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91.
刘敏 《福建金融管理干部学院学报》2005,(3):52-55
近年来,我国保险业发展很快,亟需高素质的一线人才,单纯依靠学校培养或企业培训均有其局限性.根据我国目前实际情况,可从培养人才的源头抓起,整合保险教育资源,形成以学校培养为主,企业培训为辅,学界与业界融合这种方式来解决保险教育与市场脱节的问题,建立校企合作的人才培养途径. 相似文献
92.
It has often been claimed that a relative expansion of the service sector has a deleterious effect on economic growth. This paper uses cross-section country-level data from three decades –1960s, 1970s and 1980s – to see whether in fact this negative relation is reflected in the data. It is found that the effect is negative or positive depending on how the role of the service sector is measured, but there is a strong case that effect is in fact usually negative. 相似文献
93.
Yu‐Bong Lai 《Scottish journal of political economy》2016,63(4):331-356
A vast literature asserts that competition among jurisdictions can mitigate corruption. However, empirical studies do not fully support such a conventional view. This paper points out a drawback of the conventional view, that is, it ignores the role played by the owners of immobile factors. Within a standard tax competition model, we amend the conventional view by incorporating the lobbying of the immobile factor owners, and show that fiscal decentralization can aggravate corruption. We also demonstrate that social welfare can be higher under decentralization than under centralization in some cases, whereas the immobile factor owners' lobbying will prevent such a superiority of decentralization from being the outcome. Moreover, we provide an example to show that a better policy outcome and a higher level of corruption can co‐exist, which contrasts with the general belief. 相似文献
94.
Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality. 相似文献
95.
96.
M. Mahdi Tajbakhsh Chi-Guhn Lee Saeed Zolfaghari 《Journal of Purchasing & Supply Management》2010,16(3):163-170
We develop two EOQ-based inventory models in which an inventory manager must determine the order size as well as the supply reliability level in the presence of uncertainty in the quality and/or quantity of supply. The number of acceptable units in the order is captured by the Binomial yield model, and reliability is increased both by increasing the order setup cost and by increasing the unit price. For each developed model, we present an equation of which a solution is the optimal reliability level and a closed form solution for the optimal order size given the optimal reliability level. We then provide a comparison of the two models. 相似文献
97.
Firms developing new products often face the challenge of making investment decisions under uncertain input–cost conditions due to the price volatilities of the materials they use. These decisions need to be made long before the final products are launched on the market. Therefore, firms that invest in the opportunity to switch materials in a timely manner will have the flexibility to react to material price changes and realize competitive advantages. However, volatile material prices may also cause a firm to delay investment. Using real‐options reasoning, this paper studies the influence of input‐cost fluctuations on the timing decision to start new product development (NPD) and thus create the follow‐on opportunity to later replace an existing product. A model that combines waiting and switching options to derive influencing factors of the flexibility value that triggers the investment is developed and tested on a sample of material substitution projects from manufacturing firms. The results show how price uncertainty of the new and the old material, their joint price development, the expected project duration, and competitive preemption are related to the propensity to delay the start of NPD. The findings provide new insights on how timing in adopting materials can be used to hedge exposure to volatile material prices. The insights are relevant for adopters and producers of new materials, as well as for policy makers who strive for supporting the diffusion of new materials. 相似文献
98.
生态网络规划研究进展与发展趋势 总被引:5,自引:0,他引:5
生态网络是稳定生态系统,维系系统内物质与能量流动及引导城镇可持续发展的有效途径。阐述了生态网络的概念与功能,总结了相关研究进展。根据我国生态网络规划目前所处阶段,分析了今后我国生态网络规划的发展方向,提出横向拓展——视角由结构转向功能,纵向深入——宏观规划转向微观动力流循环规律,统筹规划——衔接不同层次生态网络及其与城镇协调发展等发展趋势。 相似文献
99.
100.
Felix Oberholzer‐Gee 《Kyklos》2006,59(3):427-440
In situations of excess demand, many firms use waiting lists to allocate products and services among their customers. The resulting allocation is likely to be inefficient, creating opportunities for Pareto improving trades among those who are waiting in line. Yet, in the queuing context, the trading of places is rare and inefficiencies often persist over time. In this paper, I report the results of a field experiment which allows randomly selected customers to earn up to $10 for letting a stranger cut in line. The higher the offer, the more likely it is that individuals let someone cut in. But while a majority agrees to wait longer, only a small minority accepts the monetary reward. Trading in this market is constrained by multiple social concerns. The obligation not to exploit situations of excess demand and efficiency considerations influence the willingness to let a stranger jump the queue. 相似文献