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71.
高岩芳 《内蒙古财经学院学报(综合版)》2011,9(5):17-20
成本管理会计作为一门新兴的会计学科,伴随着西方各种管理理论的产生、科技进步和现代化管理水平的提高而形成和发展.成本管理会计纳入我国高校教学体系,尽管时间不长,已经展现其重要意义,但教学实践中仍然存在一些问题.为更好的适应高校为社会培养合格应用型人才的目标,探讨成本管理会计教学模式的改革,势在必行. 相似文献
72.
《International Journal of Forecasting》2022,38(2):596-612
We consider simple methods to improve the growth nowcasts and forecasts obtained by mixed-frequency MIDAS and UMIDAS models with a variety of indicators during the Covid-19 crisis and recovery period, such as combining forecasts across various specifications for the same model and/or across different models, extending the model specification by adding MA terms, enhancing the estimation method by taking a similarity approach, and adjusting the forecasts to put them back on track using a specific form of intercept correction. Among these methods, adjusting the original nowcasts and forecasts by an amount similar to the nowcast and forecast errors made during the financial crisis and subsequent recovery seems to produce the best results for the US, notwithstanding the different source and characteristics of the financial crisis. In particular, the adjusted growth nowcasts for 2020Q1 get closer to the actual value, and the adjusted forecasts based on alternative indicators become much more similar, all unfortunately indicating a much slower recovery than without adjustment, and very persistent negative effects on trend growth. Similar findings also emerge for forecasts by institutions, for survey forecasts, and for the other G7 countries. 相似文献
73.
This study examines how U.S. business college students evaluate the attractiveness of potential job opportunities by making trade-offs among important job attributes. Using a conjoint approach, we examine the relative importance of industry type, starting salary, five-year salary, training, benefits, and work-life balance in job choice decisions. We also examine the effects of job applicants' career expectations and core competencies on their job choice determinants. An analysis of 162 business students' evaluations of 27 job profiles indicates that five-year-salary outweighs all other attributes. Their career expectations and core competencies have a substantial influence on their ensuing job choice. We suggest recruitment strategies to target recent college graduates with consideration of individuals' different career expectations and core competencies. 相似文献
74.
在高职财经类特色专业建设中,专业定位至关重要。通过分析目前高职财经类专业定位上存在的问题,提出了高职财经类专业定位的原则和途径。认为高职财经类特色专业适宜于“宽口径,窄定位”,关键是核心岗位要明确,并根据市场变化适时调整。 相似文献
75.
谭来兴 《安徽工业大学学报(社会科学版)》2010,27(3):158-159
高校要建设一支思想过硬、素质优良、结构合理、充满活力的形势与政策课教师队伍,就要高度重视并大力加强专兼职教师队伍建设,不断完善业务培训与进修制度,注重加强教学和科研活动,努力提高他们的教学能力和研究水平。 相似文献
76.
The evaluative function of local public actors has been exacerbated in recent years with the individualisation of social policies. One of their tasks is to select the appropriate informational basis in order to assess welfare claimants. Amartya Sen's capability approach offers a theoretical and normative framework to analyse this evaluative function. In particular, it insists on the importance of “objectivating” people's preferences with reference to their capabilities. The weight that is to be attached to individual preferences in the course of public action can be a matter of controversy. Claimants “capability for voice”, we argue, should be developed. This capability refers to their effective possibility to express their concerns with regard to the choice of the informational basis. It is argued that local institutions prohibiting capability for voice will produce adaptive preferences, whereas procedural institutions promoting reflexive public evaluation and capability for voice will result in a fairer wording of individual preferences. At a situated level, the way to connect subjective and objective information when assessing people very much depends on the position of the evaluator. Several illustrations show that the fairness of evaluation, and its impact on the people's capability set, depend on this positional perspective. 相似文献
77.
78.
魏亚平 《上海立信会计学院学报》2007,21(6):16-20
股票期权会计计价是股票期权制度的核心。股票期权费用化已为学界所接受,争论的焦点集中在方法的选择上。当前,应尽快明确计价方法,因为股票期权会计计价不仅是用来反映和核算股票期权经济行为的工具,更是调节各方利益的手段。因此,笔者建议采用"股利贴现模型"和"库藏股法"来分析不同计价方法对股权稀释的影响。 相似文献
79.
周岚 《安徽工业大学学报(社会科学版)》2007,24(4):73-74,77
讨论式口语教学法旨在化大班教学的劣势为优势,以小组讨论为基础,开展问答式、复述式、概括式和评论式等多种大组讨论,各种方法交替互换、灵活搭配,使学生始终保持高度的注意力和兴奋度,提高口语操练密度,保证课堂教学效果。 相似文献
80.
朱建新 《安徽工业大学学报(社会科学版)》2007,24(2):87-89
整体语言教学强调能力的培养和发展是整体的,同步训练输入和输出技能,注重将语言知识的传授融于语言运用活动中,有利于培养学生听、说、读写能力、学生交际能力和英语综合应用能力。 相似文献