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1.
This paper focuses on the fundamental changes in the management of state enterprises that are taking place in China. Specifically, we discuss the expansion of enterprise autonomy and changes in the managerial decision-making structure. The genesis of the reform programme is traced back to inefficiencies caused by the over-centralized state planning system which reduced enterprise management to little more than an administrative function dominated by the Party secretary. As a consequence, managerial and technical cadres became demoralized and the growth of staff functions such as accounting, marketing and personnel management was stunted. From a series of experiments launched in 1978 has grown the realization that tinkering around with the state planning apparatus is insufficient to stimulate entrepreneurship and vigorous industrial expansion. Accordingly, reform has been launched on a broad front both within the state apparatus, in an endeavour to roll back external constraints on enterprise, and within the enterprise itself, by seeking to provide powerful incentives both to managerial cadres and workers through a system stressing individual responsibility and rewards commensurate with results. A number of severe constraints on the reform programme are analysed, in particular, the changing balance of power within the enterprise between the factory director, the Party secretary, the workers’congress and the trade union. Contradictions exist within the new structure of decision-making but, given a period of political stability and sustained economic growth, there should be sufficient surplus to mollify discontent and stifle those who refuse to give up their belief in the virtues of having‘politics in command’of the industrial enterprise. 相似文献
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Andrew Henley 《International Review of Applied Economics》1989,3(2):170-190
This paper analyses the secular and cyclical behaviour of the rate of profit for the UK corporate sector from 1962 to 1985, using the growth accounting framework developed by Weisskopf (1979) for the USA, and the labour share decomposition of Henley (1987). The results show that the five per cent per annum decline in net profit rate in the UK over the period is explained in part by each of the three factors of declining profit share, declining capital productivity and, to a lesser extent, declining capacity utilization. As in the USA profitability peaks prematurely in each business cycle as a result of distributional pressure. Further decomposition of these components points to the importance of inadequate growth of real labour productivity as an explanatory factor, and to the inability of firms to protect profit share from the effect of the pre-1979 growing employer labour tax burden. The post-1980 profit revival in the UK is not explained by a ‘breakthrough’ in terms of an improved growth rate of labour or capital productivity but rather by the sheer length of the sustained business upswing and, as yet, absence of the usual midcycle upward pressure on labour share. 相似文献
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Collapsing oil prices and a falling dollar set the background to a Budget in which the Chancellor, hamstrung by lower oil revenues, was seen as having little room for manoeuvre. In fact the sharp fall in the sterling price of oil has provided him with the perfect excuse for not making significant cuts in personal income tax that were largely irrelevant to the needs of the economy. Instead of a boost to household demand we have had, thanks to OPEC, a transfer to companies in the form of a reduction in costs. This should enable them to expand output against a background of falling inflation. Our post-Budget assessment of macroeconomic prospects (Section I), made on the Treasury's assumption of a $15 oil price, shows output growing by 2 1/2 per cent this year and inflation falling below 3 per cent in 1987. We are thus less optimistic than the Treasury about output but more optimistic about inflation. How was the Chancellor able, within the confines of the Medium-Term Financial Strategy, to give anything away having lost so much oil revenue? A detailed analysis of the PSBR forecast (Section II) reveals good reasons why non-oil tax revenues should be some £3 1/2n higher than forecast this time last year. But, because we still expect public spending to be above the official figures, our PSBR forecast is £1bn higher than the Treasury's. Although the macroeconomic impact of the Budget was small (especially in relation to that of the fall in oil prices which preceded it), it continued the process of tax reform. We focus, in Section III, on the new proposals to deal with the problem of the pension fund surpluses to which we drew attention in the November issue of Financial Outlook. We conclude that the proposed measures could have a larger effect on tax revenues in the longer term than is indicated by the Treasury's Budget estimates. 相似文献
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The purpose of this multi-level study is to examine how servant leadership affects both employee creativity and team innovation. Drawing from social identity, in particular, relational identification theory, we found on the basis of a two-nation Asian sample of 154 teams that servant leadership promotes individual relational identification and collective prototypicality with the leader which, in turn, fosters employee creativity and team innovation. In addition, our study suggests that the mediated effect of leader identification is strongest when team climate for innovation is high. 相似文献
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This paper considers the relationship between taxes and the size of the New Zealand underground economy. Previous studies indicate that a positive relationship exists in this and certain other countries. This paper addresses the question: 'Is the response of the underground economy to an increase in taxes the same as its response to a decrease in taxes?' We find that although the effect on the underground economy of an upward movement in the effective tax rate is numerically greater than that of a downward tax movement, this difference is not statistically significant. 相似文献
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Giles Brennand 《上市公司》2001,(9):52-53
渴求金牌、追求第一的运动员们在平时训练时会全身心投入,训练会一丝不苟,如果他们再拥有自己的一流教练,更是如此。由于明白自己目前的能力还低于世界级水平,他们意识到需要去下工夫。但光有意识并不足以支撑运动员承受住夺冠所要经历的严格训练,更不用说达到与技艺高超的奥运会选手一争高低的水平。 相似文献