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941.
程瑶 《中央财经大学学报》2005,(9):14-18
治理税收流失对弥补财政赤字、维护税法尊严具有重大意义.本文在前人研究的基础上,从对中国税收流失规模的考察出发,通过实证分析,对税收流失的现状、成因、治理约束条件进行了研究,提出要在一定成本约束的条件下,采取降低名义税率,加大税务处罚力度,提高稽查选案的有效性、对重点税源进行重点稽查等措施从根本上治理税收流失. 相似文献
942.
企业所得税制改革的几点思考 总被引:3,自引:0,他引:3
梁俊娇 《中央财经大学学报》2004,(3):13-15
在统一内外资企业所得税的基础上建立规范的法人所得税制度是我国企业所得税制改革的必然趋势.统一规范法人所得税税基,在确定计税成本时应充分体现纳税人的费用补偿原则,并适当降低所得税税率,清理整顿税收优惠政策,为各种所有制形式的企业创造公平纳税环境,规范国家与企业的分配关系,简化税制. 相似文献
943.
振兴东北老工业基地的财税政策取向 总被引:5,自引:0,他引:5
公共产品理论为中央财政介入振兴东北老工业基地战略提供了理论依据.在坚持市场导向和比较优势的原则下,我们需要找准财税政策的切入点.对于财政支出政策和税收政策,我们应明确其各自的作用范围和作用力度,适时适度地加以选择. 相似文献
944.
中国金融税制研究(上) 总被引:3,自引:0,他引:3
税收对于促进金融业发展的作用是相当重要的.随着经济、政治形势的发展和竞争环境的改变,中国金融业遇到了前所未有的激烈竞争.中国金融税制存在的问题,尤其是同国际上通行的税制不接轨的矛盾日益突出,适时改革金融税制,对于促进中国金融行业的发展乃至整个经济的发展都至关重要.因此,中国金融税制需要改革.本文分析了中国现行金融税制存在的主要问题,并对中国金融税制的改革方向进行初步探讨. 相似文献
945.
适应市场经济发展需要 深化税收制度改革 总被引:1,自引:0,他引:1
王京华 《中央财经大学学报》2004,(6):15-18
根据十六届三中全会提出的分步实施税收制度改革精神,本文对深化税收制度改革进行了探讨.文章首先论述了深化税收制度改革的客观必然性,其次分析了税收制度改革的指导思想和基本原则,最后探讨了税收制度改革的基本思路和步骤. 相似文献
946.
Follain James R. Calhoun Charles A. 《The Journal of Real Estate Finance and Economics》1997,14(1-2):235-255
Indices of the price of constant-quality, owner-occupied single-family housing are widely available and have been instrumental in learning about the operations of the market for owner-occupied housing. Such is not the case for multifamily rental housing. The purpose of this article is to provide information about movements in the price of multifamily properties during the 1980s and early 1990s using the 1991 Residential Finance Survey (RFS). Several conclusions are drawn from the development and analysis of indices of the price of multifamily housing for the nation and four large states (California, Florida, New York, and Texas). First, indices for the period 1983--1991 generate similar patterns among the various methods employed; furthermore, movements in the index during the period 1983--1991 seem reasonable. Second, much regional variation exists. Prices in Texas were particularly hard hit, falling by over 25% in nominal terms between 1983 and 1991. Third, the impact of the Tax Reform Act of 1986 does not appear to have been as dramatic as some have suggested. Indeed, price declines do not show up in either the 1986 or 1987 indices for the nation, California, or New York. 相似文献
947.
Christopher Green 《Journal of Evolutionary Economics》1993,3(1):23-42
The paper is motivated by Joseph A. Schumpeter's The Crisis of the Tax State. It inquires whether the buildup of government debt in peacetimeprosperity is a threat to the stability, existence or creation of viable tax states. The paper begins by setting out Schumpeter's conception of the tax state and the nature of recent political-economic events which have reinvigorated the concept. Next the paper sets out some simple debt dynamics and sketches a debt-induced business cycle arising from heavy reliance on debt finance in peacetimeprosperity. Finally, the paper assesses threats to the tax state in light of recent work on path dependence and positive feedback. An attempt is made to throw some light on whether the plethora of new, and often small, states spawned by the demise of communism can be viable tax states.Essay on Government, the Tax State and Economic Dynamics submitted to the Third Schumpeter Prize Competition. 相似文献
948.
Linking forward and reverse supply chain investments: The role of business uncertainty 总被引:1,自引:1,他引:1
Canan Kocabasoglu Carol Prahinski Robert D. Klassen 《Journal of Operations Management》2007,25(6):1141
This paper explores managerial efforts in reverse supply chains (RSC), where the focus is on the capture and exploitation of used products and materials. The RSC can potentially reduce negative environmental impacts of extracting virgin raw materials and waste disposal. If so, investment in the reverse supply chain should not be made in isolation, but instead must be integrated with investments selected to improve the forward supply chain. After defining and operationalizing these constructs, a survey of plant managers was used to empirically assess the linkages between supply chain investments, organizational risk propensity (i.e., willingness to take risk) and business uncertainty. Reverse supply chain investment had two primary dimensions: reconditioning (i.e., high-value recovery) and recycling and waste management (i.e., low- or no-value recovery). Ongoing investment in the forward supply chain was significantly related to investment in recycling and waste management, but not to investment in reconditioning. Moreover, risk propensity was found to mediate the relationship between the external business uncertainty and investment in the forward and reverse supply chain. 相似文献
949.
随着经济的发展和环境的恶化,我国对环境会计的呼声越来越高。本文从环境会计的目标出发,分析了社会对环境会计信息的需求以及环境会计信息质量特征,以期为环境会计的建立提供参考。 相似文献
950.
Ujjayant Chakravorty Bertrand Magn Michel Moreaux 《Journal of Economic Dynamics and Control》2006,30(12):2875-2904
Environmental agreements such as the Kyoto Protocol aim to stabilize the amount of carbon in the atmosphere, which is mainly caused by the burning of nonrenewable resources such as coal. We characterize the solution to the textbook Hotelling model when there is a ceiling on the stock of emissions. We consider both increasing and decreasing demand for energy. We show that when the ceiling is binding, both the low-cost nonrenewable resource and the high-cost renewable resource may be used jointly. A key implication is that if energy demand were to decline in the long run, we may supplement energy supply through ‘clean’ renewables to meet the environmental standard, but then revert back to using only ‘dirty’ fossil fuels in the future when the ceiling has become non-binding. That is, the much heralded societal ‘transition’ to clean energy resources may be short-lived. 相似文献