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961.
In many OECD countries, statutory corporate tax rates are lower than personal income tax rates. This tax rate difference is often particularly large for small firms. The present paper argues that a reduction of the corporate tax rate below the personal tax rate is an optimal tax policy if there are problems of asymmetric information between investors and firms in the capital market. The reduction of the corporate tax rate below the personal tax rate encourages equity financing and thus mitigates the excessive use of debt financing induced by asymmetric information. Our main theoretical result stands in marked contrast to the traditional view of corporate taxation and corporate finance theory, according to which there is a tax disadvantage to equity financing. More recent empirical evidence on this issue, however, is in line with our result. 相似文献
962.
This paper introduces water accounting as produced by the Australian Bureau of Statistics (ABS). It provides information about the ABS Water Accounts and highlights the many other organisations involved in the provision and use of water related data in Australia. The ABS Water Accounts have built upon previous reports on Australian water resources and the System of Environment and Economic Accounting [UN (United Nations) 2003. Draft Handbook Integrated Environmental and Economic Accounting. Studies in Methods, Series F, No. 61, Rev. 1. United Nations, European Commission, International Monetary Fund, Organisation for Economic Cooperation and Development, World Bank. New York.]. Information from the ABS Water Accounts is presented along with examples of their use in economic analyses designed to inform public debate and government decision-makers.A key feature of the Australian environment is that water is relatively scarce when compared with other inhabited continents. Rainfall displays a high level of spatial and temporal variability and droughts are common. In 2004 an Intergovernmental Agreement on a National Water Initiative (NWI) was reached by Australia's national and eight state and territory governments. The NWI aims to address environmental, economic and social concerns about the current and future state of Australia's water resources. The NWI specifically calls for the preparation of annual water accounts, which clearly indicates the expected usefulness of national and regional water accounts. 相似文献
963.
The effect of environmental and social performance on the stock performance of european corporations 总被引:1,自引:0,他引:1
Andreas Ziegler Michael Schröder Klaus Rennings 《Environmental and Resource Economics》2007,37(4):661-680
This paper examines the effect of sustainability performance of European corporations on their stock performance, measured
as the average monthly stock return from 1996 to 2001. The econometric analysis is based on common empirical asset pricing
models, particularly on the multifactor model according to Fama and French (1993, Journal of Financial Economics, 33:3–56).
The consideration of sustainability performance is two-fold: The average sustainability performance of the industry in which
a corporation operates and the relative sustainability performance of a corporation within a given industry. The main result
is that the average environmental performance of the industry has a significantly positive influence on the stock performance.
In contrast, the average social performance of the industry has a significantly negative influence. The variables of the relative
environmental or social performance of a corporation within a given industry have no significant effect on the stock performance.
As a by-product, the econometric analysis implies that some results of Fama and French (1993, 1996, The Journal of Finance,
LI (1):55–84) regarding the risk factors of the multifactor model need not hold true for different observation periods, for
different stock markets, and for the use of single stocks (instead of portfolios).
An erratum to this article can be found at 相似文献
964.
Christian Langpap 《Journal of Regulatory Economics》2007,31(1):57-81
Federal environmental laws in the U.S. can be enforced by government agencies or by private parties through citizen suits
against polluters. Here, I extend the standard enforcement model to examine the role played by citizen suits. The main results
from the paper suggest that in a model with limited enforcement power and citizen suits the regulator fully exercises his
enforcement power when the expected penalty from a citizen suit is low, but increases his reliance on citizen suits as the
expected penalty rises. Whether an enforcement regime that allows private enforcement is efficient depends not only on the
relative costs of private and agency enforcement, but also on the changes in inspection costs that may be caused by private
enforcement and the expected penalty from losing a citizen suit. These results suggest that in practice private enforcement
may lower social costs as long as relatively inexpensive agency enforcement options, such as administrative proceedings, do
not preclude citizen suits.
相似文献
965.
Environmental policy often addresses multiple targets, yet much economic analysis of pollution control is based on a single-target
objective. In this paper, we present an analysis of policies to control non-point source nitrate pollution in the presence
of minimum river flow restrictions. A non-linear bio-physical economic optimisation model of an intensively cultivated Scottish
agricultural catchment was constructed. The presence of minimum river flow controls in the catchment was found to reduce nitrogen
pollution. However, by themselves, river flow controls were found not to be a cost effective means to reduce non-point pollution.
