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981.
会计师事务所对审计意见购买的影响因素研究:博弈论的视角 总被引:2,自引:0,他引:2
会计师事务所作为审计意见的供给方对审计意见购买是否成功实施产生着重要的影响。影响审计意见购买的会计师事务所因素可分为由域环境和工作环境构成的外部环境因素以及由专用人力资本构成的内部环境因素。因此,应重点关注诸如地区间经济发展水平、执法力度、会计师事务所处环境的竞争程度、注册会计师的职业素质等因素,从审计意见供给方防范审计意见购买行为的发生。 相似文献
982.
随着市场经济的迅速发展,企业对会计从业人员的专业能力、社会综合能力等诸多方面提出了更高的要求。然而高职会计专业的毕业生往往是动手操作能力、应用能力较差,无法满足企业的要求,因而高职会计专业教育面临着严峻的考验。分析其原因,主要是理论教学与实践教学相脱离,实践教学的匮乏与不完善所致。为了实现培养具备综合职业能力和全面素质的高等技术应用型人才的目标,以工作过程为导向的高职会计专业实践教学改革势在必行。 相似文献
983.
This paper investigates the impact of ramping rate restrictions imposed on hydro operations to protect aquatic ecosystems. The optimal ramping decision is specified as an optimal control problem which results in a Hamilton Jacobi Bellman (HJB) equation. Electricity prices are modelled as a regime switching stochastic process. The optimal control is determined by solving the HJB equation numerically using a fully implicit finite difference approach with semi-Lagrangian time stepping. The paper focuses on the effect of ramping restrictions on a hydro plant׳s value and optimal operations, and provides an analysis of which factors cause ramping restrictions to have a greater or lesser impact on profitability. It is shown that hydro plant value is negatively affected by ramping restrictions, but the extent of the impact depends on key parameters which determine the desirability of frequent changes in water release rates. Interestingly for the case considered, value is not sensitive to ramping restrictions over a large range of restrictions. The results point to the importance of accurately modelling electricity prices in gauging the trade offs involved in imposing restrictions on hydro operators which may hinder their ability to respond to volatile electricity prices and meet peak demands. 相似文献
984.
The research results on the suppressing effect of independent directors on earnings management are not consistent in existing literature. In addition, it has been argued that using financial statements provided by top management to investigate top management's earnings management is not appropriate. Therefore, the purpose of this study is twofold. First, we used external auditors (including the auditors of Taiwan Stock Exchange Corporation and the auditors of two Big Four accounting firms – Deloitte & Touche and KPMG in Taiwan) as respondents in order to obtain less biased data. Second, we investigate the moderating effects of controlling shareholders and the divergence of cash-flow and control rights on the relationship between independent directors and earnings management. The results show that both the existence of controlling shareholders and the divergence of cash-flow and control rights have significant suppressing effects on the relationship between independent directors and earnings management. Theoretical and practical implications are also discussed. 相似文献
985.
从内部控制角度出发,以我国2008—2013年度沪深两市A股上市公司为研究样本,在研究内部控制与公司价值之间关系的基础上考察公司高管权力配置结构对两者之间关系的影响,并进一步分析不同产权性质下内部控制与公司价值之间的关系以及高管权力对两者关系的影响,结果表明:完善的内部控制有助于提升公司价值,高管权力过于集中会削弱内部控制的有效性并抑制内部控制对公司价值的提升作用;与国有上市公司相比,非国有上市公司的内部控制对公司价值存在显著的提升作用,但在高集权的情况下,无论是国有上市公司还是非国有上市公司,内部控制均不能对公司价值起到显著的提升作用。 相似文献
986.
曾才生 《广东农工商职业技术学院学报》2003,19(3):60-63
80年代日本放开对资本流动的管制时,经历了一个资本大量流入的阶段,资本的流入导致了日元的升值,也间接地促使了泡沫经济的形成。中国加入WTO后,在国际金融自由化趋势的推动下,最终必然要放松对资本自由流动的管制。日本与中国在撤消资本管制所面临的内外环境上有许多相似之处,中国应该吸取日本的教训,加强金融监管,预防经济泡沫的形成。 相似文献
987.
周松 《南京审计学院学报》2016,(4):76-87
从财务报告质量角度出发,以我国2007—2013年沪深两市A股上市公司为样本研究财务报告质量对企业投资效率的影响,并进一步地将投资效率分为投资不足与过度投资两种,分析财务报告质量对这两种不同投资状态的影响,结果表明:财务报告质量提高了企业投资效率,并且投资不足与财务报告质量显著负相关,即高质量的财务报告使得企业投资不足现象减少;财务报告质量对过度投资的抑制效果不明显。 相似文献
988.
Mikulas Luptacik 《Economic Systems Research》2016,28(3):344-361
We estimate productivity growth without recourse to data on factor input shares or prices. In the proposed model, the economy is represented by the Leontief input–output model, which is extended by the constraints of primary inputs. A Luenberger productivity indicator is proposed to estimate productivity change; this is then decomposed in a way that enables us to examine the contributions of individual production factors and individual commodities to productivity change. The results allow for the identification of inputs or outputs that are the drivers of the overall productivity change. Their contributions are then decomposed into efficiency change and technical change components. Using input–output tables of the US economy for the period 1977–2006, we show that technical progress has been the main source of productivity change. Technical progress was mostly driven by capital, whereas low-skilled labour contributed negatively. 相似文献
989.
Dirk Klimkeit 《International Journal of Human Resource Management》2016,27(8):850-875
Most cross-border organizational practice transfer involves implementation challenges, yet key literature in this field largely overlooks the mediating role of the transfer coalition, which serves as a ‘bridge’ between headquarters and subsidiaries in transferring an organizational practice. By exploring an in-depth case study of a top-tier professional service firm, this study contributes to the literature on cross-border human resource management practice transfer. We show that the transfer coalition displayed activities that translated into two separate managerial roles – transfer leadership and control – that were practiced with quite different levels of commitment by different members and impacted the successful management of the transfer process. We propose two distinctive transfer coalition archetypes – the entrepreneurial and the ceremonial type – where the leadership and control roles were practiced quite differently and reached different levels of organizational practice adoption. Furthermore, we suggest practical implications for HR professionals in order to improve global leadership and control competence. 相似文献
990.
This paper proposes the research framework that locus of control enhances entrepreneurship through the mediating mechanisms of increased social capital in interpersonal networks and improved human capital in personal development. We adopted structural equation modeling to examine the research hypothesis. The research participants comprised managers from 14 enterprises in China; a total of 1002 valid questionnaires were collected. The results revealed that social and human capital mediate the effect that internal locus of control exerts on entrepreneurship. This study provides the following research contributions: first, the findings address the gaps in previous studies regarding the effect that a single dimension (i.e. personality traits) produces on entrepreneurship. Second, by employing the social exchange and human capital theories, we integrated interpersonal and individual perspectives into the research framework to explore factors affecting entrepreneurship, identifying that social and human capital are key-mediating mechanisms through which locus of control influences entrepreneurship. 相似文献