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排序方式: 共有1324条查询结果,搜索用时 15 毫秒
31.
阐述了计量标准考核的现状及存在问题,提出了在计量标准考核中运用数理统计技术的具体方法、步骤,即通过核查标准建立测量过程统计控制,进而实现实验室的运行控制。 相似文献
32.
中国物流与采购联合会托盘专业委员会通过一个多月的细致调研,涉及相关企业300余家,范围涵盖了托盘的生产,使用、销售等环节。这次调研工作本着实事求是的原则,深入细致的对中国托盘生产与使用等具体情况进行了广泛摸底工作。在调研中采取了点线面相结合,函调与现场调研相结合的方法,在调查对象的选择上突出了代表性,从行业上包含了生产企业,运输企业,仓储企业和流通企业,从地域分布上选择了物流业比较发达的北京,天津,上海,广州四大城市作为现场调研的主要目标。
托盘专业委员会通过这次调研,对我国托盘的使用情况进行具体分析、了解。此次调研工作从托盘的现状、存在的问题.如何解决等方面着手,其结果有利于加强托盘行业的协调与指导,为物流管理部门和相关企业提供有价值的资料和建议。[编者按] 相似文献
33.
Kiridaran Kanagaretnam Jimmy Lee Chee Yeow Lim Gerald Lobo 《Review of Accounting Studies》2018,23(4):1588-1628
Using an international sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics. We explore the effects of two country-level institutional characteristics—strength of legal institutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when the legal institutions in a country are stronger and is more pronounced when the capital market pressure is stronger. Finally, we examine the relation between societal trust and tax evasion, an extreme and illegal form of tax avoidance. We show that societal trust is negatively related to tax evasion and the negative relation is less pronounced when legal institutions are stronger. 相似文献
34.
35.
本文分析了煤炭企业班组面临的问题,指出执行主体、执行文化和有效控制缺失是班组执行的现状,提出从提高班子领导力,提升员工行动力,构建班组执行文化加强煤炭企业班组执行力建设。 相似文献
36.
The extant literature offers extensive support for the significant role played by institutions in financial markets, but implicit regulation and monitoring have yet to be examined. This study fills this void in the literature by employing unique Chinese datasets to explore the implicit regulation and penalties imposed by the Chinese government in regulating the initial public offering (IPO) market. Of particular interest are the economic consequences of underwriting IPO deals for client firms that violate regulatory rules in China’s capital market. We provide evidence to show that the associated underwriters’ reputations are impaired and their market share declines. We further explore whether such negative consequences result from a market disciplinary mechanism or a penalty imposed by the government. To analyze the possibility of a market disciplinary mechanism at work, we investigate (1) the market reaction to other client firms whose IPO deals were underwritten by underwriters associated with a violation at the time the violation was publicly disclosed and (2) the under-pricing of IPO deals undertaken by these underwriters after such disclosure. To analyze whether the government imposes an implicit penalty, we examine the application processing time for future IPO deals underwritten by the associated underwriters and find it to be significantly longer than for IPO deals underwritten by other underwriters. Overall, there is little evidence to suggest that the market penalizes underwriters for the rule-violating behavior of their client firms in China. Instead, the Chinese government implicitly penalizes them by imposing more stringent criteria on and lengthening the processing time of the IPO deals they subsequently underwrite. 相似文献
37.
生涯适应力(career adaptability)是职业生涯建构理论提出的核心概念,是个体实现终身可就业性的保障,而职业成功观作为个体对职业成功的主观评价标准,反应着个体的职业发展目标和动机,本研究以北京市某高校学生(N=437)为样本,在相隔4周的两个时间点收集数据,通过建立多步多重中介模型来探究二者之间的关系.结果表明,职业成功观(内在满足维度)通过易变性职业生涯态度和职业探索两个中介变量多步影响生涯适应力,不仅支持了职业生涯建构理论和自我决定理论,也为实践中提高员工生涯适应力开拓了新视野. 相似文献
38.
Do analysts who understand accounting conservatism exhibit better forecasting performance?
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Jay Heon Jung Sonya S. Lim Jinhan Pae Choong‐Yuel Yoo 《Journal of Business Finance & Accounting》2017,44(7-8):953-985
This study investigates the performance of analysts when they match the asymmetric timeliness of their earnings forecast revisions (i.e., asymmetric forecast timeliness) with the asymmetric timeliness of firms’ reported earnings (i.e., asymmetric earnings timeliness). We find that better timeliness‐matching analysts produce more accurate earnings forecasts and elicit stronger market reactions to their forecast revisions. Further, better timeliness‐matching analysts issue less biased earnings forecasts, more profitable stock recommendations and have more favorable career outcomes. Overall, our results indicate that analysts’ ability to incorporate conditional conservatism into their earnings forecasts is an important reflection of analyst expertise and professional success. 相似文献
39.
管婧婧 《桂林旅游高等专科学校学报》2014,(5):34-38
福利旅游作为一种促进社会公众,特别是弱势群体参与旅游活动的重要手段,在西方各国已经有了较好的实践。随着中国旅游业的发展,在追求旅游经济效益的同时,让公民更公平地参与到旅游活动中来,成为旅游发展中的重要任务。通过对国内外福利旅游理论和实践的分析,以类型学的方法,提出了福利旅游的分类框架。并在福利旅游实施者和受益者构成的分类框架下,探讨了福利旅游可能的运作模式,为如何在中国实施福利旅游提供了思路。 相似文献
40.
Weng Marc Lim 《旅游业当前问题》2017,20(1):38-42
Many countries face a decline in tourist confidence and reduced travel intentions after disasters. However, Malaysia – a country that experienced a series of aviation tragedies throughout 2014 – encountered an overall increase in inbound tourists and monetary receipts. This article more closely examines the effects of these unfortunate events on Malaysian tourism and identifies several strategic avenues that can contribute to restoring tourist confidence and reigniting tourist interest in travelling to disaster-stricken countries. 相似文献