We quantify the improved social welfare from coordinating the environmental regulation of river flows and pollution, and determine
the conditions under which such coordination is beneficial. The paper also investigates whether the benefits of such coordination
can be sustained under wetter (winter) weather conditions implied by current climate change predictions. 相似文献
966.
This paper uses data from the 1991 National Maternal and Infant Health Survey to estimate propositions derived from a model
of intrahousehold allocation, wherein parents engage in a consumption activity (smoking) that produces own utility, while
generating environmental tobacco smoke (ETS) that harms their children’s health. We find a statistically significant negative
association between sample mothers‘ assessed health of their children and the children’s daily exposures to ETS. Mothers’
average annual willingness-to-pay (WTP) for a 1-hour-per-day reduction in child ETS exposure (about a 17% decrease in daily
exposure) is about $150. WTP estimates for respondent mother and child health status further suggest that smoking mothers
on average value their child’s health roughly 55% higher than their own health.
Helpful comments and suggestions by Scott Atkinson, Donald Kenkel, and two anonymous referees are gratefully acknowledged.
Marcy Agee and Stefanos Nastis provided valuable research assistance. Although the U.S. Environmental Protection Agency provided
financial support through Grant#R82871601, the research has not been subjected to the Agency’s required peer and policy review
and therefore does not necessarily reflect the views of the Agency 相似文献
967.
Carmen Rodríguez Morilla Gaspar Llanes Díaz-Salazar M. Alejandro Cardenete 《Ecological Economics》2007,60(4):774-786
This paper aims to show the utility of the so-called Social Accounting Matrix and Environmental Accounts (SAMEA) for economic and environmental efficiency analysis. The article uses the SAMEA for Spain in 2000, applied to water resources and greenhouse gas emissions. This matrix is used as a central core of a multisectorial model of economic and environmental performance, and it calculates the denominated “domestics SAMEA multipliers” and their decomposition into characteristic, direct, indirect and induced effects. These multipliers show some evaluation of economic and environmental efficiency. Also, we present an application of these multipliers that demonstrates that there is no causal interrelation between those sectors with higher economic backward linkages and those with higher environmental deterioration backward linkages. 相似文献
968.
会计制度与税收法规的协作 总被引:26,自引:0,他引:26
本文在评介会计制度与税收法规的协作历程的基础上 ,讨论两者在税收征收管理的信息需求方面加强协作的必要性 ,并运用模拟法以“租赁或借款安排”为例实验分析了在税收监管中实现有效合作的可能措施。文章认为 ,应当大力提高国内税务筹划的研究水平 ,以推动税制和税法的进一步完善 ;在制度层面上 ,应当实现会计信息对税务征管实务的支持作用 ,从而加强反避税的工作力度。 相似文献
969.
More than 10 years since a practical linkage between sustainable development and a measure of national wealth—expanded to
include natural and environmental resources—was first posited, the empirical estimation of adjusted net savings, dubbed ‘genuine’
saving, has evolved considerably. In this paper we take stock of both progress achieved and the challenges that remain. We
begin by recalling the key points made in Pearce and Atkinson (1993, Ecol Econ 8, 103), which presented the first cross-country estimates of savings rates adjusted to reflect depletion and degradation of
the environment. We then briefly summarise the evolution of the theoretical argument linking savings and sustainability. However,
the main focus of this paper is an aspect that concerned David Pearce greatly, namely the evolution of the measurement of
genuine savings. We identify and consider the empirical evidence with regard to two particular measurement issues: the valuation
of exhaustible resources and environmental degradation. Common to the both issues are concerns about measuring changes in
national wealth in real world economies.
相似文献
970.
金融企业呆账处理的会计和税收政策,直接影响到企业的经营成果和税收负担.通过对我国金融企业现行呆账处理的会计和税收政策进行分析,就发现其存在的问题.应当根据我国国情,借鉴国际经验,在会计政策上进一步细化有关规定,以提高其可操作性;在税收政策上,宜用注销法代替准备金法确认和扣除企业呆账损失,以体现税收中性原则. 相似文献