educators to seek ways to participate in the policy-making process. Finally, the paper discusses the future outlook for governmental accounting education and concludes that governmental accounting educators are well positioned to contribute to achieving the recently released recommendations of the Pathways Commission (2012). 相似文献
86.
Peter Løchte Jørgensen 《Scandinavian actuarial journal》2013,2013(5):372-394
The actuarial profession is increasingly teaming up with financial economists for a fruitful cooperation on the proper valuation of life insurance and pension (L&P) liabilities. This has been a natural consequence of a recent sharply increased focus on market values in financial reports of L&P companies from regulators, standard setters, the financial press, stakeholders, and others with an interest in the L&P business. This article provides a financial economist's point of view on recent developments in relation to the fair valuation of L&P liabilities. The role of accounting standards and the background for the international harmonization in this field are first discussed. We then review and explain the concept of fair value and provide a general view on appropriate techniques for estimating fair values of L&P liabilities in accordance with the definition of the concept. The paper also contains a section which briefly reviews recent and quite innovative regulatory initiatives in relation to market value reporting in the Danish market for life and pension insurance. 相似文献
87.
会计职业道德,就是从事会计工作的人员在履行职责活动中应具备的道德品质。它既是会计工作要遵守的行为规范和行为准则,也是衡量一个会计工作者工作好坏的标准。会计职业道德是会计行业生存和发展的关键,会计行业如果没有职业道德就会存在信誉危机,也就没有前途和发展可言。本文就会计人员职业道德的建设谈几点看法。 相似文献
88.
黄惠玲 《福建金融管理干部学院学报》2009,(3):34-37
我国实行土地增值税已十多年,但没有收到预期的效果。土地增值税清算困难的主要原因是房地产开发形式多样、开发周期跨度长,房地产开发企业核算不规范、债务关系复杂,以及部分企业虚构工程项目和工作量,虚增成本费用。要强化土地增值税清算必须严格审验清算制度,打击偷逃税行为。 相似文献
89.
田旺林 《山西经济管理干部学院学报》2001,9(4):24-25
会计信息打假的宏观形势已经造就,作为防止会计信息失真的有效措施之一--会计资料承诺制,在一些试点企业受到了良好的效果,本从会计监督和审计监督角度进一步阐述了企业推行会计资料承诺制的必要性,法律依据和具体办法,旨在深入探索企业财务会计信息的真实性,合法性和完整性的保证措施。 相似文献
90.
谢江南 《山西经济管理干部学院学报》2001,9(4):26-27
会计委派制是政府为了根治会计信息失真,财务监督弱化,会计管理失控这些现象而出台的会计制度,但是从理论上讲,它是行不通的,本从会计的职能,政府的职能,现代企业管理制度几个方面论述了它的不可行性,并提出了解决会计信息失真问题的一些办法。 相似文献