全文获取类型
收费全文 | 4110篇 |
免费 | 80篇 |
专业分类
财政金融 | 1272篇 |
工业经济 | 127篇 |
计划管理 | 429篇 |
经济学 | 986篇 |
综合类 | 248篇 |
运输经济 | 30篇 |
旅游经济 | 26篇 |
贸易经济 | 313篇 |
农业经济 | 194篇 |
经济概况 | 564篇 |
信息产业经济 | 1篇 |
出版年
2024年 | 1篇 |
2023年 | 55篇 |
2022年 | 102篇 |
2021年 | 129篇 |
2020年 | 221篇 |
2019年 | 144篇 |
2018年 | 86篇 |
2017年 | 122篇 |
2016年 | 110篇 |
2015年 | 77篇 |
2014年 | 162篇 |
2013年 | 190篇 |
2012年 | 314篇 |
2011年 | 421篇 |
2010年 | 299篇 |
2009年 | 230篇 |
2008年 | 384篇 |
2007年 | 335篇 |
2006年 | 259篇 |
2005年 | 152篇 |
2004年 | 114篇 |
2003年 | 84篇 |
2002年 | 47篇 |
2001年 | 41篇 |
2000年 | 28篇 |
1999年 | 20篇 |
1998年 | 17篇 |
1997年 | 6篇 |
1996年 | 6篇 |
1995年 | 3篇 |
1994年 | 3篇 |
1993年 | 4篇 |
1992年 | 1篇 |
1991年 | 1篇 |
1985年 | 5篇 |
1984年 | 9篇 |
1983年 | 3篇 |
1982年 | 3篇 |
1981年 | 1篇 |
1979年 | 1篇 |
排序方式: 共有4190条查询结果,搜索用时 93 毫秒
991.
本文以马克思分工协作理论为基础,重新审视了中国中小企业创新绩效的空间溢出效应。在具体的实证研究中,本文采用2003~2008年中国中小企业的省级面板数据,用空间自相关模型和空间误差模型从工业产值利税率角度考察了中小企业创新绩效的差异。研究发现,要素投入对于创新绩效的贡献不显著,劳动力存在“去技术化”,但是创新活动的空间溢出效应很显著,特别是东部地区要显著优于中西部地区;企业规模差异对于创新绩效有显著影响。因此,本文建议鼓励中小企业地理上的集聚并实行严格的专利保护制度。 相似文献
992.
Tao Zeng 《Accounting Perspectives》2016,15(1):7-30
This paper examines the relationship of corporate social responsibility (CSR), tax aggressiveness, and firm market value. An economic model has been developed to show that profit‐maximization firms are willing to incur additional costs in CSR, such as paying more taxes, as long as they can differentiate their products from non‐CSR firms, and that socially conscious consumers will buy products from CSR firms at prices higher than those of non‐CSR firms. The empirical study in this paper indicates that the higher the CSR ranking of a firm, the less likely a firm is to engage in tax aggressiveness. It also indicates that a reputation of higher CSR will enhance firm market value. Using Canadian companies listed in the S&P/TSX 60 index, I find that both firms’ five‐year effective tax rates and annual effective tax rates are positively associated with their overall CSR scores as well as with their social scores. Firms’ five‐year effective tax rates are also positively associated with their governance index. I also find that firms’ overall CSR ranking and governance scores are positively associated with their market value. 相似文献
993.
Paolo Piacentini Stefano Prezioso Giuseppina Testa 《International Review of Applied Economics》2016,30(6):747-770
This paper contributes to a growing body of work within ‘fiscal policy studies,’ investigating the recent role of fiscal policy on the Italian economy. Using annual data collected on a regional basis, this study estimates and compares the (impact and cumulative) fiscal multipliers across the North and the South—the less developed area—of Italy. With recourse to a simultaneous equation model for the two macro-areas of Italy, it estimates the overall impact of the measures of budget consolidation policies during the period 2011–2013. Our analysis reveals that tax increases and, with a greater impact, spending cuts, hit the South harder compared to the North. 相似文献
994.
