全文获取类型
收费全文 | 162篇 |
免费 | 5篇 |
国内免费 | 4篇 |
专业分类
财政金融 | 31篇 |
工业经济 | 5篇 |
计划管理 | 28篇 |
经济学 | 27篇 |
综合类 | 35篇 |
贸易经济 | 16篇 |
农业经济 | 7篇 |
经济概况 | 22篇 |
出版年
2023年 | 2篇 |
2022年 | 1篇 |
2021年 | 2篇 |
2020年 | 8篇 |
2019年 | 3篇 |
2018年 | 1篇 |
2017年 | 2篇 |
2016年 | 3篇 |
2015年 | 1篇 |
2014年 | 5篇 |
2013年 | 12篇 |
2012年 | 13篇 |
2011年 | 14篇 |
2010年 | 13篇 |
2009年 | 12篇 |
2008年 | 9篇 |
2007年 | 13篇 |
2006年 | 10篇 |
2005年 | 8篇 |
2004年 | 16篇 |
2003年 | 8篇 |
2002年 | 4篇 |
2001年 | 1篇 |
2000年 | 3篇 |
1999年 | 2篇 |
1998年 | 2篇 |
1997年 | 1篇 |
1992年 | 1篇 |
1987年 | 1篇 |
排序方式: 共有171条查询结果,搜索用时 281 毫秒
71.
This paper studies the problems associated with the construction of price indexes for commercial properties that could be used in the System of National Accounts (SNA). Property price indexes are required for the stocks of commercial properties in the Balance Sheets of the country. Related service price indexes for the land and structure input components of a commercial property are required in the Production Accounts of the country if the Multifactor Productivity of the Commercial Property Industry is calculated as part of the SNA. The paper reviews existing methods for constructing an overall Commercial Property Price Index (CPPI) and concludes that most methods are biased (due to their neglect of depreciation) and more importantly, not able to provide separate land and structure subindexes. A class of hedonic regression models that is not subject to these problems is discussed. 相似文献
72.
金融危机的发生暴露出当前我国一国四币的货币体系存在的弊端,加强两岸区域间货币合作,并最终实现货币一体化是未来发展的必然趋势。借鉴欧元和特别提款权的构造思想和发展经验,构建了以人民币、港元、澳元和新台币为基础的区域货币单位"中元"。根据美元和欧元构成的参照货币篮子计算了"中元"的汇率,并以此为基础计算了名义偏差指数和实际偏差指数,从汇率稳定性角度分析区域货币单位"中元"的稳定性与监管的可能性。最终得出依据贸易额和购买力平价计算的GDP的算术平均数计算得出的"中元"最为稳定,两种指数均应予以测算并报告。 相似文献
73.
Backus et al. in (Am Econ Rev 84(1): 84–103, 1994) found that the cross-correlation function between terms of trade and trade
balance resembles the letter S and labeled it the S-curve. Support for S-curve is rather weak in some cases, most notably
US when aggregate trade data are used. Empirical regularities based on aggregate trade data may suffer from a potential bias
stemming from aggregation. Indeed, by employing US bilateral trade data excellent support for the S-curve is recovered. The
support, however, was rather weak at the level of US–UK bilateral trade. Suspecting aggregation bias again, we employ US–UK
trade data at the industry level and find overwhelming support for the S-curve. Furthermore, commodity attributes play no
role.
Valuable comments of an anonymous referee are greatly appreciated. Any error, however, is ours. 相似文献
74.
杨一平 《首都经济贸易大学学报》2007,9(4):38-43
在人们的生产、生活中,许多最深刻的变化都与价值链、外包、虚拟企业等经营方式有关。本文在对新商业环境中出现的上述几个典型经营模式进行说明的基础上,借助管理经济学、信息资源管理学的知识,对其经济竞争优势进行重点探讨,与此同时,文章阐述了信息资源常见的“需求锁定”、“投资黑洞”、“快速贬值”等特殊风险。 相似文献
75.
固定资产在企业总资产中占比较大,与企业的长远发展密切联系.不同行业企业的固定资产类型不同,但都具有数量大、类型多的特点,其在企业总资产中占比高,加之涉及诸多部门和人员,故做好固定资产管理审计工作,有助于维护固定资产稳定,避免企业利益受损.但是,部分企业在经营管理中对固定资产管理审计未能足够重视,加之新旧会计制度差异,在实际工作中会有一定的缺陷和纰漏,导致获取的数据真实度不足,或数据不全面,进而影响了资产统计工作的质量.如果此类问题未能得到及时有效的解决,会给企业造成严重的经济损失.文章就固定资产管理审计工作展开分析,在分析现存的问题基础上,把握审计重点,制定切实可行的措施并积极践行到实处,以求提升固定资产管理审计工作的质量. 相似文献
76.
鲁千霞 《黄石理工学院学报》2006,22(2):79-80
固定资产计提减值准备后,其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。当可收回金额大于固定资产账面价值时,则减值准备应适当转回。 相似文献
77.
Joseph E. Gagnon 《International economic journal》2013,27(2):149-160
Abstract During the 1990s the United Kingdom experienced large and sudden exchange rate movements that had no apparent impact on overall consumer prices. This paper shows that the stability of UK consumer prices was made possible in part by offsetting movements in the price-cost margins of foreign exporters and in part by offsetting price-cost margins in the UK distribution sector. At the same time, UK manufacturers experienced margin swings in the opposite direction, largely due to their role as exporters. Thus, sterling depreciation boosted the profits of UK manufacturers and squeezed the profits of UK distributors, while sterling appreciation had the opposite effects. 相似文献
78.
“禁止资产减值准备的转回”的可行性分析 总被引:1,自引:0,他引:1
财政部颁发的《企业会计准则第8号——资产减值》明确规定,资产减值损失一经确认,在以后会计期间不得转回。笔者认为,资产减值的确认、计提直至转回是一个完整的资产计价过程,贯彻这一过程的理念应该是一致的,其最终目的是反映资产的真实价值,提供有用的会计信息。基于此,笔者认为,新会计准则的规定值得商榷。 相似文献
79.
笔者运用比较分析和归纳分析法,较为系统地研究了计提折旧对交纳所得税的种种影响,为企业纳税策划、节税减税提供了多种选择。论文的研究思路是,对种种节税减税方案,通过数字计算比较优劣。用数据说法,是本文最突出的特点。 相似文献
80.
Steve Yu Shuo Su 《Accounting & Business Research》2013,43(5):558-578
The theoretical derivation of the volatility of accounting earnings is an important topic. Not only does it concern the uncertainty in earnings measurement, but it also allows for an objective comparison between different accounting allocation procedures. An accounting allocation that yields a lower volatility of earnings can be desirable because it makes periodic earnings better estimates of underlying long-term earnings of a firm over time. Based on this information, accounting professionals can make more rational judgements of the most appropriate accounting method to be used in preparing financial reports. This paper shows how to calculate the volatility of earnings under uncertainty across a range of different scenarios. 相似文献