全文获取类型
收费全文 | 239篇 |
免费 | 19篇 |
国内免费 | 6篇 |
专业分类
财政金融 | 58篇 |
工业经济 | 3篇 |
计划管理 | 74篇 |
经济学 | 27篇 |
综合类 | 47篇 |
运输经济 | 1篇 |
旅游经济 | 2篇 |
贸易经济 | 32篇 |
农业经济 | 3篇 |
经济概况 | 17篇 |
出版年
2023年 | 10篇 |
2022年 | 9篇 |
2021年 | 9篇 |
2020年 | 11篇 |
2019年 | 3篇 |
2018年 | 5篇 |
2017年 | 5篇 |
2016年 | 9篇 |
2015年 | 10篇 |
2014年 | 10篇 |
2013年 | 18篇 |
2012年 | 10篇 |
2011年 | 15篇 |
2010年 | 15篇 |
2009年 | 18篇 |
2008年 | 22篇 |
2007年 | 26篇 |
2006年 | 14篇 |
2005年 | 16篇 |
2004年 | 10篇 |
2003年 | 5篇 |
2002年 | 5篇 |
2001年 | 2篇 |
2000年 | 4篇 |
1999年 | 1篇 |
1997年 | 1篇 |
1994年 | 1篇 |
排序方式: 共有264条查询结果,搜索用时 531 毫秒
111.
近年来,商誉减值引发的公司业绩“暴雷”风险成为资本市场的热点话题。本文基于中国A股上市公司数据,考察了商誉减值对业绩预告行为的影响。研究发现,商誉减值提高了公司自愿披露业绩预告积极性,但降低了业绩预告精确度和准确度。机制检验表明,商誉减值通过增加双重代理成本降低业绩预告精确度和准确度;坏消息、卖空机制下,发生商誉减值的公司通过降低业绩预告精确度和准确度以维稳股价的动机更强。进一步分析表明,商誉减值降低业绩预告精确度、准确度的作用在内部控制质量较低、分析师跟踪较少的公司中更显著,在自愿披露公司与强制披露公司之间不存在显著差异。本文结论对政策制定中防范商誉减值风险、完善上市公司信息披露制度提供了实证证据。 相似文献
112.
确认自创商誉的正反理由 总被引:1,自引:0,他引:1
裘宗舜 《上海立信会计学院学报》2008,22(1):3-7
在商誉会计问题中,争论最激烈、持续时间最久的是自创商誉应否确认的问题,这也是财务会计的一个难题。我们首先论述自创商誉的本质、定义,然后对自创商誉确认的正反理由进行了比较讨论,以供判断和参考。 相似文献
113.
商誉“黑箱”:推导、解构与还原 总被引:1,自引:0,他引:1
朱国泓 《上海立信会计学院学报》2008,22(1):26-30
商誉是一个古老的会计命题,但它至今仍未得到一致的理论解释。商誉是现代财务会计的一个"黑箱",我们分析了商誉解构与纯化的必要性与可行性,指出商誉的纯化是商誉解构的第一步,揭示商誉的来源只能是企业家和管理团队的高效整合,最后在扩展现有资产负债表的基础上对"纯商誉"进行尝试性的还原。 相似文献
114.
Chiyoko Nohara Masakazu Hase Ryan Liebert Ning Wu 《Journal of medical economics》2017,20(12):1290-1298
Aims: Multiple sclerosis (MS) is a disabling autoimmune disease affecting the central nervous system. Few studies have examined the effect of MS on patient outcomes in Japan. The study aim was to quantify MS burden in Japan by comparing MS respondents to matched controls on patient outcomes.Materials and methods: Data from seven administrations of the nationally representative Japan National Health and Wellness Survey (2009–2014 and 2016) were used (n?=?181,423). Respondents self-reporting MS diagnosis were compared with respondents not reporting MS. Matched controls were selected using propensity scores. Respondents with MS and matched controls were compared on health-related quality-of-life (HRQoL), work productivity and activity impairment, healthcare resource utilization, and costs. Comparisons were made using Chi-square tests or one-way ANOVAs.Results: A total of 96 respondents with MS and 480 matched controls were included in the analyses. MS respondents reported worse mental (44.35 vs 47.51, p?.05), physical (33.11 vs 49.04, p?.001), and role (37.78 vs 47.11, p?.001) component summary scores (minimally important difference is 3.0). Additionally, MS respondents reported decrements on every health profile sub-scale (p?.001) and 5-Level EuroQoL-5 Dimensions outcome (p?.01). MS respondents also reported more healthcare provider visits (13.78 vs 6.13) and hospitalizations (3.02 vs 0.70; both, p?.001), leading to higher direct costs. For work productivity and activity impairment, MS respondents reported more absenteeism (17.50% vs 5.57%), presenteeism (38.11% vs 21.62%), overall work impairment (46.68% vs 25.27%), and activity impairment (46.88% vs 24.90%, all, p?.001), leading to higher indirect costs.Limitations: Japan NHWS data are cross-sectional, and causal relationships cannot be established. Due to the self-reported nature of the data, responses could not be independently verified.Conclusions: Results suggest MS in Japan is associated with poorer HRQoL and greater work and activity impairment, healthcare resource use, and costs. Improved MS management could benefit both patients and society. 相似文献
115.
