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1.
本文从信息空间理论的角度出发,对会计准则的性质进行探讨。在回顾并评价传统解释的基础上,试图得出会计准则“是什么”的一个全新诠释:就静态角度看,会计准则是一种关于企业财务信息编码和抽象的规范体系,其产生根源在于为经济交易的各方提供信息交流和标准化信息转换的平台;就动态角度看,会计准则的变迁则是体系内微观经济个体基于信号发送需要而推动的内涵性变迁和跨体系交易所要求的信息环境共享推动的外延性变迁的共同结果。此外,本文还从会计准则外延性变迁的角度解析了当前各国会计准则存在重大差异的现象。 相似文献
2.
谈谈编辑的职业道德 总被引:6,自引:0,他引:6
高宏艳 《吉林省经济管理干部学院学报》2002,16(6):61-62
市场经济条件下,人们的思想、观念发生了深刻的变化,以权谋私,权钱交易,渗透到各行各业,如何进行行业自律,如何规范自己的道德行为,近在眉睫。做为从事新闻出版宣传工作的编辑在职业道德建设方面更应率先垂范,不仅要做传播化的使,更应做奠定职业道德的模范。 相似文献
3.
随着无限射频技术(RFID)在物体标识方面应用的成熟,人们提出了一个基于互联网的全球物联网,即EPC网络,旨在对每一件出厂的产品做到唯一识别,以便跟踪它的整个生命周期.本文分析了服装行业供应链的特点和信息化的需求,在此基础上研究了EPC在服装行业的应用,并对其未来的发展进行了展望. 相似文献
4.
海面低仰角数字微波通信系统性能及体制分析 总被引:1,自引:0,他引:1
本文介绍了海面低仰角数字微波通信系统的特点,对海面电波多径衰落进行了理论计算,指出了通信系统抗衰落的方法和手段,并给出了一种抗衰落通信系统在海面通信试验中的测试数据。 相似文献
5.
讨论了码移键控(CSK)基本原理、基于数字匹配滤波器(DMF)的快速捕获结构和用相关乘法器代替数字匹配滤波器的快速捕获结构,并对CSK系统的接收性能进行数学分析,得到了数据码错误率公式。 相似文献
6.
The continuing and deepening economic reforms in China have brought many changes both socially and economically to the society. The primary function of auditing in China has begun to shift away from the traditional tax compliance assessment towards the credibility lending to financial statements. The economic reforms and the development of the Accounting Standards for Business Enterprises have necessitated the parallel development of auditing standards in China. While some significant differences exist, the new Chinese auditing standards are, in a number of important aspects, similar to the professional standards promulgated by the International Federation of Accountants. The development of a comprehensive body of standards, auditor independence, the role of certain auditing techniques, and certified public accountant (CPA) population are the major areas that China needs to improve. Opening up the Chinese accounting industry will trigger significant advances in the implementation of Chinese standards and the development of the Chinese accounting profession. 相似文献
7.
通过介绍QR二维码的基本知识及其特点,然后根据开放大学学生管理的特点,设计并实现了开放大学身份验证系统,重点介绍了系统设计中的关键技术。 相似文献
8.
Jang B. Singh 《Journal of Business Ethics》2006,64(1):17-29
This paper compares the findings of content analyses of the corporate codes of ethics of Canada’s largest corporations in
1992 and 2003. For both years, a modified version of a technique used in several other studies was used to determine and categorize
the contents of the codes. It was found, inter alia, that, in 2003, as in 1992, more of the codes were concerned with conduct
against the firm than with conduct on behalf of the firm. Among the changes from 1992 to 2003 were a significant increase
in the frequency of mention of environmental affairs, legal responsibility as the basis of codes and enforcement/compliance
procedures. 相似文献
9.
10.
Rainer Lueg Pawel Punda Michael Burkert 《Advances in accounting, incorporating advances in international accounting》2014
This paper provides evidence of how a transition to IFRS affects key financial ratios and the pertinent financial statement items. Building on Lantto and Sahlström's (2009) evidence from creditor-oriented code law regimes, we examine the impact of IFRS transition on listed companies in the shareholder-oriented common law regime of the UK. The study contributes two insights: First – despite their similarities – conversion from the UK General Accepted Accounting Principles (GAAP) to IFRS leads to substantial differences in key financial ratios. These even surpass differences reported by companies in creditor-oriented code law regimes. We find that medians of profitability ratios increased substantially: Operating Income Margin (OPM) increased by 10.8%, Return on Equity (ROE) by 27.0%, and Return on Invested Capital (ROIC) by 14.4%. The Current Ratio (CR) and Price-to-Earnings (P/E) Ratio also exhibit significant but less drastic changes of 4.2% and − 2.9%, respectively. Second, differences in shareholder-oriented common law regimes have the same causes as in creditor-oriented code law regimes, i.e., an increase in Operating Income, Net Income, Current Liabilities and Invested Capital, as well as a decrease in Shareholder Equity. 相似文献