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1.
This study examines the financing/funding of private firms in China. Our results show that private firms are significantly less funded through formal financing channels such as bank loans than state-owned firms, and hence have to resort to alternative financing such as trade credit. Consistent with the theoretical expectation and literature, there is a substitution effect between trade credit and bank loans for private firms, but this effect is much weaker compared to that of state-owned firms. Moreover, while the univariate comparisons indicate that private firms obtain more notes payable than state-owned firms, the multivariate regression analyses show that the relation between bank loan and notes payable is positive and indifferent between private and state-owned firms. 相似文献
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《Critical Perspectives On Accounting》2014,25(4-5):293-303
Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical development of social science studies of taxation. 相似文献
4.
《Critical Perspectives On Accounting》2014,25(6):529-538
This article highlights how recent reforms to the auditing and assessment of local public services in England suggest there will be a shift from panoptical to ‘synoptical’ monitoring approaches. This is because the UK Government has abolished its centralised monitoring regime and instead required local authorities to publish a range of financial and performance datasets online, ostensibly so that citizens can hold organisations to account directly. However, the complexity and raw nature of these data, along with the sidelining of professional auditors, will result in most citizens being either unable or unwilling to undertake this task. As such, the proposed ‘synoptical’ approach will not materialise. Indeed, other legislative changes will mean that outsourcing firms effectively become the new, unaccountable observers of local public sector bodies within an enduring panoptical system. In many cases these companies will then assume responsibility for delivering the same services that they have assessed. 相似文献
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Rekha Rao-Nicholson 《International Journal of the Economics of Business》2015,22(1):87-117
This paper examines the influence of the 2007–08 financial crisis on value creation for acquirer’s shareholders in the banking industry using a sample of 883 deals over 2004–12. Applying an exploratory and top-down approach, banking acquisitions are considered at the global level, narrowing the analysis step by step to consider domestic versus cross-border acquisitions. Then cross-border deals are split based on the economic development of the acquirer and target countries. It is observed that only acquisitions involving emerging-economy acquirers and developed-economy targets generate positive and significant returns to shareholders after the crisis. Major changes in the global acquisition landscape are also observed since 2007, with emerging-economy banks increasing their acquisition activity, both nationally and internationally. 相似文献
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The aim of the present study is to reveal the opinions of the chefs who working as a manager in the kitchen department within the food and beverage sector about what changes might have occurred in their occupation and food and beverage sector after the COVID-19 outbreak. The data were collected through online interview forms and content analysis was used as a data analysis method. The findings reveal three main categories: general opinions after the COVID-19 outbreak, changes that could occur in the food and beverage sector after COVID-19 outbreak, and thoughts for the future of the chef occupation after the COVID-19 outbreak. Since this paper is the first to reveal the opinions of the chefs about what changes might have occurred in their occupation and food and beverage sector after the COVID-19 outbreak, and no similar study could be found in the existing literature, these findings are original. 相似文献
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The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards (IPSAS) in the member states of the European Union (EU). After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting (cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting) used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS. 相似文献
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随着经济社会的发展,城乡关系与区域经济空间结构不断从低级向高级阶段演化.长期以来,我国三次产业之问与城乡之间的非有效联动发展导致了城乡经济空间的二元割裂,而这又进一步制约了产业的升级与区域经济空间结构的优化.现阶段,三产互动已成为提升产业现代化的重要途径,以此为基础和重要内涵的城乡统筹发展模式在有效促进城市经济空间从大... 相似文献
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随着我国经济的不断发展,民间资本的实力不断发展壮大。为正确引导其健康发展,国家出台了很多相关的政策法规。民间资本对我国的经济发展有着重要的作用,其中,民间资本进入金融领域,发挥其灵活、多样的特点,既有利于经济发展,也有利于其自身的壮大。本文分析了松原市民间资本在金融领域的发展现状及特点,指出了存在的问题,并针对问题提出了对策建议。 相似文献
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Stanley Brodie 《Economic Affairs》2010,30(3):9-13
Charities have always had to show that they provide a ‘public benefit’, the meaning of which has been developed by case law. The Charity Commission, a body created by the last government, has provided guidance on the meaning of ‘public benefit’ which is at odds with the meaning developed in case law – and therefore in conflict with the statute under which the guidance was ostensibly provided. The Charity Commission has also allowed charities to engage in political campaigning, an activity which the House of Lords has held no charity can lawfully pursue without losing its charitable status. The Charity Commission and its guidance should be scrapped. Professionally qualified and independent Charity Commissioners should be appointed. 相似文献