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91.
通过对企业竞争力涵义的分析,构建了零售企业竞争力综合评价指标体系;利用功效系数法和综合评价的方法,通过与同行业其它零售企业竞争力比较和零售企业对自身竞争力评判的方式,建立零售企业的竞争力综合评价模型;使企业能够客观、正确地认识和评价企业自身竞争力,为其进一步提高自己市场竞争力提供科学有效的理论依据。 相似文献
92.
IDEF3方法在集装箱码头仿真中的应用 总被引:1,自引:0,他引:1
针对Witness仿真过程中经常出现的问题,提出了一种优化仿真设计的建模方法,井结合集装箱码头物流的实际情况进行了说明。建立了集装箱入港物流的模型框架,达到了码头仿真单元的可重构性,大大提高了仿真的速度,并有效地避免了仿真过程中一些难以发现的问题。 相似文献
93.
我国物流园区建设发展现状及存在问题的分析 总被引:6,自引:0,他引:6
物流园区(Logistic park)是指由分布相对集中的多个物流组织设施和不同的专业化物流企业所构成,具有产业组织、经济运行等功能规模化的物流组织区域,我国现代物流发展迅速,尤其是在物流园区的规划与建设方面,取得相当可观的进展和不少有益的经验。本文简要分析近年来我园各地区物流园区规划建设发展状况,并对在这一发展过程中不同程度存在的各种问题进行了分析。 相似文献
94.
We investigate how economic policy uncertainty (EPU) and geopolitical risks (GPR) impact Bitcoin volatility with respect to factors related to type and nationality of uncertainty, investigated period, relationship horizon and extreme conditions. Applying ARDL model and quantile regression for monthly data from August 2010 to September 2021, we reveal that June 2014 corresponds to a key date that marks a reversal in the investigated relationship. Furthermore, we show that the relationship between uncertainty and bitcoin volatility changes according to different factors. US uncertainty has short run effects on Bitcoin volatility, while China’s uncertainty has rather long run effects. Moreover, Bitcoin volatility responds in the same manner to US EPU and GPR, while, it responds differently to China's EPU and GPR. In extreme quantiles, we find that Bitcoin hedges against US EPU and GPR. Further, Bitcoin hedges against either individual or joint effects of US uncertainty, but not both. 相似文献
95.
《Journal of Accounting and Public Policy》2022,41(3):106936
We examine the impact of short sellers on insider trading profitability using a natural experiment of a pilot program which relaxed short-selling constraints for randomly selected pilot stocks. We find that pilot firms experienced a significant decrease in insider trading profitability during the pilot program. The results are more pronounced for the pilot firms with poor information quality, and for the pilot firms without corporate restrictions on insider trading. Our evidence suggests that short sellers serve an important market disciplinary role by reducing insider trading profitability. 相似文献
96.
《Journal of Accounting and Public Policy》2022,41(3):106943
We study the effects of terrorist attacks on firms’ long-term annual management earnings forecasts bias. We find that the managers of firms located closer to the epicenters of attacks are more likely to issue optimistic long-term annual earnings forecasts relative to the managers of a control group of unaffected firms. The exposure effect is stronger for more severe terrorist events, and firms with more uncertain fundamentals and less geographic diversification. In addition, we document that managers’ forecast optimism intensifies for firms with stronger negative stock market reaction to the terrorist event, for CEOs with higher ability and for companies that are more likely to issue equity or engage in acquisitions following the terrorist event. Overall, our results are consistent with the idea that long-term annual earnings forecasts are used by managers to counterbalance the short-term pessimistic response to terrorist attacks. 相似文献
97.
《Journal of Accounting and Public Policy》2022,41(6):107012
Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions. 相似文献
98.
我国出口集装箱运价指数研究 总被引:2,自引:0,他引:2
蒋迪娜 《山西财经大学学报》2005,27(5):90-94
文章运用X-12-ARIMA方法对中国集装箱运价指数序列进行了季节调整,并采用TRAMO/SEATS季节调整方法处理了节假日因素的调整问题,然后对两个模型进行了比较,利用优选出来的模型将原序列分解成了各影响因素,最后对中国出口集装箱运价指数进行了精确的短期预测。 相似文献
99.
人民币兑美元汇率的风险测量 总被引:1,自引:0,他引:1
风险价值 (VaR)是一种计算金融市场风险的综合方法。基于ARCH模型的方差—协方差法计算VaR的基本原则 ,选取人民币 /美元的每日汇率为研究对象 ,测度了人民币兑美元汇率的风险轨迹。 相似文献
100.
矿区生态系统健康评价理论与方法初探 总被引:2,自引:0,他引:2
王广成 《山东工商学院学报》2003,17(3):1-4
总结国内外有关生态系统健康理论与评价方法的研究现状及最新成果,界定矿区生态系统健康的内涵,分析影响矿区生态系统健康的原因,论述矿区生态系统健康评价指标体系与评价方法。 相似文献