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91.
会计造假现象不仅给国家的财产造成巨大的损失,而且给人民的生活也带来巨大危害,因此会计诚信成为消除会计造假现象的一剂良药。本文立足会计诚信的现状分析会计诚信缺失造成的危害,以及会计诚信缺失的原因,并提出建设良好会计诚信的建议。 相似文献
92.
公允价值计量准则的颁布对公允价值的定义赋予了新的内涵,创造性地提出估值技术、公允价值层次等概念,构建了公允价值计量框架,并进行充分披露。结合公允价值计量准则,阐述该准则制订的必要性及运用的难点,并以可供出售金融资产为例,探讨公允价值层次及估值操作,对此提出要建立和完善适宜公允价值的外部环境,促进会计界与评估界的合作,建立和完善市场信息数据库等对策。 相似文献
93.
魏莉萍 《武汉市经济管理干部学院学报》2014,(4):87-89
本文提出基于马斯洛需求层次理论,以"需求实现"保障会计职业道德教育实效,结合学生的职业生涯发展,以"需求愿景"构建会计职业道德约束,并提出系统重构与实施会计专业人才培养方案,为会计职业道德教育提供了新的思路与实践方向。 相似文献
94.
《The British Accounting Review》2017,49(1):25-38
This exploratory study is amongst the first to investigate how companies perceive the regulation of carbon emissions and the pressure exerted by the community in an environment characterised by risk and uncertainty. Semi-structured interviews were conducted among 39 executives who were directly involved in carbon emissions management in 18 large listed Australian companies. Consistent with Prospect Theory, we find that decision-makers are threat biased and are more likely to take immediate actions when climate change issues are framed as threats as opposed to opportunities. From the interview data, it is seen that managers use management accounting techniques as a risk management tool in mitigating risks associated climate change issues. Furthermore, this use of management accounting appears to be driven primarily by the protection of economic interests, regulatory pressure and reputational pressure. The study provides insights into how perceptions of climate change uncertainties and external pressure for disclosure of emissions information influence companies to use management accounting in managing climate change risk. 相似文献
95.
Maxime Clémenceau 《Applied economics》2017,49(10):941-953
This article aims to identify the factors influencing the use of creative accounting in the public sector. Its distinctive feature is that it sheds light on creative accounting when used, not to hide public deficits, but to conceal surpluses. It especially explores the impact of the finance minister’s (FM)’s background on the phenomenon. We take advantage of the quasi-experimental settings of the Swiss cantons in which the financial management act sets out the possibility of implementing certain accounting gimmicks, including mainly additional ‘depreciation’ charges. These charges, which are depreciations in name only, enable the FM to artificially inflate expenses, thus increasing the deficit or reducing the surplus. Our panel data set of the 26 cantons over the period 1980–2012 includes a new data set of creative accounting and of 116 cantonal FMs. Our results indicate that the FMs cook the books irrespective of their personal or ideological background with the exception that trained economists tend to apply creative accounting more. Additionally, stringent fiscal rules urge FMs towards more surplus-hiding accounting. 相似文献
96.
利用案例分析方法分析了短期融资券"11海龙CP01"的发行和兑付过程,发现债券发行公司在发行债券前后均存在会计质量、公司运营以及内部治理等方面的问题,包括评级公司、承销商和会计师事务所在内的金融中介机构并未对这些问题及时披露,而这不利于信用风险市场化体系的建立,阻碍了债券市场的长期健康发展。 相似文献
97.
The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting. 相似文献
98.
Andreas Glöckner 《公共资金与管理》2016,36(7):527-530
This article picks up a discussion in international business accounting about the appropriate definition and use of conservatism (or prudence) and calls for a similar discussion in public sector accounting. If financial reports present an overly optimistic situation, politicians might use them to justify spending public money that is not there, risking the sustainability of services and ‘borrowing’ from future generations. 相似文献
99.
Lisa Powell 《Accounting Education: An International Journal》2016,25(1):14-34
Plagiarism in higher education is a widespread and complex issue. Students' understanding of plagiarism differs as a result of combining their prior learning about referencing with their current experience of institutional policies and generic resources. Plagiarism was identified as a major learning issue in a core second-year undergraduate accounting course at an Australian university. The purpose of this field study was to implement and evaluate an educative, integrated, discipline-specific intervention designed to address this learning issue. In the study, the theoretical and practical components of understanding plagiarism are identified as conceptualisation and application. Evaluation of students’ questionnaire responses pre and post the implementation of the intervention showed an improvement in their understanding of plagiarism, both conceptually and in the application of their knowledge. Furthermore, students’ reflections evidenced that they perceived positive changes in their understanding of plagiarism post intervention. 相似文献
100.