全文获取类型
收费全文 | 5122篇 |
免费 | 141篇 |
国内免费 | 56篇 |
专业分类
财政金融 | 1712篇 |
工业经济 | 126篇 |
计划管理 | 1081篇 |
经济学 | 539篇 |
综合类 | 788篇 |
运输经济 | 12篇 |
旅游经济 | 23篇 |
贸易经济 | 452篇 |
农业经济 | 159篇 |
经济概况 | 427篇 |
出版年
2024年 | 8篇 |
2023年 | 69篇 |
2022年 | 60篇 |
2021年 | 95篇 |
2020年 | 120篇 |
2019年 | 120篇 |
2018年 | 87篇 |
2017年 | 104篇 |
2016年 | 66篇 |
2015年 | 93篇 |
2014年 | 256篇 |
2013年 | 325篇 |
2012年 | 299篇 |
2011年 | 369篇 |
2010年 | 307篇 |
2009年 | 253篇 |
2008年 | 365篇 |
2007年 | 454篇 |
2006年 | 506篇 |
2005年 | 358篇 |
2004年 | 264篇 |
2003年 | 181篇 |
2002年 | 124篇 |
2001年 | 103篇 |
2000年 | 76篇 |
1999年 | 46篇 |
1998年 | 17篇 |
1997年 | 25篇 |
1996年 | 16篇 |
1995年 | 9篇 |
1994年 | 8篇 |
1993年 | 15篇 |
1992年 | 16篇 |
1991年 | 9篇 |
1990年 | 7篇 |
1989年 | 10篇 |
1988年 | 7篇 |
1987年 | 10篇 |
1986年 | 4篇 |
1985年 | 15篇 |
1984年 | 9篇 |
1983年 | 14篇 |
1982年 | 6篇 |
1981年 | 12篇 |
1980年 | 1篇 |
1978年 | 1篇 |
排序方式: 共有5319条查询结果,搜索用时 15 毫秒
1.
《The British Accounting Review》2019,51(5):100834
In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this article, we connect these two strands of literature on corruption. Understanding this connection is important because weak financial accounting and reporting systems can inhibit monitoring incentives and thus reduce decentralization benefits in countering corruption. We argue that the effectiveness of decentralization as an anti-corruption barrier is complemented by the quality of the accounting practice in a country. Using multiple sources of data, we find that decentralization has a positive and increasing effect on reducing corruption among countries with a high-quality accounting practice. In contrast, decentralization has a negative and decreasing effect on reducing corruption among countries with weak-quality accounting practices. These findings are robust to alternative measures of accounting, decentralization and corruption and to endogeneity tests. Our findings demonstrate the crucial information role of accounting in enhancing decentralization monitoring mechanisms and in thereby reducing corruption. 相似文献
2.
刘云 《中小企业管理与科技》2021,(4)
我国经济已由高速增长阶段转向高质量发展阶段,“提升治理能力,实现高质量发展”是我国面对新变化、新趋势再一次作出的明确路径选择。如何加强应收账款的管理,已经成为现代企业管理中不容回避的问题。论文通过对LD公司应收账款管理的研究,提出改进方案和实施保障措施,有助于解决LD公司应收账款管理的实际问题,顺应企业高质量发展需求,提高应收账款管理能力,推动企业朝着更高质量、更可持续的方向发展。 相似文献
3.
《Business Horizons》2019,62(4):427-436
While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis. 相似文献
4.
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
5.
In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature—our context is accounting and finance research in the Asia–Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non-biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together. 相似文献
6.
Shawna Weingartner 《Accounting Perspectives》2019,18(1):39-42
This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case. 相似文献
7.
Steven Toms 《Accounting & Business Research》2019,49(5):477-499
I examine the incidence of fraud from c.1720 to 2009 and relate it to the occurrence of significant financial scandals. Focusing on the UK, and US prior to Enron, and using a detailed dataset of significant events and news content, underpinned by examination of specific watershed scandals, the paper highlights the regulatory response to scandals and the implications for accounting and financial reporting. The evidence reveals the incidence of fraud and financial scandal to be historically contingent and skewed towards certain sectors, particularly banking and finance, facilitated by complex group structures and international capital mobility, and mediated by managerial incentives and ownership concentration. Financial reporting and auditing can mitigate fraud opportunities in all sectors and businesses without complex group structures, and the accounting profession achieved some success in this respect up to the mid-1970s. Since then, the profession has been increasingly challenged by, and to some degree implicated in, the development of interconnected and international business networks, which, combined with wider financial deregulation, has led to a resurgence of fraud and financial scandal not previously experienced since the mid-nineteenth century. 相似文献
8.
事业单位固定资产管理必须加强 总被引:2,自引:0,他引:2
加强事业单位资产管理,管好用好国有资产,保证资产的安全、完整,对促进事业单位发展意义重大。为此,必须从建立资产管理机构、建立全面预算控制制度,完善基础管理工作等入手,强化事业单位固定资产管理。 相似文献
9.
程军 《山西经济管理干部学院学报》2005,13(4):63-64
文章论述了在市场经济体制下。会计从业人员在职业道德建设方面存在的问题。强调了树立财经法律意识。以诚信务实的工作态度来获得社会的尊重与信赖。 相似文献
10.
浅析事业单位固定资产的核算 总被引:1,自引:0,他引:1
王林芳 《山西财政税务专科学校学报》2005,7(5):40-42
固定资产是事业单位开展业务活动必不可少的基本物质条件,也是事业单位赖以生存和发展的重要资源之一。但是事业单位一般不从事物质资料的生产,其固定资产主要是由财政拨款购置的,使用的目的也并不是为了赢利,因而对其核算相对也比较简单,在使用过程中不计成本,不提折旧。随着我国社会主义市场经济体制的逐步建立和完善以及我国事业单位改革的进行,目前对事业单位固定资产的会计核算越来越不适应新形势发展需要,也不符合我国社会主义市场经济建设的需要。因此如何全面、完整、准确地对事业单位的固定资产进行核算,确保其安全和完整,充分发挥其效能,实现保值增值,以充分发挥事业单位固定资产在我国社会主义经济建设中的作用,无疑是十分重要的。 相似文献