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101.
Biodiversity loss is a serious and ongoing global environmental problem. Economic instruments in biodiversity policies can contribute towards reconciling the conservation costs encountered at local level with the benefits of biodiversity conservation at higher levels of governance, from regional and national levels up to the global level. This paper outlines the theoretical foundations of fiscal transfers in conservation policies and also offers a concise account of existing international experience and future prospects. The recently amended Portuguese Local Finances Law (LFL) of 2007, with its groundbreaking new article on the promotion of local sustainability, is analysed in terms of the significance of fiscal transfers for municipal budgets. It is compared with its predecessor law, highlighting changes in fiscal revenues for selected municipalities in the country in relation to their designated conservation areas. The analysis shows that these ecological fiscal transfers can be significant for those municipalities with a large proportion of land under protected status. However, because it also introduces a considerable number of changes to the Portuguese fiscal transfer scheme, the ecological impact of the new LFL is difficult to grasp due to the presence of several crossover effects. The results obtained offer significant insights both for improving the Portuguese LFL and for designing new ecological fiscal transfer schemes. 相似文献
102.
103.
A REDD+ scheme would involve the transfer of financial resources to forested developing countries taking part in it. This paper simulates different approaches to the design of intergovernmental fiscal transfers (IFTs), a possible means to channel a REDD+ international payment to local governments which, in several countries, have a certain degree of authority over forest management. Using Indonesia as a case study, the cost-reimbursement and the derivation approaches are tested. It is demonstrated that both approaches could be used. Using the cost-reimbursement approach, localities with more degraded forests would receive a higher compensation per unit of carbon emission reduction than districts with primary forests. Avoiding further conversion of logged-over areas is associated with higher opportunity costs when compared with preventing the conversion of primary forests. In contrast, the derivation approach sets a fixed percentage and rate to distribute REDD+ revenues and ignores the opportunity costs of REDD+ incurred by local governments. The distribution of REDD+ revenues to eligible local governments is based on an assumed market price of carbon credits from REDD+. This paper concludes by discussing the implications of the findings for designing the distribution of REDD+ revenues, both for Indonesia and more generically for other developing countries. 相似文献
104.
事业单位会计报表存在的问题及改进建议 总被引:1,自引:0,他引:1
近年来财政部进行了五项财政改革,旧的《事业单位会计制度》已经不适应事业单位的发展,《事业单位财务规则》(征求意见稿)的出台,对于事业单位来说是一件划时代的事情。虽然新的征求意见稿与旧的《事业单位财务规则》相比有完善之处,但会计报表方面仍存在一些问题。文章通过对会计报表中的资产负债表、收入支出表、是否编制现金流量表及附注存在的一些问题进行分析,并提出一些改进建议。 相似文献
105.
针对非上市企业融资困难的现状,从信息不对称角度出发,采用贷款抵押,利用修正的自由现金流模型估计非上市企业的价值,并结合企业的债务结构,建立了信息不对称下非上市企业信用风险模型,建立了企业的违约概率的预测模型,探讨了企业最大债务规模,并分析了贷款违约挽回率。 相似文献
106.
This paper proposes a game theoretical approach of internationalnegotiations on transboundary pollution. This approach is distinguished bya discrete time formulation and by a suitable formulation of the localinformation assumption on cost and damage functions: at each stage of thenegotiation, the parties assign the best possible cooperative state, giventhe available information, as an objective for the next stage. It is shownthat the resulting sequences of states converges from a non-cooperativesituation to an international optimum in a finite number of stages.Furthermore, a financial transfer structure is also presented that makesthe desired sequence of states individually rational and stategically stable.The concepts are applied in a numerical simulation of the SO2transboundary pollution problem related to acid rain in Northern Europe. 相似文献
107.
Current poverty measurement methodology does not allow a definitive analysis of changes in distribution, through time or between countries, which involve changes in the number or proportion of poor people. By revisiting the continuity and transfer axioms, we show that within the Bourguignon and Fields (1997) class of poverty indices a range of value judgements can be accommodated as to what happens (or should happen) in the case that poverty-line crossings result from regressive transfers. In exposing this, we hope to provide empirical analysts with wider scope to use the Bourguignon–Fields poverty indices in an informed way. 相似文献
108.
Anthony B. Atkinson 《The Scandinavian journal of economics》2000,102(3):445-462
Public debate about the welfare state in OECD countries has emphasized the need for reform to meet a twofold set of shocks: budgetary pressure and a labour market shift against unskilled workers. The aim of the paper is to set out a framework for examining the implications of these shocks for the optimal scale of social transfers and, in particular, the impact on different societies, distinguishing a restricted welfare state, labelled "the United States" and a more extensive welfare state, labelled "Continental Europe". 相似文献
109.
威斯通模型是企业并购估值贴现现金流模型中具有代表性的研究。首先对超常增长而后无增长的威斯通模型作了一点修正;接着建立了企业在超常增长期采取不同投资策略时的估价模型;最后分析了新建模型与原模型的差异,并通过数例对两模型进行了敏感性分析。 相似文献
110.
张然 《Frontiers of Business Research in China》2009,3(2):301-322
This paper examines cash flow management in the Chinese market and compares it to that in the U.S. market. It adopts Burgstahler
and Dichev (1997) and Degeorge et al.’s (1999) method and the best-fitted distribution model to analyze the financial data
of Chinese listed firms during 1998–2005 and the forecasted cash flow per share (CPS) data for Chinese firms in the I/B/E/S
database during 1993–2005. Results reveal that cash flows reports are not as reliable as people think, and managers manipulate
cash flows just as they manipulate earnings.
Further analyses show that zero point, last year’s cash flow and analyst cash flow forecast are the three thresholds that
influence managers’ decision when they report cash flow performance. Over 16% of the firms with small positive cash flows
manipulate their cash flow. Moreover, 16.64% of the firms with small changes in cash flow and 9.81% of the firms with small
surprises manipulate cash flows to reach the targets. A comparative analysis shows that cash flow management behaviors around
zero and zero changes are more prevalent in the Chinese market than in the U.S. market. Cash flow management around analyst
cash flow forecasts, however, is no more prevalent than that in the U.S. market.
Translated and revised from Zhongguo Kuaiji Pinglun 中国会计评论 (China Accounting Review), 2007, 5(3): 381–400 相似文献