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1.
    
I examine the incidence of fraud from c.1720 to 2009 and relate it to the occurrence of significant financial scandals. Focusing on the UK, and US prior to Enron, and using a detailed dataset of significant events and news content, underpinned by examination of specific watershed scandals, the paper highlights the regulatory response to scandals and the implications for accounting and financial reporting. The evidence reveals the incidence of fraud and financial scandal to be historically contingent and skewed towards certain sectors, particularly banking and finance, facilitated by complex group structures and international capital mobility, and mediated by managerial incentives and ownership concentration. Financial reporting and auditing can mitigate fraud opportunities in all sectors and businesses without complex group structures, and the accounting profession achieved some success in this respect up to the mid-1970s. Since then, the profession has been increasingly challenged by, and to some degree implicated in, the development of interconnected and international business networks, which, combined with wider financial deregulation, has led to a resurgence of fraud and financial scandal not previously experienced since the mid-nineteenth century.  相似文献   
2.
股权分置改革后财务舞弊压力、机会和藉口三因素随之发生新变化,特别是财务舞弊手法不断翻新,因此,我们必须从正式制度和非正式制度安排两方面做出相应的财务舞弊约束对策,如加强对上市公司管理层的监管;加强对大股东的监管;完善上市公司"一点三线"监管体制;建立财务舞弊者补偿措施;制定会计行业伦理准则;加强会计人员自身的伦理道德素质等。  相似文献   
3.
国际贸易中信用证欺诈例外及相关法律问题   总被引:2,自引:0,他引:2  
迄今为止,我国有关信用证欺诈例外的成文法制建设尚处于空白状态,为了更好地借鉴国外的经验完善国内体制,本文拟对信用证欺诈例外的产生、发展、特征及具体司法操作中何谓欺诈、欺诈例外的排除适用问题等作一系统研究,并就我国在司法实践中存在的问题进行探析,提出自己的一些看法。  相似文献   
4.
法务会计是一个结合会计学、法学、审计学等数个学科领域的交叉学科,它是治理财务舞弊的最佳方法。本文通过对科龙案件的分析,指出法务会计在我国的发展虽已初具规模,但仍存在一些问题,如无完善的理论体系和制度,宣传不到位,缺少实践。最后,针对这些问题提出推进法务会计的理论研究,建立完善的制度,大力宣传法务会计和逐步推广其业务的策略。  相似文献   
5.
    
We examine the association between financial statement comparability and the likelihood of accounting fraud. Prior research documents a negative association between the quality of a firm's reporting environment and accounting fraud. We build on this literature and show that poor financial statement comparability is associated with a greater likelihood of accounting fraud. We also find that accounting comparability declines over time as the year of fraud detection approaches and that the association between comparability and fraud becomes more negative over this time. In addition, we find that financial statement comparability improves after fraud detection, consistent with the notion that managers improve their financial reporting quality after fraud.  相似文献   
6.
Abstract

Background

Fraud- or theft-related crimes account for the highest number of crimes in the mental health industry in the US.  相似文献   
7.
A large amount of administrative effort is directed towards making elections credible and reducing electoral fraud in large democracies. However, it is not clear if such policy efforts have a feedback effect on political competition. In this paper, we exploit plausibly exogenous variation in perceptions of electoral credibility following the introduction of a technology-induced voting reform in India and find significant impacts on political competition. Electronic voting machines in India were mandated to include an additional layer of transparency by the introduction of a Voter-Verified Paper Audit Trail (VVPAT). We find that with the introduction of VVPAT, the winning margins and vote share of winners decline whereas the number of candidates in the average race increases. The results are robust to econometric concerns arising out of staggered implementation of the program providing support to our identification design. Our results also point to heterogeneous effects of the VVPAT roll-out in constituencies that received it only once relative to those that got the VVPAT in two successive elections. Interestingly, we note that much of the welfare improvement through increased political competition is reversed with more experience, suggesting the presence of important learning effects.  相似文献   
8.
An Austrian interpretation of the New Keynesian small menu cost model of the business cycle is proposed. Austrian and New Keynesian business cycle theories share the feature that the cycle is generated by rigidities which prevent the economy from adapting instantaneously to changing conditions. Austrian business cycle theory is capital-based, focusing on credit expansion which artificially lowers interest rates and causes an investment boom and unsustainable business expansion. In contrast, the New Keynesian small menu cost model of the business cycle is based on nominal rigidities which prevent markets from clearing. Small menu costs introduce dichotomous behavior, where firms find it locally optimal to avoid instantaneous output price adjustments in the face of the cost, but this local optimum results in economy-wide output and employment fluctuations which are much greater in relative magnitude. The small menu cost model of the business cycle is extended and reinterpreted in light of Austrian business cycle theory with heterogeneous, multiply-specific capital, thus providing a rigorous formalization of the Austrian business cycle. The Austrian interpretation of this New Keynesian model fortuitously addresses several of its shortcomings. JEL classification B53, E12, E23, E32  相似文献   
9.
在集资诈骗罪认定方面存在着一些问题,不存在以存单为表现形式的集资诈骗行为;区分本罪既遂与未遂应以行为人是否实际控制集资款为标准;并具体分析了本罪罪数形态中法条竞合与牵连犯的认定,以及共犯中如何确认犯罪数额的问题。  相似文献   
10.
作为费用成本核算链上的重要一环——存货,是企业流动资产中占用比例最大、流动性最弱的项目。其种类繁多,收发频繁,经历采购、入库、保管、领发、使用等一些列生产经营过程,在企业滞留时间长,核算使用的账户多,内部流转和结算关系复杂,利用存货虚增资产、虚减税金、虚计损益的舞弊极易形成,而存货核算舞弊的手段之一便是利用存货计价的可选择性进行账户调节。因此,通过专门的审计方法与技巧来查找存货计价的舞弊原因与手段,对遏制会计信息失真有着重要意义。  相似文献   
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