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51.
Sharon F. Matusik 《战略管理杂志》2002,23(5):457-467
Many studies examine firm private knowledge, but purport to be generalizable to the totality of firm knowledge, both public and private. This study demonstrates that public and private firm knowledge are empirically separable constructs that have significant and yet different influences on innovative outcomes. The example of product development effectiveness within this study shows that both public and private knowledge are significantly related to product development quality; however, public knowledge is negatively related to quality lapses while private knowledge is positively related to quality lapses. Copyright © 2002 John Wiley & Sons, Ltd. 相似文献
52.
Douglas M. Lambert Sebastin J. García‐Dastugue Keely L. Croxton 《Journal of Business Logistics》2005,26(1):25-51
Supply chain management (SCM) is implemented by integrating corporate functions using business processes within and across companies. Several process‐oriented frameworks for SCM have been proposed but only two of these provide sufficient detail to enable implementation. We evaluate the Supply‐Chain Operations Reference (SCOR) framework and The Global Supply Chain Forum (GSCF) framework using four criteria and identify their relative strengths and weaknesses. 相似文献
53.
Lucy Delgadillo 《International Journal of Consumer Studies》2006,30(1):95-104
The purpose of this study was to establish what the housing needs of Costa Rica are and to assess what policies have been implemented to respond to their housing deficit. In order to answer these questions, a combined methodology consisting of primary and secondary data was used. Using open‐ended questions and a topic schedule, face‐to‐face interviews with Costa Rican housing authorities were conducted at the interviewee's work place in Costa Rica in May 2003. The most recent secondary data available in the country was used to compute the housing deficit and to study the effects of demographics on current housing needs. Sources of the secondary data were the Costa Rica Ministry of Housing and Human Settlements, and the National Institute of Statistics and Census. The Costa Rican government has made great progress in reforming the housing finance system in order to meet the housing demand of its citizens. In 2002, Costa Rica had a 75.6% home ownership rate. Yet, even in light of the housing system's current success, many social, economic and political barriers threaten to undermine its accomplishments and the peoples’ ability to obtain safe and affordable housing. The paper considers the strengths and weaknesses of the current housing finance system as well as the government strategies for addressing difficulties. 相似文献
54.
随着近年来审计公开力度的加大,审计透明度的增强,社会公众对审计监督的期望也越来越高。但长期以来审计任务繁重与审计资源相对短缺之间的矛盾也很突出。在审计经费有限的条件下,必须借助审计成本管理的手段来解决这一矛盾。本文就加强审计成本管理的必要性,审计成本管理的原则以及如何实现对审计成本的控制等方面进行了分析和探索。 相似文献
55.
56.
Technological proximity and the choice of cooperation partner 总被引:1,自引:0,他引:1
This paper provides empirical tests of hypotheses of cooperative behavior provided by evolutionary approaches in the resource-based
view of the firm. The influences of “technological proximity”, individual incentives to cooperate and managerial tools to
the choice of research partner are analyzed. Using German patent data we can show the positive influence of those three determinants.
The results of this paper confirm theories dealing with the path-dependency of research activities.
相似文献
57.
兼并、收购、接管(敌意收购)和买断,是公司控制权市场常见的几种表现形式。本文通过中信证券收购广发证券的案例研究,从敌意收购的过程、动因、反收购措施及市场反应的角度对其进行了分析,并指出目标公司的股权集中度、交叉持股、非上市公司特征等股权结构方面对敌意收购的影响。 相似文献
58.
Yves Robichaud J. Terence Zinger Rolland LeBrasseur 《The International Entrepreneurship and Management Journal》2007,3(3):323-343
This paper examines 2 years of data from GEM Canada in order to develop new insights into the factors that contribute to the
performance outcomes of female enterprises and how these factors are affected by the firm’s stage of development. The analysis
encompasses both personal and organizational characteristics and assesses their association with selected performance measures
at the early stage as well as at the established phase of development. The findings indicate that the greater propensity of
men to pursue business growth and earnings can be attributed to marital status (live with a partner) and the expected depth
of the ownership team. Moreover, the performance outcomes for male entrepreneurs are influenced by a relatively wide range
of variables, with business demographics being more prominent than for the female enterprises. For both genders, the mix of
relevant underlying factors varies as the venture progresses along the ‘nascent-new-established’ continuum. 相似文献
59.
Xinsheng Cheng Yi Zhang 《现代会计与审计》2005,1(2):59-68
This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled. 相似文献
60.
《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