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161.
企业会计舞弊危害深重。企业会计舞弊的成因是多方面的,审计监督不力是重要原因之一。遏制企业会计舞弊,必须充分发挥注册会计师和政府审计的监督职能,采取有力措施解决审计监督中存在的各种问题,构建科学、规范、高效的审计监督制度体系和业务规程。 相似文献
162.
本文收集了我国自证券市场成立以来至2004年末的104个财务报告欺诈样本,并进行了统计分析。统计结果显示:农、林、牧、渔业和综合类是财务报告欺诈的两个高发行业;多元化经营更可能导致欺诈的发生;两个欺诈高发行业样本公司采用的欺诈方法明显有别于其他行业,更可能进行资产高估欺诈。本文最后根据研究结论向注册会计师提出了财务报告欺诈审计的几点具体建议。 相似文献
163.
Guanting Chen 《现代会计与审计》2006,2(6):25-34
This paper studied the "pressure" and "opportunity" factors that caused financial statement fraud on the basis of the data of 41 A-share listed companies (1999-2004) in China which had been forfeited by China Securities Regulatory Commission (SRC) because of accounting irregularities. The author found that avoiding "ST" and "PT" was the primary pressure, and the opportunities mainly came from the higher top 10 shareholders' ownership concentration, the lower proportion of independent directors, the fewer number of directorate meetings and shares owned by the directorate members, board chairman and CEO held by one person and the ineffective supervisor boards. We also found that the companies involved financial statement fraud had the lower first majority shareholder's share proportion and they changed CPA firm more frequently. 相似文献
164.
Judith W. Spain Peggy Brewer Virgil Brewer S. J. Garner 《Journal of Business Ethics》2002,36(1-2):187-194
Conceptually, entrepreneurship is seen as the engine that drives a robust economy, promotes a favorable quality of life, and assures the availability of the attributes needed for meaningful living. However, like many popular concepts in this world, its limitations are normally not well acknowledged. A grouping of entrepreneurial ventures which has recently come into existence deals with the personal fiscal issues associated with the end-of-life phase of the human cycle. While generally praised as humanitarian services for society, that are assuredly within legal bounds, these activities have potentially significant negative implications. When examined from an ethical perspective, some questionable practices became apparent. Three such undertakings in particular have to do with the terminally ill and are examined in this paper. The first, viatical transactions, is defined as the transfer of a life insurance policy's ownership to someone who does not have an insurable interest in the life of the insured individual. The second, creative tax shelters for wealthy people involved in estate planning, involves hiring unrelated parties, particularly those who are young and in failing health, to do the dying for the principal. The third, mind games, involves curtailing the use of medical resources for the dying. The justification for this is rationing scarce medical resources. 相似文献
165.
Kyoko fukukawa 《Journal of Business Ethics》2002,41(1-2):99-119
In light of the growing interest in "ethically questionable" consumer behavior, this study explores possible explanations of the occurrence of such behaviour, and subsequently develops a theoretical framework. The study is based upon data collected from 72 U.K. consumers, acquired from a projective approach with scenarios. Taking the theory of planned behavior (TPB) as an initial analytical framework, attitude, social influence, opportunity(as perceived behavioral control in TPB) and perceived unfairnessare identified as the antecedents of ethically questionable behavior (EQB). Social influenceis extended to include a broader range of external influences from subjective norm in TPB. Opportunityis considered to represent an aspect of perceived behavioral control as available resource to engage in EQB. Perceived unfairnessis presented as an additional component and refers to the extent to which an actor is motivated to redress an imbalance that is perceived as unfair. Binary logistic models suggest that attitudeand social influenceconsistently impact on EQB, as TPB would predict. Analysis of variance suggests that perceived unfairnessand opportunity, though context specific, also show signs of significant influence on the acceptance and practice of this behavior. Additional to the construct of TPB, this study develops the dimension of perceived unfairnessin the context of EQB decision-making. In the context of TPB, it provides further insight into our understanding of EQB, helping to provide a theoretical framework. 相似文献
166.
近年来,国内外市场上频频出现管理舞弊案例,使投资者蒙受了巨大的损失。为恢复资本市场的信心,审计准则制定机构AICPA、IAASB和我国财政部等相继发布新审计准则,引入会计报表重大错报风险概念。会计报表重大错报风险重点为管理舞弊,而我国会计信息失真主要是单位负责人造成的违法性失真。注册会计师及相关机构,应从重视管理舞弊环境,探究识别管理舞弊的红旗标志,强调职业精神,扩大识别舞弊风险的范围,扩展发现错误或舞弊迹象等方面入手,全面关注管理舞弊问题,大力提高对管理舞弊审计的效果。 相似文献
167.
Internet fraud is an issue that increasingly concerns regulators, consumers, firms, and business ethics researchers. In this
article, we examine one common form of internet fraud, the practice of shill bidding (when a seller in an auction enters a
bid on his or her own item). The significant incidence of shill bidding on eBay (in spite of the fact that it is illegal just
as it is in live auctions) exemplifies the current ineffectiveness of regulatory means as well as the lack of effective societal
mechanisms to prevent online fraud. Further, the proliferation of shill bidding along with other types of internet fraud may
have broader implications. If unethical behavior such as shill bidding becomes too widespread on the internet, regulators
and other societal forces may deem it necessary to institute controls that will impact the entire online marketplace as well
as the future development and regulation of business activities on the internet. Our results indicate that shill bidding is
perpetrated on eBay significantly more often than 0.1% rate of fraud estimated by the firm. This suggests that regulators,
users, and others stakeholders may become concerned enough to act. The impact of those responses on the internet of the future
may affect a broad array of users beyond the unethical sellers on eBay.
Alex Nikitkov is an Assistant Professor of Accounting at Brock University in St. Catharines, Ontario, Canada
Darlene Bay is an Assistant Professor of Accounting at Brock University in St. Catharines, Ontario, Canada 相似文献
168.
近年来,随着社会经济、信息技术的发展,电信诈骗犯罪作为一种新型诈骗犯罪形式手法不断翻新,涉案金额逐年递升。尽管有关部门对电信诈骗犯罪给予了高度重视,采取了各种防控措施,但是并没有取得很好的效果。电信诈骗犯罪取证难、证据体系脆弱已经成为电信诈骗犯罪打击难的主要原因。因此,电信诈骗犯罪证据体系的构建成为我国打击该类犯罪亟需解决的重要课题。 相似文献
169.
多属性网上拍卖是电子采购的主要手段之一,具有广阔的市场发展空间。本文剖析了多属性网上拍卖的服务模式,设计了多属性网上平台架构,对多属性网上拍卖的应用范围和经济效益进行深入分析。通过分析多属性网上拍卖市场的发展现状,指出当前多属性网上拍卖市场存在欺诈、信用评价机制缺陷、以及有限的参与性等问题。在此基础上,提出了多属性网上拍卖市场的提升对策:设计满足激励相容的多属性拍卖机制,建立有效的多属性网上拍卖信用评价体系,开发智能化的代理软件以提高多属性网上拍卖的参与人数。 相似文献
170.
崔志伟 《江西金融职工大学学报》2015,(1)
所有金融诈骗罪的共同点是都需要以客观推定主观,以非法占有目的为主观要件。不同点在于对“非法占有”的界定,对不同的金融诈骗所要求的推定之“基础事实”也应不同,但均应具备推定的常态联系性和可反驳性。在基础事实与待证事实间具有常态联系的基础上,允许并保障被告人的反驳权,如果其不能提供证据或提供的证据不能使法官对待证事实产生任何合理怀疑,方能认定推定成立。 相似文献