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91.
刘随臣 《中国国土资源经济》2004,17(4):4-5,12
文章结合党的十六届三中全会《决定》中关于“国有资产监管”和“建立健全自然资源资产等制度”方面的内容 ,阐述了充分认识加强国土资源资产监管的重大意义。在此基础上对国土资源资产监管涉及的问题做了进一步的论述 ,主要包括 :监管内容的科学界定、分级监管体系的建立、监管方式的选择及加快监管队伍建设的途径等。最后对如何开展国土资源资产监管研究工作提出了四条建议。 相似文献
92.
Bertrand Malsch 《Accounting, Organizations and Society》2011,36(7):456-476
In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective. 相似文献
93.
Abstract: This study examines the seasoned equity issues of companies traded on the London Stock Exchange. Recent regulatory changes have allowed UK firms more discretion in choice of issue approach, and this has led many firms to issue through placing in preference to a rights issue. Having first documented the trend towards increasing use of placings, we go on to identify an interesting subset of placings that are less likely to be anticipated by the market, and find a significant positive market reaction to such placings, which contrasts with the significant negative reaction we find for issues by rights. We also examine the choice of seasoned equity issuance method, focusing on the choice between placings versus rights issues. We develop a model to explain the choice of equity issue method that achieves a high level of predictive accuracy. 相似文献
94.
The search for key sectors in an economy has been and still is one of the more recurrent themes in input–output analysis. When using clustering techniques, sectors can only belong to a group, having a particular performance. But, actually, the same sector could be important from different perspectives at the same time, to a different degree. So, a fuzzy clustering approach is needed. In this work we propose a multidimensional approach to classify the productive sectors of the Spanish input–output table for 1995, based on three groups of variables: those related to their productive integration, others measuring their specific weight in the economy and finally some showing their economic dynamic. We also incorporate into the analysis the technological level, which being a categorical variable presents special methodological problems. All these questions are tackled applying a robust and fuzzy clustering analysis, which gives as a result a classification of sectors illustrating the role that each one plays in the Spanish economy. 相似文献
95.
96.
《乌昌地区社会经济发展研究》课题组 《新疆财经》2007,(5):13-17
针对乌昌经济一体化中存在的突出问题,提出进一步推进应重点把握的几个关键点:一是观念上的统一;二是建立跨界管理的实质性的组织、机构,重构行政体系;三是制定统一规划,规划先行;四是把握政府与市场的关系;五是进行体制机制创新;六是争取"国家综合配套改革试验区"的设立。 相似文献
97.
Gender Mainstreaming and Corporate Social Responsibility: Reporting Workplace Issues 总被引:1,自引:0,他引:1
This paper investigates the potential and actual contribution of corporate social responsibility (CSR) to gender equality
in a framework of gender mainstreaming (GM). It introduces GM as combining technical systems (monitoring, reporting, evaluating)
with political processes (women’s participation in decision-making) and considers the ways in which this is compatible with
CSR agendas. It examines the inclusion of gender equality criteria within three related CSR tools: human capital management
(HCM) reporting, CSR reporting guidelines, and socially responsible investment (SRI) criteria on employee and diversity issues.
Although evidence is found of gender equality information being requested within several CSR related reporting frameworks,
these requirements are mostly limited in scope, or remain optional elements. The nature and extent of relevant stakeholder
opportunities are investigated to explain this unfulfilled potential. 相似文献
98.
Arch G. Woodside 《Journal of Business Research》2012,65(3):279-293
“Incompetency training” includes formal and informal instruction that consciously (purposively) or unconsciously imparts knowledge, attitudes, beliefs, and behavior (including procedures) that are useless, inaccurate, misleading, and/or will lower performance outcomes of the trainee versus no training or training using alternative training methods. “Imparts” in the definition refers to exposing a trainee to incompetency training; such exposure is not a guarantee that the training increases the trainee's incompetence. This editorial is to stimulate research interest among scholars in incompetency training theory, evidence, and the efficacy of remedies. The editorial offers an early workbench model of incompetency training theory. The theory includes the proposition that executives and associates in firms, academia, and government organizations consciously as well as unknowingly offer incompetency training in many contexts. Increasing trainees' vigilance and ability to recognize exposure to incompetency-training may help trainees to decrease the effectiveness (impact) of exposures to incompetency training—advancing incompetency training theory and knowledge of incompetency training practice may be necessary conditions for remedying negative outcomes that follow from trainees receiving such training. Available evidence supports the first proposition and, to a limited extent, the second proposition. 相似文献
99.
Research linking investments in environmental practices to firm performance has matured over the past years. However, empirical research is still ambiguous on how and whether investments in environmental practices improve a plant's performance. We believe that contingency factors, especially the industry in which plants act has a significant role in the success of environmental investments. Using empirical data collected across a wide range of industries our results indicate that plants competing in dynamic industries such as apparel do on average invest less in supply chain environmental practices compared to plants in static industries. In addition, these environmental investments do not significantly improve operational performance in dynamic industries in terms of cost, quality, delivery and flexibility. However, in static industries environmental investments do significantly improve a plant's operational performance in terms of cost, quality and flexibility. 相似文献
100.
地勘单位境外投资项目后期运作中,存在着股权不断被稀释、管控程度薄弱、应对风险能力不强等问题。产生此类问题的原因是由于盲目投资,欠缺合作共赢的商业运作模式,国际化专业人才缺乏,项目调查研究不深入,东道国政府政策限制等。应从如下方面入手解决问题:加强交流以增强了解与合作,与有实力的矿业企业合作,拓展融资渠道,重视人力资源以整合好国内外人才,熟悉境外相关法律。 相似文献