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141.
Dilip K. Das 《中国与世界经济(英文版)》2005,13(4):83-97
I. Two Populous GiantsIt has been conventional wisdom to make comparison between the two geographicallylarge and populous countries, which share a long common border, have entrepreneurialtrading heritage, enormous internal diversity, large agricultural sectors, ancient culturesand almost five thousand years of histories. Both were noted for their economic prowess inthe past, albeit their more recent history of the last two centuries has been replete withdistressful colonization of one and eco… 相似文献
142.
Auditors’ decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong 总被引:1,自引:1,他引:0
This study examines the audit opinions issued by auditors in a low litigation-risk environment at a time of high economic uncertainty – that of Hong Kong in the period immediately after the Asian financial crisis of 1997. Empirical research using United States data has shown that, contrary to professional guidance which restricts the issue of “disclaimer of opinion” only to situations where existing uncertainties prevent the auditor from forming an opinion, auditors tend to use the “disclaimer” report (in the going concern context) to signal more extreme client firm’s distress. In the high litigation-risk environment of the US, researchers have attributed this tendency to the idea that “disclaimer of opinion” reports are used by auditors to provide some protection against potential legal liability. The results of this study provide evidence that, even in the low litigation-risk environment of Hong Kong, auditors still use “disclaimer” reports to signal more extreme client firm financial distress. Thus, the maintenance of a high litigation-risk environment does not appear to be a necessary pre-requisite for high quality audits. 相似文献
143.
There has been relatively little investigation of the effect of constitutional transformations on the economic transition in post‐communist countries. We develop a simple signalling model in which constitutionalism – a commitment to limit political power and provide judicial defence of basic rights – reinforces the credibility of pro‐market candidates’ electoral promises and boosts public support for economic reforms. These findings are tested using opinion poll data on public support for reform in Central and Eastern Europe, and in the former Soviet Union, in the 1990s. In a two‐stage procedure we show that public support for market reforms is higher in countries where incumbents have taken deliberate steps to increase political accountability and judicial independence. Public support also spurs actual economic reform. 相似文献
144.
I. Introduction and OverviewLike their counterparts in many other emerging market economies, Chinese policymakersare facing a complex set of questions related to the desirability and appropriate mode ofimplementing exchange rate flexibility and capital account liberalization. The Chineseauthorities have stated publicly that both exchange rate flexibility and capital accountconvertibility are their medium-term objectives, but they have resisted recent calls from theinternational community for … 相似文献
145.
This study examines the impact of alternative risk assessment (standard risk checklist versus no checklist) and program development (standard program versus no program) tools on two facets of fraud planning effectiveness: (1) the quality of audit procedures relative to a benchmark validated by a panel of experts, and (2) the propensity to consult fraud experts. A between‐subjects experiment, using an SEC enforcement fraud case, was conducted to examine these relationships. Sixty‐nine auditors made risk assessments and designed an audit program. We found that auditors who used a standard risk checklist, structured by SAS No. 82 risk categories, made lower risk assessments than those without a checklist. This suggests that the use of the checklist was associated with a less effective diagnosis of the fraud. We also found that auditors with a standard audit program designed a relatively less effective fraud program than those without this tool but were not more willing to seek consultation with fraud experts. This suggests that standard programs may impair auditors' ability to respond to fraud risk. Finally, our results show that fraud risk assessment (FRASK) was not associated with the planning of more effective fraud procedures but was directly associated with the desire to consult with fraud specialists. This suggests that one benefit of improved FRASK is its relation with consultation. Overall, the findings call into question the effectiveness of standard audit tools in a fraud setting and highlight the need for a more strategic reasoning approach in an elevated risk situation. 相似文献
146.
This study estimates the change in productivity of Chinese state enterprises during 1983–1987 using a panel data set of 403 firms. A new approach to productivity measurement is used. Under this approach, the production functions can differ arbitrarily across firms, important given the heterogeneity of the sample. The resulting coefficients estimate the marginal products of each factor as well as overall productivity growth. The results suggest Chinese productivity increased by 4.6% per year, with about half of this growth due to the rapidly improving education of the labor force. 相似文献
147.
Susan Newberry 《Financial Accountability and Management》2002,18(4):309-330
Internationally, a feature of public sector reforms over the last twenty years is the characterisation of negative effects as unintended consequences, yet the reform programme continues as before (Humphrey et al., 1993 and 1998). This article reports the findings from an investigation of ostensibly unintended consequences of New Zealand's public sector financial management system: resource erosion in government departments which both escapes parliamentary scrutiny and damages departments' capability to perform even core functions (State Services Commission, 1998a; and Controller and Auditor–General, 1999). The findings suggest that these effects might not be unintended. The system's structures and processes, including designed–in resource erosion processes and a surreptitious approach, are highly consistent with those advocated to facilitate privatisation. 相似文献
148.
国家审计公告制度研究 总被引:1,自引:0,他引:1
国家审计公告制度是目前我国审计理论界和实务界高度关注的一个问题。本文着重探讨了西方国家的审计公告制度的基本特点、我国国家审计公告制度中存在的问题,在此基础上提出了改进我国国家审计公告制度的建议,希望对推动我国国家审计的规范发展有所裨益。 相似文献
149.
This case is designed to help you to understand one of the fundamental concepts underlying audits of financial statements: the impact of testing controls on the substantive audit testing to be conducted. When determining the nature, timing and extent of substantive testing, the auditor must consider the costs involved in testing controls and compare that cost to the savings in substantive testing that can occur by relying on the tested controls. In other words, the auditor trades off control testing and substantive testing to determine the best mix of procedures. Similarly, for substantive evidence, the auditor must determine the best mix of substantive analytical procedures and tests of details. In this case, you will assess the trade-offs between the various types of auditing procedures (tests of controls, substantive analytical procedures and tests of details) to determine the optimal audit strategy. 相似文献
150.
Khaled Samaha Khaled Dahawy Khaled Hussainey Pamela Stapleton 《Advances in accounting, incorporating advances in international accounting》2012
This paper assesses the extent of corporate governance voluntary disclosure and the impact of a comprehensive set of corporate governance (CG) attributes (board composition, board size, CEO duality, director ownership, blockholder ownership and the existence of audit committee) on the extent of corporate governance voluntary disclosure in Egypt. The measurement of disclosure is based on published data created from a checklist developed by the United Nations, which was gathered from a manual review of financial statements and websites of a sample of Egyptian companies listed on Egyptian Stock Exchange (EGX). Although the levels of CG disclosure are found to be minimal, disclosure is high for items that are mandatory under the Egyptian Accounting Standards (EASs). The failure of companies to disclose such information clearly shows some ineffectiveness and inadequacy in the regulatory framework in Egypt. Moreover, the phenomenon of non-compliance may also be attributed to socio-economic factors in Egypt. Therefore, it is expected that Egyptian firms will take a long time to appraise the payback of increased CG disclosure. The findings indicate that that—ceteris paribus—the extent of CG disclosure is (1) lower for companies with duality in position and higher ownership concentration as measured by blockholder ownership; and (2) increases with the proportion of independent directors on the board and firm size. The results of the study support theoretical arguments that companies disclose corporate governance information in order to reduce information asymmetry and agency costs and to improve investor confidence in the reported accounting information. The empirical evidence from this study enhances the understanding of the corporate governance disclosure environment in Egypt as one of the emerging markets in the Middle East. 相似文献