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51.
朱钟棣 《对外经济贸易大学学报》2008,(2):71-76
与直接可以用税率高低来度量其保护程度的关税不一样.非关税措施是一种隐蔽的难以直接度量其保护作用的贸易保护主义手段。本文评价了近年来国外普遍采用的非关税措施保护作用的量化方法,包括频度——类型测算法、价格对比测算法、支持率测算法的设计思路和运用状况.以便为不时发生的贸易争端和贸易谈判提供可以用来判断进口国非关税措施保护程度的分析工具。 相似文献
52.
Using survey data we examine the relationship between various categories of non‐audit services and audit fees. Compared to previous research, we use a more refined classification of non‐audit services both for incumbent and non‐incumbent auditors, and control for the existence of an internal audit function and basis of disclosure. Our results suggest that the relationship between levels of audit fees and non‐audit services varies by category of non‐audit service. These results support explanations of the positive association between fees paid for non‐audit services and audit fees in terms either of client specific differences, e.g. organisational complexity, or of events giving rise to the purchase of more audit and non‐audit services rather than in terms of direct economic linkages between the cost functions for audit and non‐audit services. We speculate that the presence of another auditing firm at the client in a consulting capacity may exert competitive pressure on the fee for external audit. 相似文献
53.
Using Non Market Valuation to Inform the Choice Between Permits and Fees in Environmental Regulation
The purpose of this short note is to open an exploration regarding the use of non market valuation to help guide the selection of economically efficient pollution control instruments. As long as non market valuation techniques can correctly estimate the slope of the marginal benefit of abatement curve, this information along with engineering cost estimates of the unit costs or slope of the marginal abatement cost will provide useful information to policy makers in choosing between fees and permits. An illustrative review of the literature suggests that both stated and revealed preference methods have estimated slopes of marginal benefit functions for reducing several pollutants. To investigate the efficiency of permits versus fees, an illustrative review of corresponding marginal abatement costs is also made. For air pollutants affecting visibility, the slope of the marginal benefit curve is far greater than the slope of the marginal abatement costs, suggesting permits as the efficient instrument. For nitrates in groundwater used for drinking, the marginal benefit curve is flatter than the rather steep marginal abatement cost, suggesting fees/taxes would be a more efficient economic instrument. We hope this note stimulates more emphasis in non market valuation on estimating the slope of the marginal benefit function to enhance environmental economists ability to make policy recommendations regarding the choice of pollution instruments for specific pollutants. 相似文献
54.
为了规范非货币性资产交换的确认、计量和相关信息的披露,财政部于1999年颁布了《企业会计准则——非货币性交易》,2001年进行了修订,2006年2月在此基础上修改发布了《企业会计准则第7号——非货币性资产交换》。本次颁布的新准则有哪些变化,对上市公司会计信息披露会产生怎样的影响,可通过对新旧准则的比较来加以说明。 相似文献
55.
We investigate the finite-sample performance of model selection criteria for local linear regression by simulation. Similarly to linear regression, the penalization term depends on the number of parameters of the model. In the context of nonparametric regression, we use a suitable quantity to account for the Equivalent Number of Parameters as previously suggested in the literature. We consider the following criteria: Rice T, FPE, AIC, Corrected AIC and GCV. To make results comparable with other data-driven selection criteria we consider also Leave-Out CV. We show that the properties of the penalization schemes are very different for some linear and nonlinear models. Finally, we set up a goodness-of-fit test for linearity based on bootstrap methods. The test has correct size and very high power against the alternatives investigated. Application of the methods proposed to macroeconomic and financial time series shows that there is evidence of nonlinearity.First version received: September 2002/Final version received : October 2003I would like to thank Cees Diks, Cars Hommes and an anonymous referee for useful comments that significantly improved the paper. 相似文献
56.
公司治理作为人类经济社会中一个开放型系统,其基本构件——各个子系统序参量变化,可不断地产生高阶有序跃迁,进而引发治理系统形成新的稳态耗散结构。其耗散机理主要表现为远离平衡状态的非线性和非稳定性,状态序参量在开放态下的变动方向、速率和跃迁水平,耗散跃迁的对称性自发破缺压分岔,微涨落的非线性放大和非平衡相变。中国公司治理必须完善其构件的开放性发挥,其交互效应形成耗散结构的高阶有序跃迁,优化结构。完善功能,达到“无为而治”的境界。 相似文献
57.
The development of the methods of correlation and regression analysis at the turn of the 20th century led to their use in attempting to identify relationships between economic variables. However, caution was soon expressed that correlating series with ‘secular’ trends was likely to be misleading. After some discussion of methods, linear detrending by least‐squares estimation became the default method. By the 1920s, however, some voices of dissent expressed the view that linear detrending was likely to be inappropriate in some, even many, cases. This led to a number of innovative methodological developments, including rolling window estimation, moving integration, non‐linear trends, structural breaks, sigmoid‐type smooth adjustment functions, the beginnings of stochastic trend modelling and the construction of ‘smoothers’ and filters. Although generally failing to have an impact at the time, all substantially predate their current use in econometrics. This paper establishes precedence for these ideas and recreates some of the empirical examples and early simulations. 相似文献
58.
Chris Cornforth 《Corporate Governance: An International Review》2001,9(3):217-227
Based on a survey of charity boards in England and Wales this paper examines what influence board inputs, structures and processes have on board effectiveness. The findings provide mixed support for the normative literature on board effectiveness. Using stepwise logistic regression the research suggests that board inputs and three process variables are important in explaining board effectiveness, namely: board members have the time, skills and experience to do the job; clear board roles and responsibilities; the board and management share a common vision of how to achieve their goals; and the board and management periodically review how they work together. 相似文献
59.
Current economic theory typically assumes that all the macroeconomic variables belonging to a given economy are driven by a small number of structural shocks. As recently argued, apart from negligible cases, the structural shocks can be recovered if the information set contains current and past values of a large, potentially infinite, set of macroeconomic variables. However, the usual practice of estimating small size causal Vector AutoRegressions can be extremely misleading as in many cases such models could fully recover the structural shocks only if future values of the few variables considered were observable. In other words, the structural shocks may be non‐fundamental with respect to the small dimensional vector used in current macroeconomic practice. By reviewing a recent strand of econometric literature, we show that, as a solution, econometricians should enlarge the space of observations, and thus consider models able to handle very large panels of related time series. Among several alternatives, we review dynamic factor models together with their economic interpretation, and we show how non‐fundamentalness is non‐generic in this framework. Finally, using a factor model, we provide new empirical evidence on the effect of technology shocks on labour productivity and hours worked. 相似文献
60.
从高管团队内部治理角度出发,当非CEO高管相对于CEO具有较强的独立性时,可以对CEO的不当行为发挥“自下而上”的制约与平衡作用。基于会计信息外部监督者的视角,通过考察会计师事务所对客户非CEO高管独立性的反应,来揭示企业非CEO高管独立性的治理效应。研究发现:非CEO高管独立性越高,则会计师事务所的审计定价越低。机制检验表明,上述结果主要因企业财务报表错报风险和经营风险下降导致。此外,当非CEO高管约束能力更强时,非CEO高管独立性能够更加有效地发挥治理效应,进而降低事务所的审计定价;且这一关系在董事会监督效率较低、事务所类型为“非十大”的企业当中尤为明显。进一步研究表明,非CEO高管独立性提高了企业收到标准无保留意见的概率;而且即使审计定价降低,审计质量也并未下降。研究结论为明晰非CEO高管独立性的治理机制提供了重要依据,对于上市公司优化管理层结构以及事务所进行审计决策具有一定的借鉴意义。 相似文献