全文获取类型
收费全文 | 4698篇 |
免费 | 117篇 |
国内免费 | 37篇 |
专业分类
财政金融 | 1249篇 |
工业经济 | 280篇 |
计划管理 | 1373篇 |
经济学 | 446篇 |
综合类 | 638篇 |
运输经济 | 33篇 |
旅游经济 | 22篇 |
贸易经济 | 335篇 |
农业经济 | 187篇 |
经济概况 | 289篇 |
出版年
2024年 | 8篇 |
2023年 | 41篇 |
2022年 | 45篇 |
2021年 | 71篇 |
2020年 | 94篇 |
2019年 | 89篇 |
2018年 | 71篇 |
2017年 | 98篇 |
2016年 | 61篇 |
2015年 | 84篇 |
2014年 | 237篇 |
2013年 | 294篇 |
2012年 | 254篇 |
2011年 | 420篇 |
2010年 | 332篇 |
2009年 | 268篇 |
2008年 | 344篇 |
2007年 | 390篇 |
2006年 | 412篇 |
2005年 | 306篇 |
2004年 | 226篇 |
2003年 | 154篇 |
2002年 | 112篇 |
2001年 | 109篇 |
2000年 | 60篇 |
1999年 | 47篇 |
1998年 | 39篇 |
1997年 | 30篇 |
1996年 | 21篇 |
1995年 | 8篇 |
1994年 | 9篇 |
1993年 | 8篇 |
1992年 | 10篇 |
1991年 | 9篇 |
1990年 | 6篇 |
1989年 | 10篇 |
1988年 | 5篇 |
1987年 | 9篇 |
1986年 | 4篇 |
1985年 | 16篇 |
1984年 | 10篇 |
1983年 | 14篇 |
1982年 | 5篇 |
1981年 | 12篇 |
排序方式: 共有4852条查询结果,搜索用时 31 毫秒
991.
席朝光 《山西经济管理干部学院学报》2003,11(1):49-52
通过网络时代会计理论,会计特征和处理方法及信息批露(交流)等问题的研究,来设计未来会计——网络会计的基本架构,建构网络时代的会计系统。 相似文献
992.
IAN A. M. FRASER 《Abacus》1988,24(1):86-89
A critical examination of the asset valuation concepts of value to the owner and deprival value. It is argued that these concepts are not synonymous but are, indeed, totally disparate. Specifically, replacement cost is not a measure of value to the owner. 相似文献
993.
会计政策选择的契约动因研究--来自我国上市公司低值易耗品摊销方法选择的经验证据 总被引:4,自引:0,他引:4
会计政策的可选择性为企业真实反映经济业务实质创造条件的同时,也为企业管理当局操纵会计盈余提供了机会.分析和检验会计政策选择的动因对企业会计准则的完善与企业会计行为的监管均具有十分重要的现实意义.本文以低值易耗品摊销方法选择为切入点,选取符合我国企业特征的契约变量,运用均值检验和Logistic回归方法对低值易耗品摊销方法的选择动因进行了实证检验,结果证实了实证会计理论中的政治成本假设和报酬契约假设. 相似文献
994.
巨灾基金及相关会计的建立初探 总被引:1,自引:0,他引:1
巨灾发生概率低而破坏性极强,危害性极大。为防范巨灾风险并减少其造成的损失,极有必要建立巨灾基金和巨灾基金会计,通过巨灾基金会计对巨灾基金进行监管。 相似文献
995.
Transactions between related parties have been the subject of increasing concern in recent years. Corporate scandals, overseas and local, have typically involved non-arm's length transactions contrived between the reporting entity and related companies or affiliates. These scandals provided catalysts for the relatively recent development of accounting standards on related party transactions.
This paper considers whether the application of the new pronouncements, particularly the Financial Accounting Standards Boards' statement 57 and its international equivalent, International Accounting Standard 24, is likely to overcome the problems highlighted in several major scandals. The methodology adopted involves the hypothetical application of the two pronouncements to the pertinent facts in four case studies: (1) Continental Vending, a U.S. criminal court case; (2) Penn Central, a U.S. Securities and Exchange Commission investigation case; (3) Tarling (Haw Par), a Singapore criminal court case; and (4) Stanhill, an Australian case investigated by a government appointed Inspector.
