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41.
Zhang Hongliang Wu diyu Ma Jianwei 《生态经济(英文版)》2008,4(1):49-56
The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea User Cost Method, this paper presents a theo. retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization managemen focusing on the vahte management for natural resources. 相似文献
42.
论述了一种基于OLE自动化技术、利用Excel的OLE对象实现Excel与dBase数据库之间进行通信的方法,并给出了在VB下实现该技术的主要代码。 相似文献
43.
加入世贸组织 ,将对我国国有商业银行的银行业务、优质客户、人力资源和资产质量造成严重的冲击 ,为此 ,国有商业银行必须采取五个方面的对策 :增强银行实力、开展业务创新、提高服务质量、完善人力资源管理制度和加强资产质量管理。 相似文献
44.
The ability to forecast market share remains a challenge for many managers especially in dynamic markets, such as the telecommunications sector. In order to accommodate the unique dynamic characteristics of the telecommunications market, we use a multi-component model, called MSHARE. Our method involves a two-phase process. The first phase consists of three components: a projection method, a ring down survey methodology and a purchase intentions survey. The predictions from these components are combined to forecast category sales for the wireless subscribers market. In the second phase, market shares for the various brands are generated using the forecast of the number of subscribers that are obtained in Phase 1 and the share predictions from the ring down methodology. The proposed methodology produces the minimum Relative Absolute Error for each market as compared to the forecasts from each individual component in the first phase. The value of the proposed model is illustrated by its application to a real world scenario. The managerial implications of the proposed model are also discussed. 相似文献
45.
This article examines the puzzle of why futures prices continue to react to USDA crop reports despite the fact that reports appear to be no longer "newsworthy," that is, provide no better production estimates than private forecasts. The information value of reports is measured in terms of their influence on rational agents' harvest-time corn price expectations, which are uncovered using a Hamilton-type modeling approach. Results show that reports are still "newsworthy," as they would contribute to agents' price expectations if released a day early. Thus futures price reactions, which closely reflect price expectations, are rational and consistent with efficient markets hypothesis. 相似文献
46.
本文认为,精细管理是企业管理走向科学化的必然要求,是科学管理发展到一定阶段的产物,是对管理实践的科学性概括和总结,是对企业管理创新的一个系统化梳理。精细管理具有系统化特征、理论与技术高度综合性特征、动态管理特征、实践性和全员参与特征;精细管理的闭路循环系统具有对应性,能够找到企业的每一个部门或个人的位置和相应的职责;精细管理在闭路循环系统中可以明确知道可能的效果倾向。文章提出,企业在实施精细管理的过程中,应适应变化的市场环境,把握精细管理的真正内涵;树立正确的企业精细管理理念,持之以恒;重构企业科学管理体系,走全员参与的精细管理之路。 相似文献
47.
针对汽车配件制造企业喷漆车间中的喷漆线,应用统计过程控制(SPC)技术对影响喷漆线产品质量的因素进行分析,着重对影响喷漆线产品质量的人为因素进行量化,并建立方程进行研究,找出了影响喷漆线产品质量的主要因素,并提出了相应的改进意见。 相似文献
48.
申厚坤 《无锡商业职业技术学院学报》2003,3(4):48-50
当今世界,计算机已被广泛应用于语言教学。计算机辅助语言教学经历了行为主义的计算机辅助语言教学、交际的计算机辅助语言教学和整体的计算机辅助语言教学三个主要阶段。运用计算机辅助语言教学有助于激发学生的学习动机,为学生提供真实的学习材料,促进学生进行更广泛的相互交流活动,提高学生的个体化学习能力,鼓励学生从单一信息源中脱离出来,促进全球化的共识等。但是,计算机辅助语言教学也有其制约因素,文章从财政困难、计算机软件和硬件的可利用性、技术与理论方面的障碍以及技术的接受等四个方面对此进行了阐述。 相似文献
49.
石锦峰 《武汉市经济管理干部学院学报》2003,103(Z1):136-138
本文通过研究分析工程项目管理的具体运行过程,采用结构化分析方法对工程项目组织机构、业务活动进行了详细的系统分析,建立了工程项目计划管理系统基本数据库,具体实现了工程项目计划管理系统的各功能模块,提出运用计算机辅助决策技术开发工程项目计划管理系统的必要性和可行性. 相似文献
50.
Two standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140. 相似文献