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 125 毫秒
91.
《Business History》2012,54(6):917-938
Various estimates, both ex ante and ex post, have been produced of the accounting rate of return on investments in the late nineteenth-century coal industry, with some ex post figures also being calculated for individual firms engaged therein, such as the Consett Iron Co. Ltd. No one, however, has previously tried to calculate the economic rate of return from investing in a single coal mine over the duration of its life. In this article we examine both accounting and economic rates of return for the Carlton Main colliery, from its sinking during the 1870s through to its closure in 1909. Our results enable us to judge the accuracy of previous estimates of returns for the late nineteenth-century coal industry, and of contemporary estimates of the potential rate of return in coal mining. We also offer insights into the efficacy of using accounting rates of return as an indicator of the economic rate of return during that period. 相似文献
92.
张志红 《山东财政学院学报》2012,(3):60-66,93
财产贬值已经成为经济热点问题。正确认识贬值并在评估中有效地计量是保证财产尤其是国有财产利益的关键。不能正确计量贬值,使得三种典型评估方法的应用也成为难题。从贬值术语的含义分析入手,将国际评估准则和国内相关文献中对三类传统的贬值形式——物理性损耗、功能性退化和外部性退化进行了分析说明,进而梳理了关于三种形式的近70年的相关文献,根据文献的研究和建议,结合评估理论,创造性地为评估师提供了贬值的分析框架。 相似文献
93.
Richard A. Brealey Ian A. Cooper Michel A. Habib 《Journal of Business Finance & Accounting》2020,47(1-2):163-187
Cost of capital and valuation differ in the private and public sectors, because taxes are a cost to the private sector but are only a transfer to the public sector. We show how to transform the after-tax private sector cost of capital into its pre-tax equivalent, for comparison with the public sector cost of capital. We establish the existence of a tax induced wedge between these two costs of capital. The wedge introduces a preference on the part of the private sector for assets with rapid tax depreciation, high debt capacity and low risk. We show that, in circumstances where an asset has identical public and private sector valuation in the absence of taxes, the tax induced difference in valuation is identical to the change in government tax receipts that results from having the asset owned by the private rather than the public sector. We provide some examples of distortions that result from failure to adjust for changes in tax revenues, and show how to effect such adjustment. 相似文献
94.
从本文研究结果来看,投资带来的资本存量快速增加是中国快速发展的重要原因,但是资本存量并没有传统研究估算的那么高,另外资本效能下降也是中国一个需要关注的现象。与传统研究不同,本文发现中国折旧变化并不是一个直线,而是分阶段逐步上升的,研究结果比较符合中国作为新兴市场国家的实际。 相似文献
95.
在股权分置改革的背景下,通过检验上市公司折旧政策选择与盈余反应系数之间的相关关系,从而对我国资本市场的效率做出实证检验。研究结果显示,盈余反应系数和折旧费率之间在股权分置改革之前的样本中并不存在显著的相关关系,表明资本市场存在着功能锁定现象,而在股权分置改革之后的样本中则存在着显著的正相关关系,表明资本市场能够在调整上市公司折旧政策横截面差异的基础上对其会计盈余做出定价。因此,我国的股权分置改革促进了资本市场的完善,从而有助于我们了解我国资本市场的效率变迁。 相似文献
96.
美元的大幅贬值引发了非美货币的集体性“被升值”,这种态势虽然有利于美国经济利益诉求的实现,却同时扭曲了世界经济的均衡,并引发非美国家集体采取干预本币的举措。后危机时代美元贬值的全球影响及对策,值得我们深刻思考。 相似文献
97.
浅谈固定资产加速折旧政策 总被引:1,自引:0,他引:1
姜彩凤 《商业经济(哈尔滨)》2005,(4):58-59
大力推行税法折旧政策对加速折旧政策具有重要意义。目前我国税法折旧政策存在着严重的缺陷,采用低比率、长期限、直线性的折旧政策,无论是对企业自身发展还是对国家宏观经济的长远发展都是不利的。实施加速折旧政策既能促进企业自身的发展,也有利于促进国家经济的长远发展。 相似文献
98.
99.
Kevin Davis 《Journal of Regulatory Economics》2006,29(1):103-122
Some access pricing regimes derive allowable cash flows to provide investors with an expectation of receiving a required real
pre-(company) tax rate of return, with compensation for inflation built in via the allowable return of capital (depreciation).
The required real pre-tax return is derived from nominal (or real) post-tax required returns. Techniques commonly used to
transform post-tax into real pre-tax returns are biased, because they fail to capture accurately the characteristics of tax
depreciation allowances. There is no general solution to this “transformation problem”, but alternative approaches can achieve
the benefits prompting the use of a “real pre-tax” approach without suffering from this problem
*I am grateful to the referee for valuable comments. 相似文献
100.
We examine the impact of an accelerated depreciation tax policy (ADP) on employment. As a tax incentive policy, we expect an ADP to impact firm behavior significantly, but its effect on employment remains uninvestigated. Leveraging the two-stage implementation of an ADP in selected industries in China in 2014 and 2015 and using a difference-in-differences research design, we find that: 1) the ADP significantly increases employment, which is consistent with the output effect hypothesis; and 2) the ADP increases firms’ labor demand, mainly by stimulating investment in fixed assets and easing their financial constraints. Additional analysis suggests that the impact of ADP on employment is more salient for small firms, non-state-owned firms, and high growth firms, and skilled labor employment, indicating that the ADP is more effective for firms with high financial constraints and hiring skilled labor to accompany the increase in capital investment. 相似文献