In each hypothetical application, the resultant presentation is compared with the stated expectations found in the relevant findings of the case. In all cases, SFAS 57 and IAS 24 are found to be deficient.
While four case studies may not be sufficient for drawing general conclusions about either SFAS 57 or IAS 24 the conclusions of this study represent preliminary evidence for evaluating those standards. 相似文献
This paper considers whether the application of the new pronouncements, particularly the Financial Accounting Standards Boards' statement 57 and its international equivalent, International Accounting Standard 24, is likely to overcome the problems highlighted in several major scandals. The methodology adopted involves the hypothetical application of the two pronouncements to the pertinent facts in four case studies: (1) Continental Vending, a U.S. criminal court case; (2) Penn Central, a U.S. Securities and Exchange Commission investigation case; (3) Tarling (Haw Par), a Singapore criminal court case; and (4) Stanhill, an Australian case investigated by a government appointed Inspector.
In each hypothetical application, the resultant presentation is compared with the stated expectations found in the relevant findings of the case. In all cases, SFAS 57 and IAS 24 are found to be deficient.
While four case studies may not be sufficient for drawing general conclusions about either SFAS 57 or IAS 24 the conclusions of this study represent preliminary evidence for evaluating those standards. 相似文献
996.
From 1964 to 1980 there was a twenty-fold increase in the extent to which the average Australian company resorted to lease finance. Lease disclosure by lessees was voluntary throughout this period, yet we observe that, by 1979, three out of four lessee companies had begun to disclose their lease commitments. Our study sought an answer to the question: what factors influenced Australian lessees, in their decision whether or not to disclose lease commitments in their annual reports? In a wider sense, we use this issue to probe further our power to explain accounting policy choice, particularly in situations, such as in Australia, where a small population restricts our ability to observe some aspects of the economic and political process. Based on a univariate and multivariate tests, we infer from our study that the relative frequency of voluntary disclosure by lessees was related to (a) industry, (b) firm size and (c) whether the lessee was a subsidiary company of a foreign parent; was only weakly related to (d) whether the lessee entered the Australian Institute of Management good reporting award; and was unrelated to (e) the identity of the lessee's audit firm (f) the existence of bonus scheme tied to reported profit and (g) the relative risk of the firm. 相似文献
997.
Watts and Zimmerman, in a widely acclaimed article, concluded that accounting theories serve to supply excuses for policies determined by political processes. This paper presents a critical review of Watts and Zimmerman's hypothesis, and in return, suggests that the academic reward system in the leading universities does not encourage that kind of activity. The alternative hypothesis is that there are two markets, one for excuses and the other for scholarly research. 相似文献
998.
The accounting research community has frequently been described as being both diverse and focused on local issues. At the same time, increasing pressure is being placed on researchers to publish in internationally highly regarded journals. Since faculty evaluations depend on journal rankings, such rankings need to take into account the diversity of the research community. Therefore, this study examines how contextual factors such as a researcher's location and research orientation may influence journal quality perceptions and readership patterns based on an international sample of 1,230 accounting academics. The perceived quality of journals is measured across a number of dimensions, including journal familiarity, average rank position, percent of respondents who classify a journal as top tier, and readership. The results support that a significant variation in journal quality perceptions exists based on a researcher's geographic origin, research orientation, and affiliation with a journal. 相似文献
999.
B. M. LALL NIGAM 《Abacus》1986,22(2):148-161
The earliest treatise on accounting is generally thought to be Pacioli's Summar of 1494. The Bahi-khata is a double-entry system of bookkeeping that predates the 'Italian' method by many centuries. Its existence in India prior to the Greek and Roman empires suggests that Indian traders took it with them to Italy, and from there the double-entry system spread through Europe. The Bahi-khata is described and its double-entry principles explained. 相似文献
1000.