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81.
风险决策中的期望值法是处理风险决策问题的常用方法。借助于期望值法,结合某企业的案例数据,对如何实现物流采购的最优化进行风险决策分析,并对最优方案进行了稳定性分析。 相似文献
82.
目的:探讨父母教养方式的特点。方法:采用EMBU问卷对云南两所高校的351名大学生进行调查。结果:(1)男生父亲有更多惩罚严厉、干涉、保护的行为,城市父母有更多温暖理解、干涉的行为;(2)男生父母更多采用矛盾型教养方式,女生和城市父母更多采用民主型,农村父母更多采用忽视型。结论:不同性别、不同生源地的大学生父母教养行为和教养类型存在显著差异。 相似文献
83.
84.
从会计准则制定权归属来看,会计准则制定模式主要有:政府主导型和民间主导型。从会计准则制定内容的详简程度来看,会计准则制定模式主要有:规则基础模式和原则基础模式。会计准则制定模式的选择目标应该是以高质量会计准则的制定为导向,制定出的会计准则具有可操作性和权威性。我国会计准则制定模式有待创新,执行环境亟待完善。 相似文献
85.
我国会计的法律规范是以《会计法》为核心的。从1985年1月25日第六届全国人大第九次会议审议通过的中华人民共和国第一部《会计法》颁布实施以来,至今已经二十年了。在进一步深化国企改革,大力发展混合所有制经济的今天,我国将政府会计法规体系和企业会计法规体系合二为一的立法思想、会计立法类型的选择及现行会计法律规范的权威性等问题都是值得探讨的。 相似文献
86.
The aim of this paper is to find some empirical evidence on Purchasing Power Parity (PPP) and Uncovered Interest Parity (UIP) in the Spanish case vis à vis the European Community for the period 1980–89. The main contribution of the paper is the aggregation of the variables corresponding to the countries that participate in the exchange rate mechanism of the European Monetary System. The results support the importance of the interest differential as an explanatory variable for the short-term adjustment to the PPP. The results follow from powerful estimation techniques, applied in the framework of a multivariate error-correction model using the maximum-likelihood procedure as developed by Johansen and Juselius (1992). 相似文献
87.
In Dirty Chains? Purchasing and Greener Manufacturing 总被引:2,自引:0,他引:2
Lutz Preuss 《Journal of Business Ethics》2001,34(3-4):345-359
Against the backdrop of an increasing importance of the purchasing function in manufacturing companies, this paper introduces the notion of a "green multiplier effect" and suggests that purchasing could become an important agent for change regarding environmental initiatives in the supply chain. The literature offers some support for this concept. However, a study into purchasing in Scottish manufacturing companies produces a less optimistic picture, as environmental initiatives involving the supply chain are rare. Where they occur, they are mostly undertaken in a passive fashion, with the main motivation being compliance with legislation. Above-average environmental initiatives are reported from three industries: paper making, chemicals and electronics. Explanations of the discrepancy between anticipated and actual results point to the reactive nature of purchasing and to performance measurement systems that focus on economic criteria. 相似文献
88.
In this paper, purchasing innovation in the case of a distribution company is analysed from an interorganizational cost management (IOCM) perspective. In this company, purchasing costs play an important strategic role. This study suggests that a new practice of IOCM is necessary that is suitable for Korea's economic circumstances, including the family-controlled conglomerates (Chaebols) that dominate the entire economic system. The strong need to reduce purchasing costs within Chaebols and the Korean government policy that promotes joint growth of large and small firms are crucial factors in the successful implementation of IOCM practices. We also discuss the infrastructure that enables effective IOCM in the long term, thereby adding new findings to academic research in the area, and practical implications of this benchmark case for other companies planning purchasing innovations. 相似文献
89.
90.
Hiroki Tsurumi 《Asia-Pacific Financial Markets》2000,7(1):1-9
We suggest that the Asian financial crisis began because of theinconsistent exchange rate system and miss-management within Thailand. We showthat prior tothe Asian financial crisis the Thai Baht against the Yen followed the theoryofpurchasing power parity but the Baht against the U.S. Dollar did not. We givebriefsummaries of the papers included in this issue. 相似文献