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1.
The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date.  相似文献   
2.
As part of the reforms of their systems for financing and delivering health care, many transition economies, particularly in central and eastern Europe, have adopted national insurance funds that are institutionally separate from ministries of health. Most of these countries have also grappled with the problem of restructuring the delivery system, especially the need to reduce hospital capacity. Although improving the performance of medical care providers through a shift from passive budgeting to explicitly incentive mechanisms is important, why this change in financial relations between the government and providers could not be implemented simply by reforming the role of health ministries is not obvious. This paper presents an explicit rationale for the separation of powers between the regulator (the ministry of health) and the financing body (the insurance fund), based on the inability of a single agency to commit to closing hospitals. JEL classification: L51, P20, P35, I18.  相似文献   
3.
This paper presents a model of group formation based on the assumption that individuals prefer to associate with people similar to them. It is shown that, in general, if the number of groups that can be formed is bounded, then a stable partition of the society into groups may not exist. (A partition is defined as stable if none of the individuals would prefer be in a different group than the one he is in.) However, if individuals' characteristics are one-dimensional, then a stable partition always exists. We give sufficient conditions for stable partitions to be segregating (in the sense that, for example, low-characteristic individuals are in one group and high-characteristic ones are in another) and Pareto efficient. In addition, we propose a dynamic model of individual myopic behavior describing the evolution of group formation to an eventual stable, segregating, and Pareto efficient partition. Journal of Economic Literature Classification Numbers: C72, H41.  相似文献   
4.
Summary. This research studies the role of multivariate distribution structures on random asset returns in determining the optimal allocation vector for an expected utility maximizer. All our conclusions pertain for the set of risk averters. By carefully disturbing symmetry in the distribution of the, possibly covarying, returns, we ascertain the ordinal structure of the optimized allocation vector. Rank order of allocations is also established when a permutation symmetric random vector is mapped into the returns vector through location and scale shifts. It is shown that increased dispersion in the vectors of location and scale parameters benefit, ex-ante, investors as does a decrease in the rank correlation coefficient between the location and scale parameter vectors. Revealed preference comparative static results are identified for the location and scale vectors of asset returns. For most issues addressed, we arrive at much stronger inferences when a safe asset is available. Received: August 8, 2000; revised version: January 8, 2001  相似文献   
5.
We present a probabilistic model based on the one developed by Hernández Mendo and Anguera (Revista de Psicologíca Social, 16(1), 71–93, 2001). Here we have tried to break down the interaction contexts that the opposing teams are able to generate and transform during the game. We are aware that a given player or team does not produce consistent behaviour in similar situations. However, a degree of uncertainty is assumed to exist regarding whether the results obtained are a specific function of the analysis used. In order to carry out this research a category system which optimized that used in the previous model was developed. This system should enable the interaction between teams to be observed within the actual play of a soccer game. A lag sequential analysis was performed on the basis of a coding of the behavioural flow. After describing the behavioural patterns obtained a probabilistic model of the development of play in soccer is proposed.  相似文献   
6.
城市空间结构是城市经济结构和城市社会结构的空间投影,城市经济结构的变化必然促进城市空间结构的转型。新中国成立后,几乎所有的中国城市都经历了由服务性城市向生产性城市的转型。改革开放以来,特别是1990年代的城市改革,使城市在区域中的中心功能地位得到强化,部分城市开始从生产性城市向服务性城市转型,服务经济快速增长,城市空间结构也经历了空间重组和功能转移。本研究运用北京市1949-2010年第三产业各部门增加值数据和主要时段第三产业用地空间布局状况,从产业链、产业支撑、产业融合和服务外包四种服务经济发展模式入手,分析了服务经济作为城市空间结构转型的内在机制和空间演化趋势。  相似文献   
7.
内生增长理论的生成机理研究   总被引:2,自引:0,他引:2  
对传统生产方式内在限制的发现促成了依靠知识进步带动现代经济增长的努力; 通过对不同增长速度来源的分析导致内生经济增长理论的形成; 发展经济学家关于复兴开发教训的研究进一步证实“知识进展是长期的真实的生产率提高的基本要素”。知识经济实际上是一种“内生的经济增长方式”。与此相适应, 内生增长产生了一组新的政策结构。  相似文献   
8.
朱富强 《财经研究》2012,(4):16-25,133
新古典主义主要基于力量博弈解释制度变迁,但实际上促进制度变迁的因素有三类:一是社会力量结构的自发变动,二是社会力量结构的自觉变动,三是对制度本质的社会认知提高。其中,后两者都与认知有关,认知在非正式制度转化为正式制度中扮演着重要角色。同时,新古典主义主要基于效率原则设计社会制度,但实际上制度优化有两大原则:正义原则和效率原则。其中,正义原则是根本性的,制度的设立和完善必须体现不断深化的社会正义和应得权利。  相似文献   
9.
曾鸿  耿源 《科技和产业》2022,22(11):280-283
在碳达峰和碳中和的战略目标下,为了对四川省三类产业碳排放规模进行分析,选取四川省三类产业2005—2019年的数据,通过建立面板数据模型分析四川省三类产业的就业结构与GDP增速对碳排放规模的影响。结果表明,四川省三类产业的就业结构、GDP增速对碳排放规模的影响都十分显著,三类产业的自发碳排放规模也存在一定差异。最后根据结论提出促进绿色就业和鼓励新型能源发展来减少碳排放规模的建议。  相似文献   
10.
张野 《价值工程》2011,30(12):313-313
随着西部大开发战略的实施,我国高速公路建设逐渐向山区推进。山区地形复杂,路线平纵面指标变化明显,桥隧结构物比例较大,这些都增加了高速公路基础设施设计的难度。  相似文献   
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