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81.
Eric W. K. Tsang 《战略管理杂志》2006,27(11):999-1011
From a critical realist perspective, I discuss the role played by behavioral assumptions in organization theories, and use transaction cost economics as an illustrative example. Core behavioral assumptions often constitute the foundation of the mechanismic explanations of a theory, and thus should play a pivotal role in theory development. I distinguish between assumption‐based and assumption‐omitted theory testing, and show that empirical research in transaction cost economics has been dominated by assumption‐omitted testing. To establish a solid foundation for a new theory, management researchers should pay more attention to assumption‐based testing. Copyright © 2006 John Wiley & Sons, Ltd. 相似文献
82.
为了完成生产经营任务,采油企业内某些单位客观上还存在一些短期行为。从最终影响来看,采取短期行为,可能使得采油成本在短期内趋于下降,但会导致后期成本急剧上升,不利于企业的可持续发展。因此,需要运用法律、行政、制度、政策等多种手段,建立成本管理控制长效机制,以克服各种短期行为的发生,从而实现采油企业成本的长期效能。 相似文献
83.
The question of whether corporations add value beyond that created by individual businesses has engendered much debate in recent years. Some of this debate has focused on the pros and cons of related vs. unrelated diversification. A standard explanation of the benefits of related diversification has to do with the ability to obtain intra‐temporal economies of scope from contemporaneous sharing of resources by related businesses within the firm. In contrast, this paper deals with inter‐temporal economies of scope that firms achieve by redeploying resources and capabilities between related businesses over time, as firms exit some markets while entering others. The transfer of resources due to market exit distinguishes our treatment of inter‐temporal economies of scope from standard intra‐temporal economies of scope. In addition, these inter‐temporal economies can benefit from a decentralized and modular organizational structure. This ability to obtain inter‐temporal economies of scope via organizational modularity and recombination suggests that corporations do not necessarily need a high degree of coordination between business units in order to benefit from a strategy of related diversification. Copyright © 2004 John Wiley & Sons, Ltd. 相似文献
84.
虚拟建设的发展、内涵与组织管理流程 总被引:1,自引:0,他引:1
建筑企业若想在激烈的竞争中取得有力的地位,就必须提高自己的管理水平和竞争能力,而虚拟建设就是建筑企业提高竞争力的一条有效途径。文章从计算机技术与建筑业的结合入手研究虚拟建设的发展,揭示虚拟建设的内涵,构建了虚拟项目组织的管理流程。 相似文献
85.
86.
Ahmed Mohammed Sayed Mostafa 《Public Management Review》2016,18(8):1218-1237
Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes. 相似文献
87.
随着以现代企业制度建设为主要途径的国企改革不断深入,国有企业党建工作的任务、环境、工作对象、党组织和党员自身都发生了深刻变化。本文就党组织参与国有企业重大决策问题展开论述,以进一步强调党组织在企业中的政治核心作用,为提升国企党建科学化水平奠定理论基础。 相似文献
88.
Kirsten A. Cook William J. Moser Thomas C. Omer 《Journal of Business Finance & Accounting》2017,44(7-8):1109-1136
This study examines the association between tax avoidance and ex ante cost of equity capital. Based on prior research, we develop two proxies for investors’ expectations of tax avoidance and explore whether deviations from those expectations result in higher ex ante cost of equity capital. We find that the ex ante cost of equity capital increases with tax avoidance that is either below or above investor expectations and that the increase is larger for tax avoidance that exceeds investors’ expectations. We then examine whether firms that alter their future tax avoidance exhibit a lowering of their ex ante cost of equity capital and find that tax avoidance decreases (increases) from the prior year for firms that were above (below) investors’ expectations in the prior year. These results are consistent with the trade‐off suggested by the Scholes and Wolfson framework and reinforce the notion that balancing tax benefits and non‐tax costs is an important feature of firms’ tax planning. 相似文献
89.
《Scandinavian Journal of Management》2014,30(2):197-213
The organizational literature has considered complexity as an important factor influencing organizations. More recently, the degree of dissemination of temporary organizations (TOs) increased and today TOs can be found in almost every industry. This corresponds to an augmenting treatment in the literature where TOs are often described as appropriate means to cope with complexity. Yet, few empirical studies to date have analyzed the effects of complexity on the success of TOs. This paper considers three prevalent types of complexity (structural, task, temporal) and integrates two factors (relationship quality, transparency) which are hypothesized to mediate the influence of complexity on the efficiency and effectiveness of TOs. We test the hypothesis using a sample of knowledge-intensive consulting projects. The results show that TOs possess a high degree of “complexity resistance” and are therefore particularly suited for solving unique and complex problems. Of the three types of complexity considered, only structural complexity significantly influences efficiency and effectiveness of TOs. Relationship quality and transparency act as mediators on this effect and can be used to mitigate negative effects of complexity. 相似文献
90.
我国从十九世纪九十年代起开始逐渐把科学研究引入至本科教育,这种做法得到了教育主管部门的肯定,推动了大学生科研团队的兴起。学生科研团队是通过参加科学研究实践活动的途径培养大学生的科研、创新、协作能力的科研组织。而在我国大学生科研团队的成员构成之中,相当数量的成员是大学生党员。而目前大学生基层党组织在大学生科研团队建设方面的工作相对滞后,本文就大学生科研团队中学生党组织的角色问题进行了探讨。 相似文献