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11.
套期保值会计发展的成果主要表现为金融工具会计准则和套期保值会计准则的制定和不断完善。我国套期保值会计理论研究起步晚,主要集中在国内外金融工具准则、套期保值会计准则的解读及对比研究以及套期保值会计理论和套期保值会计准则应用研究等方面。实践中存在套期准则可操作性差,容易导致主观随意、盈余操纵和企业风险意识低、专业人才缺乏等问题。需要结合我国企业风险管理实践,修改现有套期会计准则,颁布操作指南,加强专业人才的培育,不断推进我国套期保值会计的发展。 相似文献
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Kostas Bithas 《Ecological Economics》2011,70(10):1703-1706
In an important contribution in Ecological Economics, van de Bergh (2010) correctly concludes that sustainability does not imply zero externalities. However, he continues with the Delphic statement "(Delphic statements were uttered by the renowned oracle of ancient Greece at Delphi. They were phrased in such a way as to be self-fulfilling because alternative interpretations covered every possibility.)" "Without externalities the problem of sustainability vanishes". If this statement refers to an impossible economic process that produces no externalities then he is right. However, it might be interpreted as stating that whenever environmental policy internalizes environmental externalities then sustainability will be ensured. In this note, I assert that in the real world where externalities prevail, their internalization or neutralization in the traditional way cannot lead to sustainability. Only if internalization takes a very specific form that results in the inviolable preservation of environmental rights of future generations in pure biological terms can sustainability be ensured. After revised the original commentary I resubmit it. The issues raised by the editor have been carefully considered. 相似文献
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Wild mushroom picking is a growing recreational and commercial activity. In Spain, wild mushrooms legally belong to the landowner, who seldom benefits from trade in mushrooms or from their recreational value. Cultural aspects (tradition, picker-related harms) and economic aspects (costly forestry works, income opportunities) constitute elements of the debate on how to deal with mushroom picking. Through a survey of private forest owners in Catalonia (north-eastern Spain), this paper examines their experiences with mushroom pickers, the factors shaping their related policy preferences and their willingness to engage in mushroom reserves.The results show broad support for introducing mushroom picking norms. A regulation would allow outsider pickers to enter private land, but only under certain conditions, i.e. to comply with socio-ecological rules of the area. Among respondents who support the regulation, active land owners who report instances of picker-related harm (both tangible and intangible) tend to support the establishment of a fee system which could be reinvested into forest management. That is also the position of the respondents who perceive mushrooms as a private right, i.e. they believe to have a legitimate right to exclude outsider pickers and, eventually, to raise revenues from that asset. On the contrary, forest owners who conceive mushroom picking as a free-access activity prefer neither to regulate it nor to charge fees. The option to establish a mushroom picking reserve depends on the landholder being a fee-supporter and perceiving instances of harm. Harm, instead, is mainly determined by the perception of congestion of pickers, which in turn is determined by the mushroom productivity of their forest, their level of privacy protection and their involvement to the primary sector. These findings help policymakers to better understand the logic and sensitivities of forest owners in view of designing mushroom picking policies that can effectively solve picker-landowner conflicts. 相似文献
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Ubaldo Comite 《中国经济评论(英文版)》2010,(1):36-49
The appeal from municipalities, provinces and regions to financial derivative instruments is tied to the need of overcoming the situations in a state of urgency inherent in a balance. On average, one local Italian authority in twenty has decided to underwrite a derivative product, giving life to a number of contracts that had a value of over 35 billion euro with an average value of 6.5 million for each contract until 2007. The boom of swaps has, since 2000 on, experienced a peak period from 2003 to the end of 2005, in which the Euribor rate touched a very low level, maintained itself for long periods at around 2% and fallen in some cases even under this value. Many of the contracts completed before 2006, which link the debt of local authorities to variable rates, but also many of those completed from 2006 onwards that moved debt onto fixed rate, which are now a source of loss for the balance of local authorities that have underwritten them. In the 2002-2008 period, the number of the stipulation of contracts local authorities reported to the Ministry of Economy and Finance is about 900, corresponding to more or less 150 per year, which affected 18 regions, 44 provinces, 532 municipalities and 4 mountain commtmities, for a total of 594 authorities. Therefore, the local authorities have approached the derivative instruments in an often approximate way without a real awareness, both for the conditions that were being negotiated and the effects that they would have produced in perspective. The purpose of this work is to highlight the consequences of the use of derivative instruments on the future management of local authorities. 相似文献
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会计监管属于规制经济学研究的大范畴,“公共利益理论”为会计监管提供了基本依据,通过对会计信息失灵原因的进一步分析,章指出“克服市场不完善导致的高质量会计信息需求不足”及“改善契约不完全造成的产权不明”是我国政府主导的会计监管更本质的原因;金融监管是经济监管领域较为成熟、甚为重要的部分,金融监管工具改革的经验体现了现代监管理念的变化,可以为会计监管工具设计和改革提供借鉴和支持。 相似文献
18.
国内外研究现状表明,对风险投资与高新技术融合的技术转让体系的特殊性、体系组成、体系功能等方面的认识有待深化;对推动体系建设的外部条件、经济政策、政策工具的研究尚不充分。有鉴于此,笔者设计了中国风险投资与高新技术融合的技术转让体系,指出了其发育路径,研究了经济政策刺激、政策工具推动体系发育的作用。 相似文献
19.
Grolleau Gilles; Mzoughi Naoufel; Thomas Alban 《European Review of Agricultural Economics》2007,34(2):233-255
This paper examines empirically which factors determine voluntaryadoption of Environmental Management System (EMS) certification(ISO 14001 or EMAS) by agrifood industries. A discrete-choicemodel of EMS certification is applied to a sample of 1,000 Frenchagrifood firms. The findings suggest that management-relatedfactors drive certification more strongly than economic incentivesand provides a new perspective on Porter's theory of the doublebenefit of certification. 相似文献
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政府审计是加强预算管理的一个重要工具。中国在建立公共财政的过程中,进行了一系列预算管理制度的改革,政府审计必须适应现行的预算管理制度,在审计内容上、方法上积极拓展。本文主要论述了当前公共财政框架下政府审计需要拓展的方面。另外,为保证预算管理制度改革顺利实施,政府会计等其他制度建设也需相应追行改革和完善。 相似文献