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991.
本文在分析母公司理论、实体理论和所有权理论三种现行合并会计报表理论的不同观点及其主要缺陷的基础上,对我国企业会计"新准则"中以实体理论为基础编制合并财务报表的合理性进行了七个方面的评析。 相似文献
992.
Sam Bucovetsky 《Journal of International Economics》2008,74(1):188-201
We analyze a sequential game between two symmetric countries when firms can invest in a multinational structure that confers tax savings. Governments are able to commit to long-run tax discrimination policies before firms' decisions are made and before statutory capital tax rates are chosen non-cooperatively. Whether a coordinated reduction in the tax preferences granted to mobile firms is beneficial or harmful for the competing countries depends critically on the elasticity with which the firms' organizational structure responds to tax discrimination incentives. A model extension with countries of different size shows that small countries are likely to grant more tax preferences than larger ones, along with having lower effective tax rates. 相似文献
993.
Stéphane Straub 《Journal of International Economics》2008,74(2):245-263
The paper develops a theoretical approach to the boundaries of the multi-national firm in the context of institutional constraints in host countries, focusing especially on corruption. The model incorporates two types of corruption: petty bureaucratic corruption and high-level political corruption. The model predicts that-in the absence of corruption-multinational firms will prefer FDI (internal expansion with strong control rights) to debt (arm's length expansion with loose control rights), the weaker the host country's ability to commit. However, both types of corruption shift the trade-off marginally toward debt. Cross-country panel empirical evidence supports these conclusions. Corruption has a second order marginal effect and matters mostly through its interaction with political risk. 相似文献
994.
Organizing for knowledge flows within MNCs 总被引:1,自引:0,他引:1
This paper conceptualizes the multinational corporation (MNC) as a network of knowledge flows and argues that, within the same MNC, subsidiary strategic roles can be expected to differ in terms of the extent and directionality of knowledge flows between a focal subsidiary and the rest of the corporation. Building on this framework, the paper hypothesizes and empirically tests for systematic associations between a subsidiary's knowledge-flow based strategic role and the systems and processes linking the subsidiary to the rest of the corporation. The empirical data, collected from 359 subsidiaries of major US, Japanese, and European MNCs (i) provide strong support to the notion of differentiated knowledge flow roles as well as differentiated systems and processes within MNCs, and (ii) suggest that innovation by foreign subsidiaries is more typically the result of autonomous initiative by the subsidiaries rather than strategic directives issued from corporate headquarters. 相似文献
995.
This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU-wide
tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of Deutsche Bundesbank's
Foreign Direct Investment data (MiDi) and corporate balance sheet data (Ustan and Hoppenstedt) for the tax base estimations.
The data are used to construct (i) a separate accounting and (ii) a formula apportionment tax base for the firms in the sample.
Our results suggest that due to border crossing loss offset, the EU-wide corporate tax base represented by our data sample
shrinks significantly. Smaller countries which are usually considered to attract book profits under the current system, i.e.
Ireland and the Netherlands, tend to lose a larger part of their tax base than larger countries like Germany, Italy, France
or Great Britain. However, these results should be evaluated in light of the limitations of the data used in this study since
our analysis is based on German FDI data only. Furthermore, the calculations do not take into account behavioral responses
of companies caused by such a system change.
JEL Code: F23 · H25
This paper represents the authors' personal opinions and does not necessarily reflect the views of the Deutsche Bundesbank
or its staff. We thank Heinz Herrmann, Jana Kremer, Alfons Weichenrieder, and the participants of the Deutsche Bundesbank
FDI Workshop held on September 13, 2005, in Frankfurt for their valuable comments. We are also indebted to George Zodrow and
two anonymous referees. The usual disclaimer applies.
An erratum to this article can be found at 相似文献
996.
陆学忠 《广东金融学院学报》2007,22(2):85-90
资产证券化在国外许多国家都曾被用作AMC处置不良资产的有效手段之一。随着“凤凰”和“东元”两只资产证券化产品的推出,中国金融资产管理公司在通过证券化工具处理不良资产的道路上终于迈出了艰难而又关键的一步,但依然受到法律约束。本文通过对这两只证券化产品的实证分析以及理论研究,对中国金融资产管理公司实施不良资产证券化过程中所涉及法律问题,包括资产转移、SPV模式选择、信用增级等的法律问题,进行比较分析,以期对实践有所助益。 相似文献
997.
998.
随着金融改革的不断深化,我国逐渐步入泛资产管理的时代.证券公司与银行如何合作共赢,整合优势资源,共同提升资产管理水平,逐渐成为金融界越来越关注的问题.本文从证券公司的角度研究银证资产管理合作的模式设计,提出有关风险防控对策与建议,希望能够对银证合作的建设和管理提供一定借鉴. 相似文献
999.
中国人民银行白山市中心支行课题组 《吉林金融研究》2014,(3):58-61
本文基于对吉林省白山市辖区内所有小额贷款公司的详细调查,总结出白山市辖区内小额贷款公司的经营状况、小额贷款公司的管理状况以及小额贷款公司在经营管理过程中出现的问题,最后对小贷公司可持续发展提出了对策和建议。 相似文献
1000.
Gary A.S. Cook Naresh R. Pandit Hans Lööf Börje Johansson 《International Journal of the Economics of Business》2013,20(2):203-227
Abstract This paper explores three under-researched questions in the literature on multinational enterprises (MNEs), clustering, and innovation. First, to what extent does multinationality lead to higher rates of innovation activity and performance? Second, what, if any, is the link between MNE cluster location and innovation inputs and outputs? Third, are there any significant differences between enterprises belonging to domestic and overseas MNEs in these regards? Evidence is based primarily on 11,775 firms derived from the UK Community Innovation Survey 2007. Diversity in the regional economy exerts the most consistent positive influence, followed by the scale of employment in the enterprise’s own industry. Enterprises belonging to domestic MNEs appear to exert higher levels of innovation effort. However, evidence regarding their superiority in innovation outputs was weaker. Contrary to Michael Porter’s work, it appears that enterprises belonging to overseas firms benefit more than domestic firms. 相似文献