全文获取类型
收费全文 | 10932篇 |
免费 | 260篇 |
国内免费 | 82篇 |
专业分类
财政金融 | 3508篇 |
工业经济 | 231篇 |
计划管理 | 1504篇 |
经济学 | 2056篇 |
综合类 | 1084篇 |
运输经济 | 57篇 |
旅游经济 | 154篇 |
贸易经济 | 1100篇 |
农业经济 | 189篇 |
经济概况 | 1390篇 |
信息产业经济 | 1篇 |
出版年
2024年 | 18篇 |
2023年 | 171篇 |
2022年 | 203篇 |
2021年 | 289篇 |
2020年 | 427篇 |
2019年 | 322篇 |
2018年 | 303篇 |
2017年 | 371篇 |
2016年 | 346篇 |
2015年 | 346篇 |
2014年 | 722篇 |
2013年 | 912篇 |
2012年 | 787篇 |
2011年 | 1105篇 |
2010年 | 977篇 |
2009年 | 1213篇 |
2008年 | 681篇 |
2007年 | 532篇 |
2006年 | 471篇 |
2005年 | 313篇 |
2004年 | 211篇 |
2003年 | 170篇 |
2002年 | 102篇 |
2001年 | 80篇 |
2000年 | 55篇 |
1999年 | 35篇 |
1998年 | 24篇 |
1997年 | 19篇 |
1996年 | 11篇 |
1995年 | 4篇 |
1994年 | 3篇 |
1993年 | 2篇 |
1992年 | 6篇 |
1991年 | 3篇 |
1989年 | 1篇 |
1988年 | 7篇 |
1986年 | 3篇 |
1985年 | 6篇 |
1984年 | 10篇 |
1983年 | 4篇 |
1982年 | 3篇 |
1981年 | 6篇 |
排序方式: 共有10000条查询结果,搜索用时 15 毫秒
1.
Thomas D. Schultz Timothy J. Fogarty 《Advances in accounting, incorporating advances in international accounting》2009,25(1):112-123
Over the last decade, an increasing percentage of the profits reported by U.S. corporations were earned by their foreign subsidiaries and retained outside the United States resulting in the deferral of income taxes. The American Jobs Creation Act of 2004 provided a temporary federal tax incentive to remit such earnings, which resulted in the repatriation of $140 billion by the 30 firms comprising the Dow Jones Industrial Average. An analysis of the financial reporting disclosures made by these firms reveals that a tax expense was not fully recognized on a substantial portion of the earnings until repatriation because of an exception for foreign reinvestments deemed to be essentially permanent in duration. The implications of the currently acceptable accounting for undistributed foreign earnings are discussed as well as recommendations to improve the relevancy and reliability of the disclosures required for this exception to comprehensive recognition of deferred taxes. 相似文献
2.
区域经济增长离不开区域金融发展的必要支持。东北地区金融发展水平的相对落后,不仅制约了金融推动经济发展功能的发挥,而且在一定程度上也阻碍经济的进一步发展。本文主要探讨了制约东北地区经济发展的金融支持因素,在此基础上有针对性地提出一些对策建议。论文指出,要促进东北地区的经济发展,就必须加强区域金融合作,要形成金融产业群,协调发展各类金融机构,合理配置区域金融资源,加强金融创新等。 相似文献
3.
Dong He Laurent L. Pauwels 《中国与世界经济(英文版)》2008,16(6):1-21
In the present paper, we model the policy stance of the People's Bank of China (PBC) as a latent variable, and the discrete changes in the reserve requirement ratio, policy interest rates, and the scale of open market operations are taken as signals of movement of this latent variable. We run a discrete choice regression that relates these observed indicators of policy stance to major trends of macroeconomic and financial developments, which are represented by common factors extracted from a large number of variables. The predicted value of the estimated model can then be interpreted as the implicit policy stance of the PBC. In a second step, we estimate how much of the variation in the PBC' s implicit stance can be explained by measures of its policy objectives on inflation, growth and financial stability. We find that deviations of CPI inflation from an implicit target and deviations of broad money growth from the announced targets, but not output gaps, figure significantly in the PBC's policy changes. 相似文献
4.
During and after the Asian crisis, institutional investors and pension funds in Asian financial markets have been confronted with a number of difficulties effecting their performance and the way they carry out their role within the national pension system. We analyze these problems by comparing the actual investment policy of an institutional investor with an optimal investment strategy derived from the insights of modern portfolio theory. We also analyze whether the organizational set‐up of a pension fund allows it to adequately perform its role within the pension system. As an example, we examine the operations of the Thai Government Pension Fund (GPF). We find that allowing international investments and reducing restrictions on equity investments while lowering the implicit requirements for investments in government debt would allow the GPF to further diversify its investment risk and to increase its risk‐adjusted return. We also show that some changes in the governance structure of the GPF would lower the occurrence of conflicts of interest for the management and increase the efficiency of the GPF operations. 相似文献
5.
金融机构市场退出法律制度是金融生态的有机组成部分,其健全与否会严重影响金融生态的和谐发展。然而,我国当前却缺乏规范、有效的市场退出法律制度,特别是金融机构接管、撤销、破产三大法律规范存在严重缺憾,亟待加以完善。 相似文献
6.
美国次贷危机波及全球金融体系、金融产品及金融衍生产品的受信度受到质疑。我国的商业银行受此冲击强度较小,很大程度上取决于银行战略眼光和营销运作的成功。本文从营销战略的角度,结合中国银行服务营销的运行状况,对中国银行发展走势及营销战略进行深度透析。 相似文献
7.
金融活动的存在与正常运转有赖于良好的信用制度与法治环境,金融信用是金融业赖以生存的基础。良好的金融信用依靠多种因素的支持,法律制度的健全是关键。本文主要从法经济学的视角提出构建完善的金融信用法律制度体系,以此防范金融信用风险,保障国民经济的增长与发展,进而促进社会的安全与稳定。 相似文献
8.
Two standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140. 相似文献
9.
钱雪松 《南京经济学院学报》2007,(6):43-47
20世纪90年代以来,有关金融发展和经济增长问题的研究成为经济学领域一个热点,相关文献汗牛充栋。本文就金融发展和经济增长的理论研究和实证研究进行系统地分析和综述。 相似文献
10.
吴洪新 《南京财经大学学报》2004,(3):76-79
本文针对国际上出现的安然等破产事件和国内近期的德隆国际企业集团的财务危机,探讨财务风险价值管理在企业集团可持续发展过程中的功能与角色定位,并从以创造价值为导向的财务战略思想来构建企业集团财务竞争优势。 相似文献