朱建秀 《商业经济(哈尔滨)》2014,(18):45-46
目前,我国会计准则明确规定,企业可对固定资产、存货、在建工程、坏账准备等八项资产减值计提减值准备。在实际工作中,却存在确认与计量难度较大、滥用计提、外部监管难度大等问题。解决这些问题的对策是:赋予企业更多会计选择权;健全信息价格等时常机制;提高公司信息的透明度;健全法律法规;弱化企业通过计提资产减值准备对盈余进行操作的动机应。 相似文献
116.
The financial and banking crisis of the late 2000s prompted claims that the incurred-loss method for the recognition of credit losses had caused undesirable delay in the recognition of credit-loss impairment. In the wake of the crisis, the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) worked towards the development of expected-loss-based methods of accounting for credit-loss impairment. Their work included an ultimately unsuccessful attempt to develop a converged FASB/IASB standard on credit-loss impairment. The FASB and IASB eventually developed their own separate expected-loss models to be included, respectively, in a 2016 FASB standard and in the IASB’s 2014 final version of IFRS 9 Financial Instruments. The failure to achieve convergence on an issue of such high profile and materiality has generated some controversy, and it is claimed that it will impose significant costs on the preparers and users of the financial statements of banks. This paper examines the various sets of expected-loss-based proposals issued separately or jointly since 2009 by the FASB and the IASB. It describes and compares key features of the different approaches eventually developed by the two standard setters, referring to issues that arose in arriving at practically workable solutions and to issues that may have impeded FASB/IASB convergence. It also provides information indicative of the possible effect of differences between the two approaches. 相似文献
117.
财政部发布的企业会计准则第6号,在借鉴和吸收我国已有的无形资产准则与相关国际会计准则的基础上,对无形资产核算的会计规范作了许多方面的新规定。文章主要从研究开发支出的处理、无形资产的价值摊销,以及无形资产的减值处理等方面,讨论新准则作出的新的会计规范。 相似文献
118.
Identification of elderly drivers whose crash involvement risks are alleviated by passenger presence
《International journal of injury control and safety promotion》2013,20(2):190-198
It is essential to find measures to compensate for the decline in elderly drivers’ driving ability in order to meet their mobility needs and ensure their safety when driving. Although it has been well documented that elderly drivers’ risks of crash involvement are alleviated by the presence of passengers, few studies have investigated whether the protective effect of passengers is influenced by driver characteristics including the degree of cognitive impairment. This study aimed to identify subgroups of elderly drivers whose crash involvement risks are more effectively alleviated by passenger presence. After dividing elderly drivers into three levels of cognitive impairment, as measured by the Short-Memory Questionnaire, and two gender groups, the present study found that only male drivers in the middle cognitive level benefited from passenger presence. The effectiveness of passenger presence may be more successfully achieved by proper selection of the appropriate range of cognitive decline and gender. 相似文献
119.
长期以来我国普遍存在高估资产现象,财务报告中的资产泡沫严重影响了信息使用者的正确决策,降低了公司的可信度,同时给经济发展带来了许多不利的影响。了解和掌握资产减值的产生迹象及制定资产减值、资产计量的确认标准,可以有效地判断资产是否减值,从而节省资产减值测试成本,遏止资产可收回金额大幅度降低的发生。 相似文献
120.
Martha Liliana Arias Bello 《公共资金与管理》2020,40(7):531-534
ABSTRACT The article shows the importance of accounts receivable in the financial structure of state entities (purely government entities and state companies), and the challenge of standardizing accounting policies in order to prepare a national consolidated balance sheet. The focus is on Colombia. The research is qualitative, based on an analytical link between the nature of state entities, liquidity management and measurement in the preparation of financial information. Evidence is provided about the opportunities and limitations of the accounting regulation frameworks established for the public sector in Colombia. The author identifies future fields of research on public sector accounting and its role in accountability. 相似文献