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991.
Nicola Raimo Filippo Vitolla Arcangelo Marrone Michele Rubino 《Business Strategy and the Environment》2021,30(1):522-534
The limits of financial disclosure in meeting the investors' needs have led to the request for reporting frameworks capable of incorporating information of different nature. Integrated reporting (IR), which is the latest novelty in organisational reporting practice, promises to bring together material financial and non-financial information. IR has received considerable academic attention in recent years. However, little attention has been paid to the role of the audit committee in IR processes, despite the influence that this body has on disclosure, thanks to its supervisory and monitoring functions. This study bridges this gap by analysing the effect of the audit committee attributes on integrated reporting quality (IRQ) from an agency theory perspective. The regression analysis, conducted on a sample of 125 international firms, demonstrated a positive effect of size, independence and meeting frequency of the audit committee on IRQ and a non-significant effect of financial expertise. 相似文献
992.
Howard Ling Phyllis Mo Sidney Leung So Sum Ho Yanto Chandra 《China Journal of Accounting Research》2019,12(2):157-176
Running a social enterprise (SE) is more difficult than running a small or medium-sized enterprise because SEs have to achieve both economic sustainability as business enterprises and their social mission for the benefit of society. After a few years of operation, many SEs fail or struggle for survival. In this study, we examine some of the factors that affect an SE’s profitability, financial management, and business planning and management. Based on in-depth interviews with 22 social enterprises in Hong Kong, we find that SEs with the dual investment objectives of social mission and financial return are more sustainable and competitive than SEs with social impact as their sole objective. Furthermore, SEs managed by non-owner managers have better financial planning and performance than those managed by owner managers. In addition, SEs with an oversight/advisory committee are more competitive and have better management practices than those without such a committee. Our findings have policy implications for government, SEs, funding bodies, and non-profit organizations to enhance and promote the development of the social enterprise sector. 相似文献
993.
贯彻落实科学发展观,对于全面建设小康社会和实现现代化具有十分重要的指导意义。“科学发展观”强调,发展必须是全面的、协调的和可持续的发展。这样的发展关键是要结合我国国情,认真做好“协调”这个大文章。因为,“协调”是“科学发展观”的根本要求,是解决当前我国诸多矛盾和问题的“总钥匙。”为此,党的十六届三中全会依据十六大精神提出了“五个统筹”的发展思路。认真做好“五个统筹”工作,既是“科学发展观”的根本要求,又是贯彻落实科学发展观的关键所在。 相似文献
994.
反恐、防扩散和共同遏制"台独"是中美关系在小布什第一任期内大幅改善的三大根源。在小布什的第二任期开始的时候,美国国内掀起了对中国问题的争论,美国对华战略防范也明显上升,但第一任期内中美关系改善的根源对中美关系的贡献继续存在,经贸关系日益成为中美关系中的主要问题,中美关系继续平稳发展。本文认为,小布什之后美国的对华政策仍将在接触与防范的框架下进行,在未来可预期的时间内中美关系将在斗争与合作的基础上继续发展。 相似文献
995.
The paper considers the evaluation of a nonmarket good on the basis of a complete conditional demand system. It introduces two conditions allowing to identify a generally unique underlying preference ordering which can be employed for evaluation. The functional structure of the corresponding expenditure/indirect utility function and the demand system is described. The conditions proposed turn out to be equivalent to the property of base level independence in the equivalence scale literature. The approach is operational. 相似文献
996.
Ferdinand A. Gul Charles J. P. Chen Judy S. L. Tsui 《Contemporary Accounting Research》2003,20(3):441-464
This paper examines the linkages between discretionary accruals (DAs), managerial share ownership, management compensation, and audit fees. It draws on the theory that managers of firms with high management ownership are likely to use DAs to communicate value‐relevant information, while managers of firms with high accounting‐based compensation are likely to use DAs opportunistically to manage earnings to improve their compensation. OLS regression results of 648 Australian firms show that (1) there is a positive association between DAs and audit fees; (2) managerial ownership negatively affects the positive relationship between DAs and audit fees; and (3) this negative impact is further found to be weaker for firms with high accounting‐based management compensation. 相似文献
997.
信用证欺诈例外规则探析 总被引:2,自引:0,他引:2
信用证欺诈正日益侵蚀着信用证交易的安全和高效。各国为了弥补信用证运行机制中的缺陷,逐步发展起了欺诈例外规则,借助司法力量平衡信用证交易各方当事人的相关利益。本文运用比较法,借鉴国外立法和司法理论,分析了欺诈例外规则产生背景、法理基础、具体运用规则、救济手段等 相似文献
998.
999.
内部审计发展简介.内部审计定义的诠释.公司治理和风险管理中需要内部审计.内部审计的范围包括对组织内部控制系统的适当性和有效性,以及在完成指定的责任过程中的工作效果所进行的检查和评价.内部审计目的是帮助组织的管理层和董事会成员有效地履行他们的职责.为了达到此目的,内部审计为他们提供了与检查活动相关的分析、评价、建议、忠告和信息.内部审计人员必须确保高风险得到高级管理层的注意.但内部审计不起管理决策作用.内部审计发挥适当作用的条件:独立性与客观性. 相似文献
1000.
单个业主在城市物业服务市场上扮演的基本角色是非自愿乘车者。其根源在于现有物业管理法规存在缺陷,尤其是立法所依据的假设与实际相脱离。 相似文献