全文获取类型
收费全文 | 812篇 |
免费 | 22篇 |
国内免费 | 6篇 |
专业分类
财政金融 | 51篇 |
工业经济 | 46篇 |
计划管理 | 175篇 |
经济学 | 132篇 |
综合类 | 120篇 |
运输经济 | 15篇 |
旅游经济 | 42篇 |
贸易经济 | 143篇 |
农业经济 | 49篇 |
经济概况 | 67篇 |
出版年
2024年 | 1篇 |
2023年 | 11篇 |
2022年 | 17篇 |
2021年 | 28篇 |
2020年 | 50篇 |
2019年 | 33篇 |
2018年 | 18篇 |
2017年 | 19篇 |
2016年 | 25篇 |
2015年 | 21篇 |
2014年 | 54篇 |
2013年 | 108篇 |
2012年 | 71篇 |
2011年 | 62篇 |
2010年 | 61篇 |
2009年 | 47篇 |
2008年 | 48篇 |
2007年 | 38篇 |
2006年 | 30篇 |
2005年 | 27篇 |
2004年 | 15篇 |
2003年 | 14篇 |
2002年 | 12篇 |
2001年 | 5篇 |
2000年 | 4篇 |
1999年 | 7篇 |
1997年 | 2篇 |
1996年 | 5篇 |
1995年 | 1篇 |
1994年 | 1篇 |
1993年 | 1篇 |
1991年 | 2篇 |
1989年 | 1篇 |
1981年 | 1篇 |
排序方式: 共有840条查询结果,搜索用时 203 毫秒
81.
所得税会计准则:理论与实务角度的思考 总被引:1,自引:0,他引:1
所得税会计准则是会计准则中的难点,其原因在于,所得税会计方法的设计原理涉及财务会计与税务会计的差异及其处理原则。从财务会计与所得税会计理论基础的分歧,推演资产负债表债务法的会计处理原理,有助于深入理解、正确执行《企业会计准则第18号——所得税》,并正确处理其与所得税会计的关系。 相似文献
82.
This paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how
alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We
contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations,
with an emerging perspective, which views interaction among corporations and constituents as relational in nature. This moves
the stakeholder from an external entity to one that is integral to corporate activity. We explore how these alternative stakeholder
perspectives give rise to different normative demands for stakeholder engagement, managerial processes, and communication.
We discuss models of CSR reporting and accountability: EMAS, the ISO 14000 series, SA8000, AA1000, the Global Reporting Initiative,
and the Copenhagen Charter. We explore how these models relate to the stakeholder philosophies and find that they are largely
consistent with the traditional atomistic view but fall far short of the demands for moral engagement prescribed by a relational
stakeholder perspective. Adopting a relational view requires stakeholder engagement not only in prescribing reporting requirements,
but also in discourse relating to core aspects of the corporation such as mission, values, and management systems. Habermas’
theory of communicative action provides guidelines for engaging stakeholders in this moral discourse.
MaryAnn Reynolds is an Associate Professor of Accounting in the College of Business and Economics at Western Washington University.
Dr. Reynolds teaches intermediate financial accounting and is published in the areas of corporate social, environmental and
ethical reporting.
Kristi Yuthas is the Swigert Endowed Information Systems Professor in the School of Business Administration at Portland State
University. Dr. Yuthas teaches accounting and information systems and is published in the areas of social and ethical impacts
of management information systems. 相似文献
83.
We examine a consistent test for the correct specification of a regression function with dependent data. The test is based on the supremum of the difference between the parametric and nonparametric estimates of the regression model. Rather surprisingly, the behaviour of the test depends on whether the regressors are deterministic or stochastic. In the former situation, the normalization constants necessary to obtain the limiting Gumbel distribution are data dependent and difficult to estimate, so it may be difficult to obtain valid critical values, whereas, in the latter, the asymptotic distribution may not be even known. Because of that, under very mild regularity conditions, we describe a bootstrap analogue for the test, showing its asymptotic validity and finite sample behaviour in a small Monte-Carlo experiment. 相似文献
84.
新巴塞尔协议监管模式与监管理念的制度缺陷——美国金融危机的金融法反思 总被引:3,自引:0,他引:3
包勇恩 《福建金融管理干部学院学报》2009,(1):11-16
新巴塞尔协议在此次金融危机中暴露出的制度缺陷主要是机构监管模式的失效和微观审理监管理念的不足。在金融创新背景下传统的机构监管模式已不再适应有效监管的需要,微观审慎监管理念也无法有效地防范系统风险的爆发,建立功能监管模式、确立宏观审慎监管理念是防范系统风险的必然要求。 相似文献
85.
司马谈在《论六家要指》中对先秦至汉初诸子思想进行了一次大的总结与评价,指出了各家要指所在,将墨家思想的要指总结为“强本节用”。司马谈对墨家思想及要指的评判,不仅仅是从学术角度出发,更重要的是从治国角度出发而作出的评定。 相似文献
86.
Li Ling-yee Author Vitae 《Industrial Marketing Management》2007,36(3):360-370
In spite of the fundamental nature of trade shows as venues for working on webs of vertical and horizontal relationships, the extant trade show literature neglected relationship and network context factors. Specifically, previous studies attributed superior trade show performance to internal resource conditions and hence failed to address the moderating influence of important contexts such as relationship assets and knowledge assets. This study adopts the contingent resource perspective and extends the literature by proposing that the main effect of trade show resources on trade show performance is contingent upon the firm's internal knowledge assets and its external relationship assets. Overall, the empirical evidence supports the contingency models. One major managerial implication for exhibitor managers is the need to adjust allocation of its trade show marketing resources according to market-based assets it possesses. 相似文献
87.
汤志军 《南京审计学院学报》2011,(3):103-109
实验教学质量高低直接影响高校人才培养的质量及层次,科学的实验教学管理模式有利于提高实验教学质量。从实验教学过程的视角,以N大学812名学生和92名教师为调查对象,就实验教学准备、实施、考核与评价三个过程的教学质量状况进行问卷调查的结果显示,师生对实验教学过程质量的总体评价较高,但对实验设备配置、实验室开放程度、实验项目数量与层次、实验教学考核等过程因素评价指标较低,故高校需进一步加强实验教学过程的质量控制,不断提高实验教学管理水平。 相似文献
88.
Béla Nagy J. Doyne Farmer Jessika E. Trancik John Paul GonzalesAuthor vitae 《Technological Forecasting and Social Change》2011,78(8):1356-1364
Moore's Law has created a popular perception of exponential progress in information technology. But is the progress of IT really exponential? In this paper we examine long time series of data documenting progress in information technology gathered by [1]. We analyze six different historical trends of progress for several technologies grouped into the following three functional tasks: information storage, information transportation (bandwidth), and information transformation (speed of computation). Five of the six datasets extend back to the nineteenth century. We perform statistical analyses and show that in all six cases one can reject the exponential hypothesis at statistically significant levels. In contrast, one cannot reject the hypothesis of superexponential growth with decreasing doubling times. This raises questions about whether past trends in the improvement of information technology are sustainable. 相似文献
89.
随着市场环境的变化,企业财务规划的目标、内涵及模型也都发生了变化,这使财务规划的研究因之不断深入。传统的以财务计划为主要形式的财务规划研究已不能适应现代企业财务管理的需要。随着价值管理被越来越多的企业所重视,财务规划研究更强调目标的价值性、内容上的增长性与战略性以及机制上的动态性。 相似文献
90.