Simulations of forward guidance in rational expectations models should be assessed using the “modest policy interventions” framework introduced by Eric Leeper and Tao Zha. That is, the estimated effects of a policy intervention should be considered reliable only if that intervention is unlikely to trigger a revision in private sector beliefs about the way that monetary policy will be conducted. I show how to constrain simulations of forward guidance to ensure that they are regarded as modest policy interventions and illustrate the technique using a medium-scale DSGE model estimated on US data. I find that many experiments that generate the large responses of macroeconomic variables deemed implausible by many economists – the so-called “forward guidance puzzle” – are not modest policy interventions. Those experiments should therefore be treated with caution, since they may prompt agents to believe that there has been a change in the monetary policy regime that is not accounted for within the model. More reliable results can be obtained by constraining the experiment to be a modest policy intervention. In the cases I study, the quantitative effects on macroeconomic variables are more plausible when this constraint is imposed. 相似文献
995.
林小兰 《北京财贸职业学院学报》2014,(3):66-68,38
业务招待费是企业进行正常生产经营活动所必需的一项成本费用。从会议费与业务招待费混淆,差旅费与业务招待费混淆,考察费与业务招待费混淆,工资薪金与业务招待费混淆,以及业务宣传费与业务招待费混淆这五个方面分析业务招待费税务处理中常见的问题,提出完善企业业务招待费税务管理的建议:建立企业业务招待费的控制制度;提升员工素质;建立监督机制;合理规范账务处理;把握好业务招待费列支的真实性和合理性。 相似文献
996.
近年来,我国房地产市场发展较为迅速,房价持续高涨,房地产税制也存在一些弊端。房地产问题是关系到国计民生的问题。本文对现行日本成熟的房地产税制从税种、纳税义务人、计税依据、税率设计、税收体制五个方面进行比较分析,为完善我国房地产税制提出一些建议和参考。 相似文献
997.
998.
Over the past two decades, there has been increasing focus on the topic of innovation in tourism. This article reviews the research contributions. Various categories of innovation – product, process, managerial, marketing and institutional – are addressed. Important determinants of innovation are acknowledged, including the role of entrepreneurship, technology push and the existence of territorial industry clusters. Representation of knowledge is also identified as a critical factor for both the occurrence and nature of innovations. The review reveals that there is still only limited systematic and comparable empirical evidence of the level of innovative activities and their impacts and wider implications for destinations and national economies. An agenda for future research is emerging, suggesting that there is quest for both formal quantification and for qualitative studies of the foundations, processes, implications and policies of innovation in tourism. 相似文献
999.
从2010年开始,我国进入一个新的经济发展阶段,表现为出口导向减弱,扩大内需程度增加,城市化速度加快,消费需求增多。与此同时,物价水平也进入了新一轮上涨通道,通胀预期持续增强。尽管物价上涨给居民生活带来诸多不便,但却成为税收增加的主要原因之一。本文从这一轮物价上涨及税收增长的现实入手,阐述物价推高税收增长带来的不利影响及应对措施。 相似文献
1000.
Kimberly A. Clausing Yaron Lahav 《Journal of International Accounting, Auditing and Taxation》2011,20(2):97-105
Under a formulary apportionment system of taxing multinational corporate income, U.S. tax liabilities would be based on the product of a multinational firm's worldwide income and the fraction of their real activities that occur in the United States – typically, an average of asset, payroll, and sales shares. This analysis utilizes financial reporting data for 50 large U.S. multinational firms to analyze how tax payments would change under a possible formulary system, updating Shackelford and Slemrod (1998). Our time period is 2005–2007 instead of 1989–1993. We find that tax payments under formulary apportionment would increase modestly overall but by a lower magnitude than found by Shackelford and Slemrod. Given the changes in the international tax environment since the earlier time period, this is a puzzling finding; we speculate regarding possible explanations. 相似文献