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931.
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
932.
Thiess Buettner 《Empirica》2007,34(4):287-297
This paper provides empirical evidence on regional labor market flexibility in Europe and, in particular, in the EU-accession
countries in Central and Eastern Europe. Whereas substantial regional disparities in unemployment are found for pre-accession
EU member countries as well as for accession countries, an empirical analysis taking account of spatial effects shows that
regional wage flexibility is significantly higher for accession countries. Moreover, unemployment disparities are found to
be less persistent in the accession countries.
相似文献
Thiess BuettnerEmail: |
933.
有限责任公司股东优先购买权立法模式研究 总被引:2,自引:0,他引:2
国际上有限责任公司优先购买权的立法有四种模式.从部分国家或地区演变历史看,有限责任公司股东优先购买权的立法演变可分为四种演进路径,并总体上体现了有限责任公司立法的三个共同原则.我国有限责任公司股东优先购买权立法模式是从法定主义模式到排除主义模式的转变,这种转变表明了在我国公司活动日益成为世界经济竞争性活动重要参与主体的背景下,我国公司立法指导思想的转变. 相似文献
934.
The European economic integration leads to increasing mobilityof factors, thereby threatening the stability of social transferprograms. This article investigates the possibility to achieveby means of voluntary matching grants both the optimal allocationof factors and the optimal level of redistribution in the presenceof factor mobility. We use a fiscal competition model a la Wildasin(1991) in which states differ in their technologies and preferencesfor redistribution. We first investigate a simple process inwhich the federal authority progressively raises the matchinggrants to the district choosing the lowest transfer and alldistricts respond optimally to the resulting change in transfersall around. This process is shown to increase efficiency ofboth production and redistribution. However, it does not guaranteethat all districts gain, nor that an efficient level of redistributionis attained. Assuming complete information among districts,we derive the willingness of each district to match the contributionof other districts and we show that the aggregate willingnessto pay for matching rates converges to zero when both the efficientlevel of redistribution and the efficient allocation of factorsare achieved. We then describe an adjustment process for thematching rates that will lead districts to the efficient outcomeand guarantee that everyone will gain. (JEL Classification:H23, H70) 相似文献
935.
In 2001, the European Commission proposed replacing the currentsystem of taxation of multinational companies by the taxationof a consolidated base, computed at the level of all the Europeanentities of a multinational enterprise, and then distributedfor taxation purposes among the various jurisdictions in whichthese entities operate, according to pre-established criteria.In this article, we propose a discussion, especially focusingon two related issues, the choice of the formula and the compositionof the consolidating areaeither the entire European Union(EU) or some Member States within an Enhanced Cooperation Agreement,as well as on their impact on the size and distribution of taxrevenue and economic activity, and on the intensity of tax competition.Our tentative policy conclusion is that the reform deservessupport provided that (i) the formula puts emphasis on criteriathat the firm may not too easily manipulate, (ii) the activitiesof the multijurisdictional enterprise are enough mobile, (iii)the consolidation is made compulsory within the consolidatingarea and (iv) the consolidating area protects its capacity toactually levy tax by adopting a crediting system vis-à-visthe rest of the world. (JEL code: H32, H73, H87) 相似文献
936.
商业银行内部控制低效的成因及模式重构 总被引:10,自引:0,他引:10
我国商业银行金融风险的产生多是由内部控制低效造成,而内部控制低效又源于控制模式的不规范.因此,研究这一课题具有重要的理论价值和现实意义.为探索提高内部控制效果的有效途径,本文在分析我国商业银行内部控制低效成因的基础上,根据COSO报告和ERM的要求,构建了要素式动态控制的立体模式,并对这一模式的构成及其运行方式等进行了深入研究,为商业银行规范内部控制行为和降低金融风险提供了一种行之有效的管理手段. 相似文献
937.
徐志敏 《安徽工业大学学报(社会科学版)》2007,24(5):83-85
在设计书面广告时,广告设计者会运用各种语言策略。建立广告设计者和读者之间的关系时,指示词起着至关重要的作用。同时也建立了激发指示词参数的知识框架,有助于推导出广告词篇中所描述的概念域。 相似文献
938.
Guntram B. Wolff 《Open Economies Review》2007,18(3):327-346
Foreign direct investment is of increasing importance in the European Union. This paper estimates the effect of taxes on foreign
direct investment (FDI) flows and on three sub-components of these flows for the countries of the enlarged European Union.
The model in the spirit of gravity equations robustly explains FDI flows between the 25 member states. Sample selection needs
to be addressed in the estimation. We show that the different subcomponents of FDI should and indeed do react differently
to taxes. After controlling for unobserved country characteristics and common time effects, the top statutory corporate tax
rate of both, source and host country, turn insignificant for total FDI and investment into equity. However, high source country
taxes clearly increase the probability of firms to re-invest profits abroad and lower the percentage of debt financed FDI.
This might reflect profit re-allocation to avoid taxes. Market size factors have the expected signs.
相似文献
Guntram B. WolffEmail: |
939.
本文以波特的"五力"模型为分析工具,力图分析外资银行进入对我国银行业竞争格局的影响,认为国内银行业在中国加入WTO之后面临着外资银行进入的竞争挑战。因此,国内银行业要实施创新,提高创新能力,从而提高竞争力。 相似文献
940.
运用一种研究产业集群竞争力的量化分析工具——GEM模型,构建辽宁镁质材料产业集群竞争力评价表,对该集群的供给要素、需求要素、结构要素等方面进行了竞争力的综合分析。表明:辽宁镁质材料产业集群在全国范围内已经有一定的竞争力,其资源、供应商与本地辅助行业、内部市场、外部市场等指标得分均超过全国平均水平,在设施、企业结构、战略和竞争方面得分都低于全国平均水平,后者已成为制约其进一步发展的瓶颈因素,并从"基础","企业","市场"方面给出了提升辽宁镁质材料产业集群竞争力对策建议。 相似文献