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71.
目前,“三农”问题严重制约了我国整体现代化进程。造成“三农”问题的根本原因是农村的各种旧体制已成为生产力发展的障碍。因此,要彻底解决“三农”问题,必须深化农村各项体制改革,实现体制的全面创新。 相似文献
72.
WTO规则是国际商业活动的基本规则。我国高新技术产业税收优惠政策中存在着与WTO规则的冲突 ,协调冲突的办法就是按 WTO规则对现行税收优惠政策进行协调与修订。 相似文献
73.
张辉 《中小企业管理与科技》2021,(5)
在当今社会经济的不断发展中,人们的环保意识也实现了不断提升,而伴随着科学技术的发展,各种先进技术也开始逐渐应用到了环境保护工作中。其中,GIS技术就是一项典型的环境影响评价技术。通过该技术的应用,可以让环境资源、生态资源、土地资源、林业资源以及农业资源等领域得到良好的影响评价,以此来保障资源与环境之间的可持续发展。基于此,论文对该技术在环境影响评价中的具体应用策略进行分析,希望可以为GIS技术在环境影响评价中的合理应用以及环境影响评价效果的提升提供足够动力。 相似文献
74.
张婷婷 《中小企业管理与科技》2021,(8)
现代企业发展应维持较高财务内控能力,尤其在新税法大力推广后,企业需要对会计税务情况加以筹划,提升对发展目标的明确性。会计税务筹划良好开展,可将企业税负压力减轻,能帮助企业将利益最大化,提升企业竞争力。论文对会计税务筹划的概念加以分析,并结合企业发展契机,讨论其筹划应用意义,针对企业在新税法推广后的会计财务筹划现状,提出筹划中的可行性措施,以此降低企业税负压力,让企业具备发展新动力。 相似文献
75.
刘君 《中小企业管理与科技》2021,(10):77-78
论文从中国人工智能的产业现状着手分析,依据人工智能行业发展特点及前景趋势,针对现阶段发展过程中出现的问题,在科技研发、应用推广和产业发展等方面提出了促进人工智能发展的税收优惠政策建议,以引导人工智能产业的健康可持续发展。 相似文献
76.
《China Journal of Accounting Research》2023,16(3):100316
This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021. We document that A-rated taxpayer firms have less excess goodwill; A-rated firms reduce excess goodwill by 0.005 vis-a-vis non-A-rated firms, which accounts for 100% of the mean value of excess goodwill. This finding holds after multiple robustness tests and an endogeneity analysis. Moreover, this negative effect is more pronounced in firms with low information transparency, that are non-state-owned and that are located in regions with low tax enforcement intensity. The channel test results suggest that taxpaying credit rating system as flexible tax enforcement reduces firms’ excess goodwill through a reputation-based effect and not a governance-based effect. This study reveals that the taxpaying credit rating system in China as flexible tax enforcement can bring halo effect to A rating firms, thereby limiting irrational M&As and breaking goodwill bubble. 相似文献
77.
Thomas B. White Leonardo R. Viana Geneviève Campbell Claire Elverum Leon A. Bennun 《Business Strategy and the Environment》2021,30(8):3502-3516
The mitigation hierarchy (MH) is a prominent tool to help businesses achieve no net loss or net gain outcomes for biodiversity. Technological innovations offer benefits for business biodiversity management, yet the range and continued evolution of technologies creates a complex landscape that can be difficult to navigate. Using literature review, online surveys, and semi-structured interviews, we assess technologies that can improve application of the MH. We identify six categories (mobile survey, fixed survey, remote sensing, blockchain, data analysis, and enabling technologies) with high feasibility and/or relevance to (i) aid direct implementation of mitigation measures and (ii) enhance biodiversity surveys and monitoring, which feed into the design of interventions including avoidance and minimization measures. At the interface between development and biodiversity impacts, opportunities lie in businesses investing in technologies, capitalizing on synergies between technology groups, collaborating with conservation organizations to enhance institutional capacity, and developing practical solutions suited for widespread use. 相似文献
78.
The U.S. income tax system has long been recognized as a hybrid of an income and consumption tax system, with elements that do not fit naturally into either pure system. What it actually is has important policy implications for, among other things, understanding the impact of moving closer to a pure consumption tax regime. In this paper, we examine the nature of the U.S. income tax system by calculating the revenue and distributional implications of switching from the current system to one form of consumption tax, a modified cash flow tax. 相似文献
79.
征税成本领先性假设与中国税务组织结构优化——兼析中国国税、地税机构是否存在合并趋势 总被引:9,自引:0,他引:9
本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题 ,并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。本文在对中国现行税务组织机构运行绩效考察的基础上 ,发现中国征税成本曲线呈抛物线状 ,表明中国征税成本正呈递减趋势。以此为出发点 ,本文详细论证了中国国税、地税机构不存在合并的趋势 ,相反 ,分设更为彻底却是今后的发展趋势 ,得出了与一般看法不同的结论 ,并对优化中国税务组织结构提出了政策建议 相似文献
80.
Carbon Taxes and Joint Implementation. An Applied General Equilibrium Analysis for Germany and India
Christoph Böhringer Klaus Conrad Andreas Löschel 《Environmental and Resource Economics》2003,24(1):49-76
Germany has committed itself toreducing its carbon emissions by 25 percent in2005 as compared to 1990 emission levels. Toachieve this goal, the government has recentlylaunched an environmental tax reform whichentails a continuous increase in energy taxesin conjunction with a revenue-neutral cut innon-wage labor costs. This policy is supposedto yield a double dividend, reducing both, theproblem of global warming and high unemploymentrates. In addition to domestic actions,international treaties on climate protectionallow for the supplementary use of flexibleinstruments to exploit cheaper emissionreduction possibilities elsewhere. One concreteoption for Germany would be to enter jointimplementation (JI) with developing countriessuch as India where Germany pays emissionreduction abroad rather than meeting itsreduction target solely by domestic action. Inthis paper, we investigate whether anenvironmental tax reform cum JI providesemployment and overall efficiency gains ascompared to an environmental tax reformstand-alone. We address this question in theframework of a large-scale general equilibriummodel for Germany and India where Germany mayundertake JI with the Indian electricitysector. Our main finding is that JI offsetslargely the adverse effects of carbon emissionconstraints on the German economy. JIsignificantly lowers the level of carbon taxesand thus reduces the total costs of abatementas well as negative effects on labor demand. Inaddition, JI triggers direct investment demandfor energy efficient power plants produced inGermany. This provides positive employmenteffects and additional income for Germany. ForIndia, joint implementation equips itselectricity industry with scarce capital goodsleading to a more efficient power productionwith lower electricity prices for the economyand substantial welfare gains. 相似文献