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61.
高丽霞 《山西经济管理干部学院学报》2005,13(4):61-62,71
本文从建立健全企业内部控制制度入手,分析了内控与内审的关系;其次,从分析我国内审现状着手,陈述了内审现状不容乐观;最后,在具体如何强化方面,主要涉及内审的职能转变、结构模式的转变、人员素质的提高及多元化、与外部审计的结合,事后审计向事前事中审计的转变及向行业管理转变建立内审职业规范等措施。 相似文献
62.
刘佳勇 《西安财经学院学报》2006,19(6):84-87
企业网络是一种既不同于企业也不同于市场的中介性组织形式。企业网络的出现是企业追求效率的结果,同时,它的出现也对现代企业理论关于企业与市场的两分法提出了挑战。对此,理论界纷纷从不同视角对这一新型组织形式展开了讨论,提出了疑问,如什么是企业网络、企业网络存在的价值、企业网络的效率边界应该多大等。本文将对目前学术界关于这些问题的研究现状作一简述。 相似文献
63.
64.
It is becoming increasingly apparent from the literature that marketers need to consider customer-level information when they
generate a marketing strategy for the firm. In this article, the authors develop a customer-focused framework that uses a
marketing strategy with an overall objective of maximized financial performance. This strategy is driven by seven customer-level
marketing tactics and shows how actual customer data can be used to generate an actionable marketing strategy leading to optimal
levels of profitability, customer equity, and shareholder value. In addition, the authors discuss a successful implementation
of this strategy for several business-to-business and business-to-consumer firms and offer insights as to how to customize
an implementation strategy for any firm, along with presenting potential challenges a firm may encounter during the implementation
process. Several suggestions for future research are offered to explore and harness this newly available evidence.
V. Kumar (VK) (vk@business.uconn.edu) is the ING Chair Professor of Marketing and the executive director of the ING Center for Financial
Services at the University of Connecticut. He spends his time by transferring his knowledge (however little it may be) to
his two daughters about customer lifetime value, diffusion models, forecasting sales and market share, retailing, and marketing
strategy.
J. Andrew Petersen (apetersen@business.uconn.edu) is a doctoral candidate in marketing at the University of Connecticut. His research interests
include customer lifetime value, word-of-mouth effects, and customer-level marketing strategy. His research has been published
inMarketing Research Magazine and theJournal of the Academy of Marketing Science. 相似文献
65.
内部审计面临的新问题及出路 总被引:1,自引:0,他引:1
路冬玲 《山西经济管理干部学院学报》2005,13(4):65-66
当前,我国建立社会主义市场经济体制,实行现代企业制度。在这种条件下,怎样摆正内部审计的位置和充分发挥内部审计的作用,则是需要解决的一个理论问题和实践问题。本文就目前我国内部审计的现状及完善措施提出一些看法。 相似文献
66.
Xueming Luo K. Sivakumar Sandra S. Liu 《Journal of the Academy of Marketing Science》2005,33(1):50-65
Two important areas are underexplored in the relationship between marketing resources and performance. First, the subject
has been primarily investigated in the context of Western countries, and inadequate attention has been given to emerging economies.
Second, despite the recent growth in globalization, the moderating role of globalization on the link between marketing resources
and performance has not been investigated. Addressing these important gaps, this article focuses on an emerging economy (China)
and explores the moderating effect of globalization on this link. Specifically, the authors develop several hypotheses highlighting
the moderating role of globalization activities (global product sourcing, global market seeking, and global partnership) on
the link between marketing resources (market orientation, entrepreneurial orientation, and innovative capability) and firm
performance. The findings of the moderating role of globalization provide several important implications for marketing theory
development and managerial practice.
Xueming Luo (luoxm@uta.edu) is an assistant professor in the Department of Marketing in the College of Business Administration at the
University of Texas at Arlington. Before joining the University of Texas at Arlington faculty, he was on the faculty of the
State University of New York at Fredonia. His research has appeared in various journals, including theJournal of Business Research, the International Journal of Research in Marketing, the Journal of Advertising Research, the
Journal of Interactive Advertising, and Industrial Marketing Management.
K. Sivakumar (Ph.D., Syracuse University; k.sivakumar@lehigh. edu) is the Arthur Tauck Professor of International Marketing & Logistics
and a professor of marketing at Lehigh University. Prior to joining Lehigh in 2001, he spent 9 years at the University of
Illinois in Chicago. His research interests include pricing, global marketing, and innovation management. His research has
been published or is forthcoming in theJournal of the Academy of Marketing Science, the Journal of Marketing, the Journal of International Business Studies, Decision
Sciences Journal, Marketing Letters, the Journal of Business Research, International Marketing Review, the Journal of Product
Innovation Management, Pricing Strategy & Practice: An International Journal, Psychology & Marketing, and other publications. He has won several awards for his research (including theDonald Lehman Award) and is on the editorial board of several scholarly journals. He has won outstanding reviewer awards from two journals.
Sandra S. Liu (liuss@purdue.edu) is an associate professor in the Department of Consumer Sciences and Retailing at Purdue University. She
received her Ph.D. from the University of London, and her current research interest focuses on strategic marketing issues
in the context of customer contact, including knowledge management in a corporation in transition and sales management in
a knowledge economy. With her extensive industry experience, she has written a number of books and journal articles, which
have appeared in theInternational Journal of Research in Marketing, the Journal of Business Research, theEuropean Journal of Marketing, Marketing Intelligence and Planning, among others. 相似文献
67.
基于交易费用理论的企业边界纵向一体化研究 总被引:1,自引:0,他引:1
交易费用理论认为,企业的最优边界在市场费用等于企业协调成本那一点,交易费用中的企业规模实质上是企业的纵向规模即纵向边界,企业纵向规模的扩张主要通过纵向一体化来实现。虽然纵向一体化能够有效地削弱人的机会主义和有限理性,克服不确定性,降低交易成本,但它并不必然是企业发展的一种好办法,企业发展到一定阶段,纵向分拆策略是有效的。企业的纵向边界呈现扩张与收缩交互进行的局面。 相似文献
68.
现代企业制度下的内部审计 总被引:5,自引:0,他引:5
赵中元 《山西经济管理干部学院学报》2004,12(2):38-39
在现代企业制度下,只有建立与之相适应的内部审计模式,才能真正发挥内部审计的服务作用,实现内部审计的效益作用. 相似文献
69.
试论循环经济价值链及其运行 总被引:1,自引:0,他引:1
企业必须按照自然生态体系,将经济活动高效有序地组织成一个循环经济模式,实现以最小的资源消耗,最小的污染获取最大的发展效益。循环经济的正常运行,必须有价值链的支持,因此,循环型产业的价值形成机制是循环经济持续发展的关键。企业是实施循环经济的最终策动力和执行主体。因此,循环经济特别是循环经济价值链能否形成已成为企业持续发展的重要因素。 相似文献
70.
高山 《广东经济管理学院学报》2006,21(6):39-43
现行的国有公司财务监督中缺少真正代表国有资本所有者行使监督职权的机构和人员,董事会、监事会和财务人员管理体制的缺陷以及外部审计监督的不力使得国有公司经营管理者有机会违规获取个人利益,结果必然导致国有资产流失。应考虑建立国有公司出资者监督代表的再监督制度和对财务监督人员的激励约束制度,推行国有公司年报审计的公开招标制。 相似文献