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101.
金融控股公司:分业经营走向混业经营的有效途径 总被引:2,自引:0,他引:2
随着美国国会于1999年11月通过《金融服务现代化法案》,混业经营已经成为全球金融业新世纪发展的重要趋势之一,通过对全球金融控股公司的发展趋势及中信集团,光大集团等多元化金融集团实践的考察,提出金融控股公司是我国金融业分业经营体制逐步过渡到混业经营体制的有效途径,并对金融控股公司的风险防范问题提出对策思路。 相似文献
102.
宁波市上市公司盈利质量不高的原因与对策 总被引:4,自引:1,他引:4
盈利质量的不断改善和提高是企业可持续发展的根本。上市公司的主营业务利润比重与企业盈利质量存在正相关关系,即主营业务利润比重越大,上市公司的盈利质量越高,因此,提高盈利质量的关键就是要突出主业,壮大主业,不断提高主营业务利润比重,形成自己的核心盈利能力。 相似文献
103.
企业合并会计方法国际趋同及其启示 总被引:7,自引:0,他引:7
为了实现购买法企业合并会计实施的趋同,FASB和IASB会计准则趋同的阶段性成果是双方于2005年6月30日共同发布的企业合并准则指南征求意见稿.该征求意见稿将对今后的企业合并会计发展产生重大的影响.本文将通过对比来发现企业合并会计处理的趋势,从而为我国企业合并准则具体实施提供参考. 相似文献
104.
首先分析烟草企业实施BPR的必要性和基本原则,接着针对企业的实际情况研究企业BPR的实施方案;最后提出一幅理想的企业业务流程蓝图。 相似文献
105.
We compare a number of models of post War US output growth in terms of the degree and pattern of non-linearity they impart
to the conditional mean, where we condition on either the previous period's growth rate, or the previous two periods' growth
rates. The conditional means are estimated non-parametrically using a nearest-neighbour technique on data simulated from the
models. In this way, we condense the complex, dynamic, responses that may be present in to graphical displays of the implied
conditional mean.
First version received: Feb. 1999/Final version received: June 2001 相似文献
106.
I consider whether entrepreneurship is a distinct category within economic theory. More generally, I consider the links between discussions of entrepreneurship and philosophic debates over the nature of the aesthetic. For instance, Kant's attempt to elevate the category of the aesthetic has much in common with Kirzner's attempt to elevate the concept of the entrepreneur. Shackle's theory of choice refers very directly to the notion of the aesthetic. Theories of the aesthetic and theories of the entrepreneur have common strengths and weaknesses. 相似文献
107.
基于社会网络的创业机会、动机与创业精神的关系研究 总被引:1,自引:2,他引:1
已有的创业精神的研究多基于西方的经济背景和实践。中国社会的历史文化和转轨时期的经济制度等都反映了中国创业精神发展的特殊性。其于制度理论,提出了创业机会、动机与创业精神之间的关系,并结合中国的创业实践认为,社会网络在创业机会、动机与创业精神的关系中起中介作用。 相似文献
108.
Robert F. Mulligan 《The Review of Austrian Economics》2006,19(4):311-336
An Austrian interpretation of the New Keynesian small menu cost model of the business cycle is proposed. Austrian and New
Keynesian business cycle theories share the feature that the cycle is generated by rigidities which prevent the economy from
adapting instantaneously to changing conditions. Austrian business cycle theory is capital-based, focusing on credit expansion
which artificially lowers interest rates and causes an investment boom and unsustainable business expansion. In contrast,
the New Keynesian small menu cost model of the business cycle is based on nominal rigidities which prevent markets from clearing.
Small menu costs introduce dichotomous behavior, where firms find it locally optimal to avoid instantaneous output price adjustments
in the face of the cost, but this local optimum results in economy-wide output and employment fluctuations which are much
greater in relative magnitude. The small menu cost model of the business cycle is extended and reinterpreted in light of Austrian
business cycle theory with heterogeneous, multiply-specific capital, thus providing a rigorous formalization of the Austrian
business cycle. The Austrian interpretation of this New Keynesian model fortuitously addresses several of its shortcomings.
JEL classification B53, E12, E23, E32 相似文献
109.
文章从商业银行零售业务性质和发展历程入手,分析了当今国际上商业银行零售业务发展趋势,结合我国商业银行零售业务发展现状和存在的问题,有针对性的提出几点建议。 相似文献
110.
Rafał Kusa Daniel Palacios Marques Belén Ribeiro Navarrete 《Entrepreneurship & Regional Development》2019,31(1-2):119-132
ABSTRACTThe aim of this paper is to examine the relationship between external cooperation and entrepreneurial orientation (EO). This relationship is explored in cluster environment, wherein entrepreneurial organizations compete and cooperate simultaneously to pursue opportunities. The following hypothesis is tested: External cooperation is positively correlated with entrepreneurial orientation. The hypothesis is tested with a correlation analysis on a sample of 77 small-sized enterprises operating in the Malopolska region in Poland, wherein several clusters are active. Additionally, the regression analysis is conducted to examine the associations between inter-organizational cooperation and EO dimensions. The findings confirm that external cooperation is positively correlated with EO. This observation is confronted with a pro-competitive approach that is a constitutional element of the entrepreneurship concept. Moreover, the findings show that the correlation between external cooperation and a firm’s performance is stronger than between some other EO dimensions and performance. Additionally, the findings show the important role of relationships between organizations and their clients. In the paper, several remarks for development of the theory are discussed, including the need for incorporating inter-organizational cooperation into a set of entrepreneurial traits and reflecting it in entrepreneurial orientation scales. The findings confirm the importance of that direction of theory development that focuses on inter-organizational collaboration in the context of entrepreneurship. 相似文献