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711.
This study attempts to identify the connection between the board of directors (BoD) and the controlling shareholder. We investigate how this connection affects the corporate governance practice and market performance of Hong Kong listed firms. Our results reveal that close connections between the BoD and the controlling shareholder have a negative effect on corporate governance practice. Our findings also indicate a lower market valuation for firms with a connected BoD. The evidence suggests that the market discounts the value of firms with a connected BoD. The evidence seems to reinforce the importance of the role of independent non-executive directors (INEDs) to enhance the independence of BoD. 相似文献
712.
本文分析了我国现金投放和宏观经济运行情况,并以改革开放以来的相关数据为研究基础,运用协整检验、误差修正模型、格兰杰因果关系检验和方差分解对现金供应量M0对国内生产总值GDP和居民消费价格指数CPI的影响情况进行实证分析.结果显示:改革开放以来,我国现金供应总量呈现持续增长的特点,而且增长趋势与GDP、CPI变化趋势具有高度相关性;协整检验结果表明,M0与GDP和与CPI均存在长期稳定的均衡关系;M0是GDP和CPI的Granger原因;M0对GDP增长的影响较弱,对CPI的影响很强.基于实证研究结果,进一步提出了通过改善现金供应状况促进宏观经济平稳健康发展的相关政策建议. 相似文献
713.
欧美的拟征碳关税作为一种新型的贸易壁垒,必将会对我国出口贸易和经济发展产生重要影响。本文全面分析这些影响。认为必须发展绿色贸易和低碳贸易,加快企业"走出去"步伐,以跨越碳关税的贸易壁垒,促进我国出口贸易及可持续发展。 相似文献
714.
大斜度井、水平井钻井活动推动随钻测井技术的快速发展。由于受特殊地质情况、地层各向异性、仪器性能和钻井特殊条件等影响,随钻测井曲线在形态上常常出现一定的异常。分析渤海油田随钻测井曲线形态异常表现形式及其影响因素,制定相应的处理方法,确保测井资料真实性,规范测井资料验收工作,并为监督人员验收测井资料提供必要的参考。 相似文献
715.
The study examined the impact of spatial relationships on firm performance. It also assessed the impacts of network structural and relational characteristics on performance, as well as the moderating effects of these variables on the spatial relationship to performance linkages. The sample comprised 252 firms located in a mold industry cluster in the Zhejiang province of China. Both in‐cluster ties and extra‐cluster ties positively impacted performance. However, the effects of distant ties were more pronounced. Tie stability had a positive effect whereas tie quality had a negative effect on performance. Network centrality, tie strength, and tie stability strengthened the relationship between in‐cluster ties and performance. By contrast, all network tie characteristics weakened and changed the form of the relationship between extra‐cluster ties and performance. The findings suggest the need for cluster firms to consciously cultivate distant linkages in their network ties in order to neutralize the tendencies for lock‐in and to arrest entropic deterioration in their respective clusters. 相似文献
716.
Esther B. Del Brio Toru Yoshikawa Catherine E. Connelly Wee Liang Tan 《Journal of Business Ethics》2013,114(1):155-169
This research investigates the interplay between leadership styles and institutional corporate social responsibility (CSR) practices. A large-scale field survey of managers reveals that firms with greater transformational leadership are more likely to engage in institutional CSR practices, whereas transactional leadership is not associated with such practices. Furthermore, stakeholder-oriented marketing reinforces the positive link between transformational leadership and institutional CSR practices. Finally, transactional leadership enhances, whereas transformational leadership diminishes, the positive relationship between institutional CSR practices and organizational outcomes. This research highlights the differential roles that transformational and transactional leadership styles play for a firm’s institutional CSR practices and has significant implications for theory and practice. 相似文献
717.
718.
Management accounting curricula: striking a balance between the views of educators and practitioners
Lin Mei Tan Michael B. Fowler Lindsay Hawkes 《Accounting Education: An International Journal》2013,22(1):51-67
Management accounting education has been subject of considerable debate since the 1970s, particularly in terms of what topics should be taught. The research reported here set out to ascertain the management accounting topics/techniques and the skills/characteristics that are considered important for a graduate who intends to pursue careers in management accounting. Based on a survey conducted on educators and practitioners, the results indicate that educators viewed behavioural implications, activity-based costing (ABC), performance evaluation and product costing as the top four important topics. In contrast, practitioners' top four important topics were cash flow management, operational budgeting, variance analysis and performance evaluation. Overall, traditional techniques, as compared to contemporary techniques, tend to be more widely used by firms. As regards skills and characteristics, practitioners and educators placed high importance on thinking, problem solving, listening and quantitative skills. 相似文献
719.
720.
连续油管定点喷射酸压是一种综合集水力喷砂射孔、水力压裂和水力隔离等多种工艺一体化的新型水力压裂技术。与常规水力压裂相比,连续油管定点喷射酸压具有作业程序简单、施工周期短、作业过程安全可靠等特点。塔里木和田河气田3口水平井通过定点喷射酸压改造取得良好的效果,单井产量明显提高。 相似文献