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991.
分析了胜利油田集输系统常见的腐蚀类型和腐蚀机理,分别阐述了各种局部腐蚀的防护措施,并综合对比了各种防腐方法的优缺点.指出根据不同区块的实际腐蚀环境、介质及工艺条件,因地制宜、有的放矢地制定经济、合理的防腐措施是减缓和控制腐蚀的有效途径。 相似文献
992.
中国企业非市场策略与行为研究--对海尔、中国宝洁、新希望的案例研究 总被引:16,自引:0,他引:16
本文基于内容分析法以三家企业(海尔、中国宝洁和四川新希望)为案例,研究了提升企业经营合法性的非市场策略与行为。研究结果表明.尽管不同企业采取了差异化的非市场策略.但这些策略和行为均有助于提升企业的经营合法性;将企业与已经获得合法性的事项(例如,政治事项等)、组织(例如,行业协会、政府等)或人员(例如,专家学者等)联系起来,是提升企业经营合法性的重要策略和途径:高管人员作为企业的代言人频繁参与非市场活动,则是企业提升经营合法性的普遍做法。最后。本文提出了相应的理论推断并为现实中企业的经营管理提出了可操作性建议。 相似文献
993.
994.
阐述了安徽省峰谷电价的实施背景、方案的主要内容和创新特点,2004年上半年的实际执行情况及取得的效果。结合安徽省实际情况,对下一阶段如何优化峰谷电价方案、进一步发挥价格杠杆作用提出了建议。 相似文献
995.
关于输配电价几个重要问题的探讨 总被引:1,自引:1,他引:1
我国电力企业将要由传统的垂直垄断的模式转变为网厂分开、竞价上网的模式。电网公司作为一个独立的经营实体分离开来,有着独立的收益需求。在市场运营过程中,通过输配电价取得收益就成了电网公司取得收益的主要手段。在输配电价的制订过程之中,管制方式、输配电成本、输电定价方法、价格水平及电网投资、输配电价价区、电网提供的辅助服务等六个问题十分重要。文中就这六个问题的解决作了一些有价值的探讨。 相似文献
996.
慎重看待大用户直供电问题 总被引:2,自引:3,他引:2
论述了在电力市场初期我国缺少实施大用户直供电所必须具备的若干条件,分析了当前开展大用户直供电存在的问题及可能造成的影响,指出开展直供是改革的趋势但不可急于求成. 相似文献
997.
In Korea, regulators could assign auditors to firms. We investigate the relationship among audit fees, mandatory auditor assignment, and the joint provision of non-audit and auditor services in Korea. We find that assigned auditors charge significantly higher audit fees than freely selected auditors. We also find that the joint provision of non-audit and audit services does intensify the relation between auditor assignment and audit fees. Combined with the results of other studies that have shown that firms audited by assigned auditors report smaller amounts of discretionary accruals than firms audited by freely selected auditors, our results suggest the possibility that mandatory auditor assignment may improve auditor independence. 相似文献
998.
Óscar González-Benito Author Vitae 《Industrial Marketing Management》2005,34(8):797-829
The relationship between market orientation and organizational performance has been the focus of many studies for the last few years. The conclusions reported are very diverse and even contradictory. This ambiguity is reinforced to some extent by the high degree of methodological heterogeneity in the definition and measure of market orientation and organizational performance and the empirical formalization of the relationship between both concepts. This study tackles this question by comparing different methodological approaches. Three key aspects are considered: (1) cultural and operational approaches for measuring market orientation; (2) objective and subjective measures of performance; and (3) the source of information in the organization, specifically the perspective of production and operations. The results obtained from a sample of Spanish industrial firms show a stronger positive relationship for operational market orientation and subjective performance. Moreover, the adoption of ‘operational recipes’ of market orientation by the production and operations function seems to improve organizational performance regardless of the existence of any cultural support for market orientation. 相似文献
999.
R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s 下载免费PDF全文
This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early‐to‐mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges’ ( 1996 ) notion of the ‘travel of ideas’, and Mumford’s ( 1979 ) observation of the existence of ‘inflation accounting debate cycles’. The result is a narrative that traces the environmental and material circumstances that led to Chambers’ book having a lesser impact on the British inflation debate than one would expect based on the international exposure of his ideas, his influence at the time, and the empirical rigour of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions. 相似文献
1000.
Mary E. Barth 《Abacus》2018,54(1):66-78
Research offers insights that, if heeded and built upon, could improve financial reporting, thereby contributing to a more prosperous society. In particular, research suggests improvement could stem from greater use of fair value; a performance statement designed to reveal the information embedded in changes in fair value; better information to help investors assess the value of intangible assets; more specific information about risk and uncertainty; information that is unbiased, rather than conservative; acceptance of a degree of earnings management together with a determination of how much earnings management is acceptable; and a financial reporting package designed to convey information users need, which presumably is broader than today's financial statements. 相似文献