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1.
本文采用文献法和比较法,对中国耕作制度的历史演变进行梳理和总结,探讨当前中国实行耕地轮作休耕制度的现实背景,归纳轮作休耕国家试点和地方试验的做法,分析传统耕作制度对轮作休耕的经验意义,提出完善轮作休耕制度的思路。研究发现:(1)中国主要经历了撂荒耕作、休闲耕作、连作耕作和复种轮作4种耕作制度,形成了精耕细作的土地用养结合模式及相关的一整套技术措施。(2)目前高度集约化的复种轮作制使耕地产能严重透支,耕地总体健康状况堪忧。(3)中国实行轮作休耕可从传统的用地养地模式中汲取经验,但并非简单的复制。(4)实行轮作休耕制度需要综合考虑国内外制度基础和政策环境,需要在区域操作模式、技术路径、时空配置等方面进行完善。 相似文献
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With increased regulatory focus on audits and concerns about whether audit regulation is achieving its stated aims, it is timely to investigate how regulator inspection of audit files and partner rotations may be affecting staffing decisions. This is an important issue, which affects all audits, as the calibre of staff allocated across engagements impacts the quality of audit work delivered. This study reports the results of an experiment where auditor participants allocate staff across two audits, where regulation anticipated (none, inspection, rotation) and a client request for the best staff (absent, present) are manipulated between‐subjects. We find that auditors allocate lower calibre staff when neither an inspection nor rotation is anticipated than when either is anticipated. When an inspection is anticipated, auditors allocate staff with more knowledge and compliance skills. When a rotation is anticipated, auditors allocate staff with more people skills. A client request for the best staff only has an effect when a partner is due to be rotated, where auditors allocate staff with more people skills in response to the client request. Our findings provide greater understanding of staffing decisions, which may affect audit quality if concerns around audit inspections and partner rotations are perceived by auditors as more important than the underlying risk or complexity of an engagement when allocating staff. 相似文献
3.
《China Journal of Accounting Research》2020,13(4):361-385
Rotation is a practice whereby officials are regularly moved between equally ranked positions. Focusing on governor rotation, this paper examines the effect of official rotation on corporate innovation in China. First, we find that official rotation significantly promotes corporate innovation, including enterprises’ innovation investment, quantity, and quality. Second, we find that the effect of official rotation on corporate innovation varies because of official and regional heterogeneity. Officials rotating from other provinces significantly stimulate corporate innovation, but officials rotating from the central government have an insignificant influence on corporate innovation. In addition, officials rotating to non-eastern regions significantly enhance corporate innovation, while officials rotating to eastern regions have a negligible impact on corporate innovation. We further examine the driving mechanism behind the effect of official rotation on corporate innovation and find that officials rotating from eastern regions to non-eastern regions can significantly promote corporate innovation, but officials rotating from non-eastern regions to eastern regions do not boost corporate innovation. These findings imply that the different effects of official rotation on corporate innovation are due to the official experience effect. We also find that official rotation can promote corporate innovation through reducing corporate charitable donations and increasing corporate innovation subsidies. In a supplementary analysis, we find that GDP-oriented performance appraisal pressure weakens the effect of official rotation on corporate innovation. The lower the pressure on officials regarding their performance, the more significant the effect of official rotation on corporate innovation. In addition, official rotation can significantly promote the development of the regional economy and improve the GDP growth rate via corporate innovation, which is a micro-level economic growth effect of official rotation. Overall, our findings further verify the economic effect of official rotation and extend our understanding of the influencing factors of corporate innovation from the perspective of the official governance system. Our findings also have clear policy implications for how the government can improve the official governance model to promote corporate innovation during the transition period of the national innovation system. 相似文献
4.
《Journal of Comparative Economics》2022,50(1):196-220
We study how local leaders matter for economic growth by examining the impacts of exogenous transfers of leaders across China’s provinces on land transactions in the primary market. We find that new provincial leaders attract investment in industrial land from the provinces of their previous positions. The leaders’ impacts are greater when their freedom to deploy their business connections in the land market is greater. More importantly, we find evidence of positive impacts of land transactions on economic growth, which should bode well for the careers of the local leaders, albeit there is some evidence of rent seeking among officials especially when they are too old for further promotion. 相似文献
5.
塔脚板是铁塔的关键部位,某些荷载大的塔脚板采用加劲板四周围焊成一圈,以目前的放样软件还不能解决该加劲板的放样,只能采用三维绘图解决,不能实现柔性设计,效率低。针对此问题,本文通过点坐标法推导出计算公式,节省放样时间,缩短加工周期。 相似文献
6.
针对传统的频谱分析和自相关函数反演周期时常出现虚假周期的问题,提出了多重交叉残差法处理空间旋转目标雷达散射截面(Radar Cross Section,RCS)的时间序列。以空间跟踪和监视系统(Space Tracking and Surveillance System,STSS)卫星为例,仿真了空间目标失稳旋转状态,对比了频谱分析、自相关函数和多重交叉残差3种方法的处理结果,发现当目标存在进动运动时多重交叉残差法抗干扰能力更强。在此基础上,进一步研究了不同章动角时多重交叉残差法对旋转周期的反演效果,结果表明章动角大小会影响旋转周期的反演准确度,且章动角达到一定数值后,卫星进动幅度过大导致RCS序列周期性模糊,无法用多重交叉残差法反演出旋转周期。 相似文献
7.
The growth of an even-aged stand usually follows a S-shaped pattern, implying that the growth function is convex when stand age is low and concave when stand age is high. Given such a growth function, the Faustmann model could in theory have multiple optima and hence an interior local minimum solution. To ensure that the rotation age at which the first derivative of the land expectation value equals zero is a maximum, it is often assumed that the growth function is concave in stand age. Yet there is no convincing argument for excluding the possibility of conducting the final harvest before the growth function changes to concave. We argue that under normal circumstances the Faustmann model does not have any interior minimum. It is neither necessary nor proper to assume that the growth function is concave in the vicinity of the optimal rotation age. When the interest rate is high, the optimal rotation may lie in the interval on which the growth function is convex, i.e. before volume or value growth culminates. 相似文献
8.
生态红线划定是城市可持续发展的基础,目前的生态红线划定主要采用国家生态红线划分标准来进行,没有考虑与城市建设用地空间的相互协调,为了解决这一问题,以多智能体系统理论为基础构建"城市建设用地—生态保护红线"协调的决策模型,协调城市建设发展与生态环境保护的现实需要,确定不同保护和发展模式下的城市生态红线。以鄂州市作为研究区域进行实验,模拟了不同生态保护模式下的生态保护红线划定情况,结果表明在生态红线划定中考虑多主体的决策因素有助于协调优化城市生态环境保护与城市发展的矛盾。 相似文献
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