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991.
992.
企业衍生金融工具的会计列报和披露研究——我国金融工具会计准则与财务报表列报准则的衔接 总被引:2,自引:0,他引:2
笔者就我国金融工具四项会计准则中对企业衍生金融工具业务在会计确认、计量、列报和披露中存在的难点问题以及与相关准则衔接等疑难,提出具体的操作指引,以期指导我国企业衍生金融工具业务的会计核算实务,并对财政部相关准则指南中尚未解决的会计核算实务提供有益的补充,完善我国企业衍生金融工具业务会计核算技术体系。 相似文献
993.
李悦 《中央财经大学学报》2008,(2):35-40,85
本文首先回顾了产业技术进步历史上影响最深远的三次技术革命,发现新兴的产业技术几乎都是最初发展于“市场主导型金融体系”的美国、英国。比较而言,“银行主导型金融体系”的日本、德国更擅长于学习和推广成熟技术。本文进而基于银行与市场功能比较的视角,分析了二者对于不同特征产业和处于生命周期不同阶段产业的作用差异,以及二者在风险管理上的功能差异。全文的主要结论是:金融市场对于推动自主创新和技术进步,并有效管理经济体系的风险具有特别重要的意义,中国的金融改革应努力构建一个市场主导型的金融体系。 相似文献
994.
《Journal of Contemporary Accounting and Economics》2019,15(3):100164
This study uses the banking industry as a unique testing setting to examine the impact of accounting and enforcement regulations on stock price crash risk. We find that stocks are less likely to crash in countries with stricter accounting regulations and enforcement standards. More importantly, we provide evidence that the impact of accounting regulations is more significant in countries with stricter enforcement standards, suggesting that enforcement mechanisms and accounting regulations are complementary. We find that the main channels for accounting regulations and enforcement standards to affect stock price crash risk are regulations that strengthen information disclosure and improve the effects of direct supervision and external auditors. Our findings are robust after we include more control variables, employ regional regulatory developments as instrumental variables, conduct change regressions, use alternative measures of enforcement, and estimate in various subsamples. Our study has policy implications for how to design accounting regulations and enforcement mechanisms in a more effective manner. 相似文献
995.
在尝试对新常态经济内涵进行量化的基础上,运用指数分解法和索洛余数法分别测算了北京市经济新常态期间技术创新带来的分产业节能量、耗能量以及能源反弹效应,系统评价了技术创新对能源消耗的影响,进一步预测了新常态下北京市2015-2020年发展趋势,以期为北京市及全国经济发展与节能减排工作提供理论依据和科学思路。研究结果表明:1996-2013年,北京市逐渐由新常态经济的“潜伏期”进入新常态期;希克斯中性技术创新对能源消耗的影响主要体现在第二、第三产业;2000年之后技术创新节能量迅速增长,受市场机制与技术创新对经济周期的影响,反弹耗能量和反弹效应呈波动趋势;经济增长越慢,技术创新的节能效应和反弹耗能效应越小;新常态下现有要素投入规模和结构决定了短期内北京市GDP年均增速不能低于4.50%,否则会由于经济增长过慢导致技术创新动力不足,抑制技术创新发展。 相似文献
996.
997.
新三板是科技型、创新型中小企业融资的重要平台,引入做市商制度,通过发挥做市商制度价格发现、流动性提升等功能,有利于改善科技型企业经营效率。基于DEA模型,对341家做市转让和协议转让科技型企业财务经营绩效进行研究,借助Mann-Whitney秩和检验对两类企业经营效率开展系统对比。结果发现,做市商制度对于科技型企业经营效率的综合影响并不显著,做市转让企业在技术效率、纯技术效率和规模效率上均不存在优势;通过DEA松弛变量分析发现,做市商制度在价格发现方面的功能有所体现,但不足以对企业融资需求产生显著影响,在促进企业经营改善效率方面的功效亦未显现。针对上述结果,提出了相应政策与建议。 相似文献
998.
姜宏 《北京劳动保障职业学院学报》2016,(1):52-56
国际贸易职业技能实训教学资源开发应依据相应的职业标准、专业教学标准,遵循职业教育教学规律。学校、企业、行业合作开发实训教学资源应以项目为载体,整合项目参与主体的优势资源,以职业教育教学相关政策为引领,以职业院校为主导,发挥行业协会制定职业标准和促进校企合作的中介作用,准确判断企业参与合作目标诉求,确定企业参与项目的形式和程度,应兼顾学校目标和企业诉求,形成良性的校企行项目化合作开发机制。 相似文献
999.
《Research in Accounting Regulation》2014,26(1):26-39
Given scant research on the influence of the AICPA’s Code of Conduct, this study examines the effects of professional standards for advocacy and integrity on a financial reporting decision. Based on the availability and priming literature, we test whether the current wording of two AICPA professional standards influence financial reporting decisions. Prior accounting research has documented cases where professionals were inclined toward a conservative or skeptical bias (Francis & Krishnan, 1999; Jenkins & Lowe, 1999) while other studies have documented an inclination toward a client-confirming bias (Hackenbrack & Nelson, 1996; Roberts, 2010). Our study examines whether using AICPA ethical standards as primes results in a neutral, unbiased financial reporting decision in a context in which there is substantial, yet inconclusive, evidence. Roberts (2010) documents the tendency for professionals to view integrity and advocacy as segregated objectives: one for promoting unbiased reporting, associated frequently with accounting-related decisions, and the other condoning client advocacy, typically associated with tax-related judgments. Hence, we test for availability effects based on separately-stated standards. However, the literature on comparative analysis explains that a combined concept containing counterbalancing features allows the participant to form causal relationships between the distinguishing components. This type of mental process brings the causal knowledge into working memory. Hence, a joint presentation of countervailing standards should result in a more balanced judgment, reflecting neither a conservative nor pro-client tendency.The psychology literature suggests that heuristics, such as availability priming and comparative analysis, are more likely to affect novice decision makers (e.g., jurors, clients, new hires, students) than experts whose work experiences could drive the results. This study examines the responses of upper-level accounting majors, and the results show that the participants are inclined toward conservative decision making. Participants exposed to a separately-stated standard for integrity respond conservatively, just as they do in a control group without explicit access to the professional standard. Similarly, even when exposed to AICPA Rule 102-6 allowing client advocacy, they report conservatively. In contrast, when the prime is a joint presentation of the standards, participants respond with an unbiased decision, which differs significantly from the consistently conservative response by the control group as well as by the participants primed with an isolated standard. We conclude that two AICPA standards (as currently worded) are best understood when they are aggregated. Whether this finding holds for professionals is an empirical question for future research. The implication is that accountants’ decision making could be enhanced by a revised professional standard reminding them to jointly consider the goals of unbiased decision making and justifiable client advocacy. 相似文献
1000.
The Clean Development Mechanism (CDM) is a flexible carbon market mechanism managed by the United Nations. The program grants tradable carbon emissions credits (Certified Emission Reductions) for carbon‐reducing projects in developing countries. A project can only be admitted to the program if it is not financially profitable, and thus would not take place without the emission credits granted through the CDM. In this paper, we examine how monitoring reduces incentives of companies to bias the reported expected financial viability of potential CDM projects to gain admission to the program. We find that reported rates of return, which are a key factor for admission to the program, tend to be downwardly biased and are negatively associated with the expected benefits stemming from forecasted greenhouse gas reductions. However, monitoring from various sources mitigates some of the distorted incentives and related reporting bias. Furthermore, the monitoring effect becomes much stronger after 2008, when the CDM Executive Board implemented a series of measures to strengthen the additionality testing that provides guidance for program applications. 相似文献