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1.
过去的十几年间,我国木材进口迅猛增长.木材的大量进口一方面缓解了国内的需求压力,另一方面也带来了诸多不利影响.因此,研究我国木材进口迅猛增长的根源意义重大.在分析我国近年来原木进口变化趋势的基础上,利用逐步回归法定量分析了导致我国木材进口快速增加的主要因素.研究结果表明:1993-2008年间,国内木材产量、家具和木材... 相似文献
2.
Daniel Zéghal Sonda Chtourou Yosra Mnif Sellami 《Journal of International Accounting, Auditing and Taxation》2011,20(2):61-72
This paper examines whether mandatory adoption of international accounting standards, IAS/IFRS, by French companies is associated with lower earnings management. In addition, the impact of six factors that may be related to earnings management level are also considered: the independence and the efficiency of the board of directors, the separation of roles of CEO and Chairman of the board, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets.Based on a sample of 353 French listed groups relating to the period 2003–2006, our results show that the mandatory adoption of IAS/IFRS is associated with a reduction in the earnings management level. In addition, the independence and the efficiency of the board of directors, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets are important factors for enforcement of IAS/IFRS in France. Mandatory adoption of IAS/IFRS has decreased earnings management level for companies with good corporate governance and those that depend on foreign financial markets. 相似文献
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本文通过解读当今世界国际科技合作在地球观测领域发展的新格局,分析新形势下地球观测领域国际科技合作的影响因素,探讨我国地球观测领域国际科技合作的对策。 相似文献
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双品类存货组合的质押率研究 总被引:1,自引:0,他引:1
本文假设静态质押模式下组合质押存货的价格变动相互独立并服从对数正态分布。在此基础上,构建质押率决策模型并对其影响因素进行分析。研究结果表明:存在使银行期望利润最大化的最优质押率;质押率与银行贷款利率呈同向递增趋势,随着贷款周期的增加呈现先增加后减小趋势。 相似文献
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叶映红 《广西经济管理干部学院学报》2013,(3):33-38
广西非金融企业债券融资工具偏少,发行规模小,债券融资占比低,发展缓慢。究其原因是多方面的,有企业发行主体本身的内部因素,也有国家宏观政策环境和广西债券发行环境等方面的外部因素,文章在分析了影响广西非金融企业债券融资的主要相关因素的基础上提出了相应的发展建议。 相似文献
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This study compares the use of flexible work practices in wholly owned South African (SA) companies with that in foreign-owned companies. Data were obtained from questionnaire results of a study conducted by Horwitz and Franklin (1996) of flexible work practices in SA organizations. The questionnaire was used as part of a collaborative research project involving three countries (Brosnan et al ., 1996). It was found that SA-owned companies use certain flexible work practices to a lesser extent than foreign-owned companies. This was found to be the case particularly in the use of numerical forms of flexibility, such as sub-contractors/consultants and the use of temporary employees. Use of subcontractors/consultants and temporary staff agencies was found to be the greatest in partially foreign-owned companies. A larger proportion of foreign-owned companies have lower labour costs than do SA-owned companies. This has, however, not been as a result of the greater use of flexible work practices. Foreign-owned companies make more joint decisions with unions than do SA-owned companies when changing work practices. 相似文献
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Ken Kamoche 《International Journal of Human Resource Management》2013,24(7):993-997
This article introduces the special issue that seeks to spur the debate on the challenges of managing people in organizations in Africa. The debate on HRM in Africa has proceeded with tentative steps and now clearly needs to be located firmly within the international management context. It is not the purpose of this special issue to discover or develop an over-arching model of HRM. That has been attempted elsewhere. Our purpose is to bring together the various threads that characterize the on-going debate and hopefully move towards a more specific research agenda which captures the complexity of managing on the African continent. Some of these threads include the formulation of new perspectives on HR research, finding common ground with diverse disciplines and tackling enduring problems like ethnicity and discrimination. 相似文献
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中国与中亚5国农产品贸易的互补性分析 总被引:2,自引:0,他引:2
中亚5国与中国毗邻,双方在农业领域的合作前景十分广阔,随着上海合作组织区域经济合作的不断深入,中国与中亚5国农产品贸易增长迅速。本文运用修正的显示性比较优势指数、贸易强度指数和产业内贸易指数对中国与中亚5国农产品贸易互补性进行了实证分析。研究表明:中国与中亚5国在农产品生产要素和农产品贸易方面均存在互补性,且贸易互补性与生产要素的互补性相吻合。然而,双边贸易规模还较小,双方潜在的互补性未能充分转化为现实的互利性,因此,中国要加强与中亚5国的农产品贸易合作。 相似文献