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211.
    
Recent US corporate governance reforms introduced extensive regulations and guidelines for public corporations, particularly corporate boards. This article evaluates the extent to which empirical research on corporate boards and firm performance supports these reforms. Building on the meta‐analysis conducted by Zahra and Pearce (1989 ), we review 105 studies published between 1989 and 2005. We find most of the practices mandated by the Sarbanes‐Oxley Act of 2002, and the regulations issued by the New York Stock Exchange (NYSE) and the NASDAQ, had not been subject to prior study. Where board characteristics have been studied, we find limited guidance for policymakers on identifying governance practices that result in more effective firm performance. In an effort to increase the relevance of future research on boards and firm performance, we provide a framework on corporate boards.  相似文献   
212.
Supply chain management (SCM) has been recognised as key to automobile manufacturers’ (‘buyers’) competitive advantage. However, the performance implication of two different approaches towards SCM, obligational contracting (OCR) vs. arm’s length contracting (ACR), remains inconclusive in the current literature. By focusing on examining how multiple global automobile manufacturers’ SCM practices result in different performance outcomes in the one-country setting of Australia, we are able to ascertain the direct impact of SCM approaches on buyers’ performance. We also provide detailed analysis on the specific influence of each distinguishing feature of the OCR/ACR approaches on different aspects of performance. Through a more nuanced investigation of the links between SCM approaches and automobile manufacturers’ performance at the firm level, this research contributes to a better understanding of the topic with managerially applicable insights.  相似文献   
213.
    
This paper examines the relationship between cash holdings and performance in Italy over 36 years. Specifically, in light of the presence of conflicting evidence concerning the worth of cash stock, which could lead to a positive effect rather than a negative one, the role of moderating factors that can shape the magnitude of this relationship is investigated. The results show that the value of cash holdings is affected by firm‐specific characteristics, as well as factors related to the institutional context. Although other studies have analyzed moderators one at a time, this is the first work to consider how they jointly work. When the moderators are considered together, some of them become no longer statistically significant while others become even more economically and statistically relevant.  相似文献   
214.
    
This paper investigates national and organizational cultural influences among managers in three types of companies: Japanese companies in Japan, South Asian domestic companies and Japanese subsidiaries/joint ventures in South Asia. The findings suggest that a Japanese parent company's culture tends to have a much stronger influence with Japanese companies operating in Japan. Japanese parent company culture tends to have less influence than the South Asian national culture in shaping the HRM styles and practices in Japanese subsidiaries/joint ventures operating in South Asia. While some South Asian firms are in the initial stages of learning about participative HRM from foreign companies, most still tend to maintain their national culture and traditional ways in the operating systems of their organizations.  相似文献   
215.
Under what conditions does a collective strategy exist among organizational members? Where should a scholar look for one? To offer one way to start solving these puzzles I propose a view of organizational strategy as a language game that governs the use of strategy labels at the level of the organization. Organizational strategy exhibits a division of linguistic labour, where responsibility for key concepts is assigned to particular individuals or organizational functions. Such linguistic experts oversee the proper use and maintenance of strategy language. The language‐based view helps to understand linkages between institutional, network, organizational, and micro level views on strategy. It also problematizes widely held intuitions regarding the relationship between strategy and organizational outcomes.  相似文献   
216.
    
This research examines the influence of government financial support on new firms' performance. Extant empirical research on the topic has found mixed results, which warrants an exploration of the theoretical basis for the impact of support policies on new firms' performance. Grounding the theoretical model in the resource-based view and institutional theories, this study contends that performance outcomes – e.g. revenues or profits – should not be the first outcomes of public policies to be examined. Instead, competitive advantage formation is suggested as a link between support policies and new firms' performance. Using new firms from the USA, we examine the impact of government financial support measures – government loans, guarantees and government equity – on firms' overall competitive advantage and more specific types of competitive advantage based on innovation, licensing-in, marketing and human capital. Controlling for family funding, bank financing, equity of business angels and venture capitalists, industry, size as well as entrepreneur's characteristics, the results reveal that government guarantees and government equity have a direct effect on new firms' competitive advantage and only an indirect impact on performance. Our results suggest to policy-makers to focus on helping new firms build the necessary capabilities to compete successfully in the marketplace.  相似文献   
217.
雷刚  王力 《价值工程》2010,29(26):120-121
推进中小城市节能减排,资金是关键,也是瓶颈。利用国外贷款,是解决中小城市节能减排资金难题的重要途径。文章以山东海河流域污染治理利用亚行贷款项目为例,探讨了用好国外贷款推进中小城市节能减排的基本经验和主要问题,并提出了发挥国外贷款最大效益、深化国际金融合作、加快中小城市公用事业市场化改革的相关建议。  相似文献   
218.
文章通过对工业产品设计数字化表现形式资料的收集和整理,结合笔者对工业产品设计数字化的认识和理解,针对如何利用数字化技术,促进未来工业产品设计发展的问题,着重阐述了产品美学和人文精神的意义,提出了具有总结性和前瞻性的初步研究结果,以谋求数字化时代工业设计产业的发展和进步。  相似文献   
219.
张翃 《价值工程》2014,(35):166-168
EVA指标是以企业价值为核心,基于价值管理和价值驱动的企业运营模型,是税后经营利润减去债权资本和股权资本的综合成本后的余额,经济学家称之为剩余收入(所有成本被扣除后的剩余收入)。2010初国资委将经济增加值纳入央属企业绩效考核指标,将对企业的战略管理、绩效评价产生了深远的影响。本文将着力分析我国引进EVA在国有企业绩效评价应用中的局限性,并尝试提出国有企业在绩效评价中运用EVA的新思路。  相似文献   
220.
    
A thematic balanced scorecard format was used to address environmental and social performance evaluation of 13 large companies operating in Portugal. Financial aspects of environmental and social company activities are also included. Companies were categorized as to their actual performance status using a predefined performance framework. Three categories were found: compliance with the law while emphasizing pollution control, pollution prevention and eco‐efficiency. Management tools and procedural matters were found to be most relevant for categorization. Often, reported information did not allow for quantitative evaluation of environmental burden reduction. Use of the thematic balanced scorecard format was useful to better understand the strengths and weaknesses of links between objectives and measurements, initiatives and achievements. Improvement as to environmental performance was found to be paralleled by increased social performance, suggesting that a multi‐level ‘sustainability’ performance categorization of these Portuguese companies is feasible. Driving forces for environmental management initiatives were found to differ by category of performance. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.  相似文献   
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