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31.
Mingkun Guan Liushan Dong 《美中经济评论(英文版)》2005,4(5):40-48,69
Listing as a whole refers to reorganize all the enterprises' businesses, establish a stock corporation and increase capitals to list by issuing social public shares. TCL Group and Wuhan Iron and Steel (Group) Corporation have set a good example for other groups of enterprises that have parts of their assets listed, and will guide groups of enterprises which are affiliated to the center authority of China to list their assets. Listing as a whole, is beneficial to make clear the complex share-holding relationships between the group and its affiliates. It will also be beneficial to improve the whole structure of corporate governance, decrease the correlation trade, reduce the information disclosure cost, and solve the problem of the correlation trade between the group and its affiliates. However, it is far beyond the standard of what standardized corporate governance requires. Standardized corporate governance at least possesses two factors: One is the equality of the rights of shareholders, namely the same share with the same rights; the other is the clear rights boundary of the stakeholder and the existence of the efficient mechanism of equilibrium of rights. These two factors do not have the necessary relations to whether the group list as a whole or not, but depend on the maturity of the market and the soundness of the law and regulation. 相似文献
32.
基于江苏省20家中小板上市公司的面板数据,采用聚类和数据包络分析相结合的方法,对这些公司进行债务融资效率分析。研究表明,中小板企业在融入资产的配置效率方面更为关注自身盈利状况和成长前景,而没有充分认识到节约融资成本的重要性,从而导致企业债务融资效率偏低。对此,我国中小板企业应充分发挥债务融资的杠杆作用,优化资本结构,通过强强联合和以强带弱的途径分散经营风险,在扩大规模效益的基础上持续增强企业盈利能力。 相似文献
33.
《Accounting Forum》2017,41(3):185-205
In this paper, we examine the motivations for preparers in Greek non-listed companies to adopt International Financial Reporting Standards (IFRS). Previous literature has focused on listed companies and assessed the effect of IFRS on market efficiency to justify its adoption. Using data from a cross-sectional survey and from interviews with senior managers, our analysis indicates that the motivations to adopt IFRS in Greece are not primarily related to the technical competence of the standards. We draw insights from literature on institutional theory and hegemony based on the Selections from the Prison Notebooks of Gramsci, and show that the decision to comply with IFRS can also be motivated by coercive and hegemonic pressures, which are exerted by powerful institutional constituents as they interact with organisations’ strategic interests at the international and national level. The adoption of IFRS is driven predominantly by the pressures exerted by parent companies on their subsidiaries and by the legal requirements of the state, but also through borrowing and debt-contracting requirements as enforced by civil society actors, such as financial institutions. This mobilisation of power plays a pivotal role in supporting the establishment of IFRS among non-listed companies. 相似文献
34.
Juan Carlos Leiva Juan Antonio Rodríguez Alvarez Ricardo Monge González 《Contaduría y Administración》2017,62(2):670-682
The attraction of foreign direct investment seeks, among other things, to increase the productivity of local companies through knowledge spillovers. However, the empirical evidence in this regard is contradictory. One influential factor is the absorptive capacity of the local companies. This article analyzes the effect of the presence of former employees of multinational corporations as employees of local companies, on the absorptive capacity of said companies. The study was done in Costa Rica, a country known for its successful strategy in the subject matter. The data come from a survey applied to 1167 companies by the Observatorio Costarricense de las Pymes in 2011. It was found that the hiring of former employees of multinational corporations by local companies has a positive effect on the index of absorptive capacity of companies in all productive sectors. Specifically, this hiring of former employees increases the index of absorptive capacity by nine percentage points, with differences by sector and the size of the company. 相似文献
35.
Lynda Burkinshaw 《公共资金与管理》2017,37(4):253-260
Off-payroll workers in the UK, including personal service companies (PSCs), engaged by the public sector have been giving ‘assurance’ of their tax position to departments in the sector since 2012. Departments must be satisfied with the assurance. For PSCs this requires awareness of complex tax legislation (IR35), which is aimed at preventing tax avoidance. Costs may be incurred in attaining the necessary knowledge. This may bring into question costs incurred in protecting tax revenue. No similar obligation exists in the private sector. 相似文献
36.
建筑电子商务项目启动评估可行性研究 总被引:3,自引:0,他引:3
项目启动阶段是项目实施全过程的的一个重要环节,其核心内容之一是可行性评估。具体阐述可行性评估中重要因素:成本效益评估、金融方法测量、技术可行性、运行可行性和组织可行性的风险评估,以期建立建筑企业电子商务项目可行性研究的理论模式。 相似文献
37.
来自离岸公司的风险及其防范 总被引:1,自引:0,他引:1
越来越多的离岸公司出现在我们的周围,并以“外商”的身份对我国进行投资和合作。面对这些“外商”,我们似曾相识,但实际上又不很了解。他有公司的一些特点,但又与我们通常所说的公司有着许多不同。因为这些不同,许多风险便隐藏其中。对东道国及与离岸公司合作的企业来说,认清这些风险,并做好相应的防范。有重要的意义。 相似文献
38.
In 2001, the European Commission proposed replacing the currentsystem of taxation of multinational companies by the taxationof a consolidated base, computed at the level of all the Europeanentities of a multinational enterprise, and then distributedfor taxation purposes among the various jurisdictions in whichthese entities operate, according to pre-established criteria.In this article, we propose a discussion, especially focusingon two related issues, the choice of the formula and the compositionof the consolidating areaeither the entire European Union(EU) or some Member States within an Enhanced Cooperation Agreement,as well as on their impact on the size and distribution of taxrevenue and economic activity, and on the intensity of tax competition.Our tentative policy conclusion is that the reform deservessupport provided that (i) the formula puts emphasis on criteriathat the firm may not too easily manipulate, (ii) the activitiesof the multijurisdictional enterprise are enough mobile, (iii)the consolidation is made compulsory within the consolidatingarea and (iv) the consolidating area protects its capacity toactually levy tax by adopting a crediting system vis-à-visthe rest of the world. (JEL code: H32, H73, H87) 相似文献
39.
近年来,定向增发成为我国上市公司最为青睐的股权再融资方式,其主要原因在于定向增发为上市公司控股股东提供了更为便利的攫取控制权收益的渠道,并带来了实现无风险套利的机会,这使上市公司股权融资偏好问题体现的更为突出。 相似文献
40.
从美国COSO报告到2008年我国财政部等五部委发布的《企业内部控制基本规范》,说明我国企业内部控制已经制度化,但内部控制的有效性还需要建立一套企业内部控制自我评价体系,文中结合石油公司内部控制,从风险管理的角度研究了石油公司内部控制自我评价体系,为我国企业内部控制自我评价的实务提供参考。 相似文献