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901.
非现场审计于20世纪在国外兴起,我国90年代后期率先在金融系统应用。它既是新经济时代条件下的产物,也是审计现代化的必然要求。它产生于企业的自发需求,因而应加大其在国家审计、民间审计、内部审计中适的应用。为了有效地运用和推广非现场审计,业界首先必须在理论上对其定义、目标、职能、方法、程序等进行准确定位。本文试图对这些问题进行探讨,并提出了一系列的建议仅供参考。  相似文献   
902.
世界经济业务规模的扩大化与复杂化,对审计的方式提出了新的要求。近几年在国际范围内,计算机审计技术、方法等得到了快速发展。但我国计算机审计工作在人才培养、法律法规、系统审计等方面还存在诸多差距。应从加速培养合格的审计师队伍、完善相关的法律法规,增强计算机审计系统的实用性等方面强化我国计算机审计工作。  相似文献   
903.
We experimentally study the deception detection capabilities of experienced auditors, using CEO narratives from earnings conference calls as case materials. We randomly assign narratives of fraud and nonfraud companies to auditors as well as the presence versus absence of an instruction explaining that cognitive dissonance in speech is helpful for detecting deception. We predict this instruction will weaken auditors’ learned tendency to overlook fraud cues. We find that auditors’ deception judgments are less accurate for fraud companies than for nonfraud companies, unless they receive this instruction. We also find that instructed auditors more extensively describe red flags for fraud companies and more accurately identify specific sentences in narratives that pertain to underlying frauds. These findings indicate that instructing experienced auditors to be alert for cognitive dissonance in CEO narratives can activate deception detection capabilities.  相似文献   
904.
当前,审计舞弊案例的出现与公司外部治理结构的不健全有直接联系,表现为假账泛滥、审计无力等,这严重制约了现代公司制度的健康发展。因此,必须从法制上优化审计环境,加强和完善公司外部监督,完善我国公司外部治理结构下的独立审计,以充分发挥独立审计的作用。  相似文献   
905.
从价值链出发,分析了神华集团业务各环节的增值因素及影响各项业务增值的主要风险。针对风险建立了相应的管控流程和内控评价标准及工作模板,分析评价控制措施有效性和潜在的风险情况,实现了全公司以财务为核心的全面内控评价。  相似文献   
906.
The recent investigation of the UK audit market by the Competition Commission testifies to perennial regulatory concerns regarding increasing supplier concentration, big 4 dominance of large company audits and the capacity of mid-tier auditors to compete. Against this backdrop, this paper presents new evidence on whether there is competitive pricing for initial audit engagements by big 4 auditors relative to their next four largest mid-tier (mid 4) counterparts for the UK quoted and private corporate sectors. Based on data from FAME for 2007 and 2010, the evidence indicates that larger quoted companies switching between the big 4 benefit from substantial discounts, with smaller discounts attracted by clients switching to the mid 4. Coupled with evidence that fees for both audit and non-audit services recover in subsequent periods, and consistent with the theoretical framework, the paper concludes that big 4 discounting is a competitive outcome aimed at securing future economic rents. New evidence demonstrates that smaller clients switching to big 4 or mid 4 auditors do not benefit from low-balling.  相似文献   
907.
Using Swedish data, we investigate how audit quality and audit pricing vary with audit firm and office size. In contrast to prior studies, we use disciplinary sanctions issued against auditors not meeting the quality requirement as the measure of audit quality. We find no significant differences in the likelihood of sanctions between Big 4 audit firms and the fifth and sixth largest audit firms in Sweden (Grant Thornton and BDO). We refer to these collectively as ‘Top 6’. However, we find that the probabilities of warnings or exclusions from the profession are much higher for non-Top 6 auditors in Sweden than for Top 6 auditors. Furthermore, we find a strong negative association between the likelihood of sanctions and audit office size for non-Top 6 auditors. This association is insignificant for Top 6 audit firms. Audit fees follow a similar pattern and indicate that larger audit firms and offices put in more effort or have greater expertise. These results suggest that audit quality is differentiated in the private segment market. However, contrary to prior studies, our results suggest that the important dimensions are Top 6 versus non-Top 6 and the office size of non-Top 6 audit firms.  相似文献   
908.
This teaching note considers the experience of introducing an extended case study and simulation into an auditing course for second or final year undergraduates. Having reviewed the reasons for adopting a different approach to the teaching of auditing, the paper provides a case for the applicability of case studies, drawing a distinction between auditing practice and auditing theory and considering the different roles case studies can play therein. After setting out the redesign of the auditing course, the paper goes on to describe the extended case study, discussing the reception of the course, the limitations of the case study and resource implications.  相似文献   
909.
This study investigates the effects of academic performance, extracurricular activities (ECA) and emotional intelligence (EI) of potential accounting-major graduates on the outcomes of their respective interviewing activities and the number of final job offers given by the multinational Big 5 public accounting firms. The following outcomes are identified: (a) the number of initial job interviews is affected by both a graduate's academic performance and level of participation in ECA; (b) the number of subsequent job interviews is affected by both the number of initial job interviews as well as the level of a graduate's EI; (c) the number of final job offers is affected by the graduate's level of EI and both the number of initial and subsequent job interviews. The results indicate the relevance of EI in the job search process and will also be useful for accounting educators to plan their curricula more effectively to enhance the job placement of their graduates with the Big 5 firms.  相似文献   
910.
选取2007—2017年上市中央企业集团为研究对象,实证检验内部控制对国企避税的影响作用以及国家审计监督对两者关系的调节效应。研究结果表明,内部控制具有抑制国企避税的治理功能,国家审计监督会显著增强内部控制对国企避税的抑制作用,说明内部控制和国家审计是深入理解国有企业税负水平及其变化的重要因素。进一步研究发现,内部控制对避税的治理效应在地区税收征管强度小、社会审计质量低和避税激进的国企中更为显著;通过分解内部控制五要素后研究发现,内部控制对避税的抑制效应集中体现在控制活动和信息与沟通两大要素上。机制分析结果表明,内部控制可以通过缓解企业融资约束来达到抑制企业避税的治理目的。  相似文献   
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