全文获取类型
收费全文 | 11965篇 |
免费 | 320篇 |
国内免费 | 91篇 |
专业分类
财政金融 | 1252篇 |
工业经济 | 731篇 |
计划管理 | 2567篇 |
经济学 | 2146篇 |
综合类 | 1613篇 |
运输经济 | 103篇 |
旅游经济 | 89篇 |
贸易经济 | 1319篇 |
农业经济 | 817篇 |
经济概况 | 1724篇 |
信息产业经济 | 2篇 |
邮电经济 | 13篇 |
出版年
2024年 | 20篇 |
2023年 | 102篇 |
2022年 | 253篇 |
2021年 | 385篇 |
2020年 | 321篇 |
2019年 | 203篇 |
2018年 | 162篇 |
2017年 | 258篇 |
2016年 | 240篇 |
2015年 | 364篇 |
2014年 | 550篇 |
2013年 | 654篇 |
2012年 | 1053篇 |
2011年 | 1354篇 |
2010年 | 1188篇 |
2009年 | 883篇 |
2008年 | 947篇 |
2007年 | 818篇 |
2006年 | 877篇 |
2005年 | 777篇 |
2004年 | 229篇 |
2003年 | 191篇 |
2002年 | 172篇 |
2001年 | 159篇 |
2000年 | 78篇 |
1999年 | 43篇 |
1998年 | 23篇 |
1997年 | 15篇 |
1996年 | 12篇 |
1995年 | 6篇 |
1994年 | 2篇 |
1993年 | 9篇 |
1992年 | 10篇 |
1991年 | 6篇 |
1990年 | 3篇 |
1989年 | 4篇 |
1988年 | 2篇 |
1984年 | 3篇 |
排序方式: 共有10000条查询结果,搜索用时 15 毫秒
1.
2.
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt its current and future performance. We examine whether auditors, as a crucial external monitor, identify the information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions. Using a sample of firms listed on China’s A-share market from 2007 to 2017, we test the association between goodwill impairments and the type of audit opinion received in the same financial period. Our findings are as follows. First, the probability of receiving a modified opinion increases with the amount of goodwill impairments. Second, the positive association between goodwill impairments and modified audit opinions is driven primarily by earnings management risks. Third, this positive association is more salient when auditors are industry experts and there is no auditor–client mismatch. Fourth, auditors are more sensitive to the amount of goodwill impairments than to their mere existence. Overall, we document that auditors perceive goodwill impairments as a signal of information risks and communicate their concerns to investors to avoid litigation. 相似文献
3.
4.
疫苗作为新冠疫情防控的最关键手段之一,已在各国抗疫中发挥积极影响。疫苗研发、生产、注射意愿以及全球分配的公平性与可及性等一系列问题日益受到世界关注。分析全球治理改革中,疫苗作为一种全球公共产品的创新治理问题,讨论疫苗产业发展特征与创新规律演化,剖析西方国家疫苗产业创新治理困境以及“竞争丛林”逻辑,阐释中国行动方案及对全球治理改革的贡献。最终提出疫苗产业创新治理机制对推动全球治理改革的政策含义。 相似文献
5.
Jing Wang Vangelis Tsiligiris Robert Hartley 《Accounting Education: An International Journal》2019,28(3):221-238
This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners. 相似文献
6.
ABSTRACTThe escalating U.S.–China trade conflicts have increasingly shadowed the outlook of the world economy. The Trump administration aims to achieve its strategic goals including reducing current account deficits, promoting the U.S. manufacturing sector, and curbing Chinese high-tech industries by waging the trade war against China. This paper argues that the current account deficits and the declining manufacturing sector in the U.S. are mainly driven by its internal structural factors, such as low saving rates, high labor costs, and rising service sector, rather than by the import competition from China. Moreover, the trade war further deteriorates the U.S. current account deficits and erode its comparative advantage, and it forces China to invest more in technological innovation and human capital, and thus promote its progress in high-tech industries. Thus, the U.S. will not be able to achieve its strategical goals and eventually lose the trade war. 相似文献
7.
U.S. multinational corporations increasingly use intra-firm, cross-border research collaboration to disperse R&D across different countries. This paper investigates the implications of such collaboration on the abilities of firms to garner benefits from R&D tax incentives. We find that the association between R&D intensity and tax incentives is three to five times larger when firms have extensive cross-border collaboration connected to a country. We also find that the effect is stronger when local intellectual property protection is weaker and when local innovation resources are higher. Our results suggest that cross-border collaboration helps firms achieve more tax-efficient R&D investments both by reducing the nontax frictions posed by weak intellectual property protection and by increasing the nontax benefits of foreign R&D. 相似文献
8.
县域特色产业集群的快速发展有效推动了当地经济发展,在市场中形成了规模优势和竞争优势,是构成经济持续发展的关键动力.但是当前在发展过程中出现了较多的问题,影响了其发展质量和发展速度,基于此,本文对县域特色产业集群的发展优势、发展问题和发展策略进行了分析,以期可以为其高质量发展提供有效参考,扩大发展规模. 相似文献
9.
当前小体积远端射频单元(Remote Radio Unit,RRU)主要是皮站级别的Pico-RRU,其重量和体积仍然难以满足掌上型的要求。为此,采用高集成度的AD9361芯片来实现长期演进(Long Term Evolution,LTE)宽带收发信机功能,配合时钟同步模块、放大器模块和控制接口电路等一起构建低成本的掌上型RRU。主要解决了基于AD9516的时钟同步、低相位噪声设计和高灵敏度接收机设计三个技术难点,成功实现了掌上型、高性能、低成本的设计目标。整个RRU样机尺寸为18 cm×10 cm×2 cm,质量约500 g,量产成本千元以内。测试表明,该RRU下行误差向量幅度(Error Vector Magnitude,EVM)小于3%,优于3GPP要求的8%;10 MHz带宽时上行接收机灵敏度优于3GPP要求的-93.5 dBm。 相似文献
10.
Disclosure standards mandate the quantitative disclosure of hedging‐instrument‐related risks but not the disclosure of hedged‐item‐related risks. We examine how a match (mismatch) in formats, caused by making quantitative (qualitative) hedged item disclosures alongside quantitative hedging instrument disclosures, affects investors' integration of information from these two related disclosures. Our first experiment varies the hedged item disclosure format (quantitative or qualitative) and the portion of risk hedged (small or large). We find that when disclosure formats are mismatched, the less comparable nature of the two disclosures caused investors to neglect the offsetting relationship when assessing net risks. As a result, risk and investment judgments were influenced by the more prominent quantitative hedging instrument disclosures. Our second experiment finds that the use of a qualitative debiaser that clarifies the relationship between the two disclosures led to the integration of information and mitigated this effect. 相似文献