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991.
Kenny Z. Lin 《The International Journal of Accounting》2006,41(2):163-175
This study investigates whether foreign investment enterprises (FIEs) in China alter their corporate reporting behavior in response to a known schedule of tax-rate increases. The context of this investigation is a tax-incentive scheme that allows firms to pay taxes at a reduced rate for a limited period of time, and then at a higher rate when this period expires. If managers attempt to maximize firm value by minimizing tax costs, then the spread of tax rates in the periods surrounding the rate change may provide a substantial incentive for them to accelerate revenue and defer expenses. Consistent with this hypothesis, the empirical results indicate that firms report significantly higher discretionary current accruals for the years before tax-rate increases. The evidence, which indicates that firms manage earnings upward to take advantage of lower tax rates that are available in certain years, has important implications for tax policymakers. 相似文献
992.
The purpose of this paper is to investigate factors that potentially influence earnings-management policy with reference to the Anglo-American and Euro-Continental accounting models. Canada and France, respectively, belong to those different socio-economic environments. Earnings-management practices detected in those countries are expected to be affected by specific socio-economic features of the Anglo-American and the Euro-Continental environments. We explain earnings-management practices by incentives suggested in the literature to reveal which motives are prominent within each environment.We tested our earnings-management motives (EMM) model using appropriate panel-estimation techniques over 1674 Canadian and 1470 French firm-year observations. Our results provide evidence that incentives for earnings management for French firms are specifically linked to contractual debt costs and effective tax rate. However, Canadian firms show specific incentives matched with a dynamic capital market. Issuing equity is a strong motive for earnings management in Canadian firms. 相似文献
993.
Brian Low Author Vitae Wesley J. Johnston Author Vitae 《Industrial Marketing Management》2006,35(6):676-689
This paper first defines and then presents a model of “relationship equity” for business markets. It points out that the potential benefits of managing relationship equity have been largely ignored and that a general model and stream of relevant research questions could be useful to marketing and relationship practitioners. The model developed considers the special case of key account management as antecedent, two different types of moderator variables, relationship equity as a perception by the buyer, and switching behavior via adoption of new telecommunication services as a result of this perception. The model is used as a basis for developing a number of working propositions. 相似文献
994.
Article impact is becoming an increasingly popular metric for assessing a scholar's influence, yet little is known about its properties or the factors that affect it. This study tests whether author, article, and methodological attributes influence the impact of SMJ articles, defined as summed counts of article citations. Findings reveal that authors having fewer, more‐often cited articles tended to have SMJ articles that received the most citations. In addition, whether an article appears in a regular or a special issue is not a stable predictor of its impact. Moreover, empirical articles that test primary data, control for more threats to internal validity, and have higher statistical power tend to receive more citations. Further, an article's long‐term impact oftentimes becomes apparent shortly after its publication. Overall, the findings provide new insights into the determinants of impact and its temporal qualities and help explain some of the differences between high and average impact articles. The findings also underscore the need for transparency between author publication strategies (article volume, impact) and the requirements of his/her institution. Implications for authors, reviewers, editors, and administrative evaluation are offered. Copyright © 2005 John Wiley & Sons, Ltd. 相似文献
995.
996.
基于资本必须覆盖风险命题的要求,银行的风险管理能力决定了银行的资本规模和资本的配置,银行资本管理实质上等价于风险管理,资本约束实质上就是风险约束。资本软约束是制约中国商业银行成长的主要障碍之一,但仅仅致力于资本充足率问题的解决并不能保证我国商业银行的可持续成长,风险约束是制约我国商业银行成长的瓶颈。只有从制度、技术和经营战略等方面入手,不断提高风险管理能力,建立以资本约束为核心的业务增长模式和资源配置方式,尽快实现成长模式由资金约束到资本约束的转变,中国商业银行才能在效益、质量和规模协调发展的基础上实现持续成长。 相似文献
997.
浅议油田设备采购管理 总被引:1,自引:0,他引:1
雷惠博 《石油工业技术监督》2006,22(7):44-46
阐述了油田设备采购的重要性,分析了油田设备采购的特点、现状以及存在的问题,提出了加强和完善设备采购管理的措施。指出,在招标采购中,一是要制定好详细的设备技术参数,二是制定好招标文件,三是制定好评标办法及标准。 相似文献
998.
张金钟 《石油工业技术监督》2006,22(12):23-25
从螺杆泵采油技术在油田应用中的实际出发.阐述了该项技术在从试验向规模化推广应用过程中,以强化全面质量管理为基点.重视螺杆泵采油技术应用中各个环节的质量控制,从组织机构的建立、管理制度的制定、人员素质的提高、配套技术的完善等方面。强化管理和质量控制,使这项试验技术成功转型为常规技术,并得以规模化应用。阐明了全面质量管理在螺杆泵采油技术应用中发挥的重要作用。 相似文献
999.
为了完成生产经营任务,采油企业内某些单位客观上还存在一些短期行为。从最终影响来看,采取短期行为,可能使得采油成本在短期内趋于下降,但会导致后期成本急剧上升,不利于企业的可持续发展。因此,需要运用法律、行政、制度、政策等多种手段,建立成本管理控制长效机制,以克服各种短期行为的发生,从而实现采油企业成本的长期效能。 相似文献
1000.
财政国库管理制度改革对政府财务行政改革的推动作用 总被引:1,自引:0,他引:1
当前我国行政管理体制改革和财政国库管理制度改革正在稳步地推进,按照十六届三中全会的精神,我国的改革已到了整体协调推进的新时期.而财政国库管理制度改革是为政府行政提供资金的一项制度保证,其本身就是政府的一项财务行政活动,因此,财政国库管理制度改革作为我国财政领域的一项重要的制度创新,必将对我国的政府财务行政改革产生深远的影响. 相似文献