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中国税收流失规模估测 总被引:4,自引:0,他引:4
郝春虹 《中央财经大学学报》2004,75(11):12-16
无论地下经济还是公开经济都存在税收流失问题.本文采用一定的方法分别对我国1982-2002年间地下经济和公开经济的税收流失规模进行了估测.从税收流失的规模角度看,我国税收的汲取能力比较弱,蕴涵着很大的税收风险.减少税收流失应作为税制改革的重要目标. 相似文献
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我国企业融资制度的现状及问题 总被引:1,自引:0,他引:1
甘霞 《山东工商学院学报》2004,18(4):49-52
细致分析了我国企业融资制度的现状,在此基础上指出我国企业融资制度存在的问题与缺陷,并提出了一些改善现有企业融资制度缺陷的建议和办法。 相似文献
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程晓兵 《石家庄经济学院学报》2004,27(1):107-110
通过对新古典经济学假设的分析 ,证明组织的充分存在理由 :组织是经济人实现其目标的手段 ,组织理论应该成为新古典经济学假设的前提。首先 ,对新古典经济学假设进行全面分析并找出其不足。其次 ,分析组织存在的意义以及组织理论对新古典经济学假设的支撑和前提作用。 相似文献
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Prior literature suggests that opacity in the banking industry is mainly caused by a lack of informativeness in the assessment of the quality of bank assets. Examining a sample of bank holding companies in the United States, we find that there is a negative relationship between opacity and bank valuation during the 2007–2009 global financial crisis. We further attempt to identify two potential channels through which opacity negatively affects bank valuation during the financial crisis: a cash flow channel and an expected return channel. We show that one channel flows from bank profitability, measured by return on equity and return on assets, confirming a cash flow channel, whereas an expected return channel, proxied by the implied cost of capital, only works for small banks. Overall, this study sheds light on the relationship between in-transparency and bank value discount during a global recession. 相似文献
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We find that the cash flow sensitivity of cash holdings of firms whose investment opportunities are lower is significantly higher by examining a panel data of 898 Korean firms for 1999–2014. The cash flow sensitivity of investment is also found to be lower in case of low investment opportunity. Both findings suggest that firms decide to hold cash in response to an increase in cash flow when they do not have a good investment opportunity. Precautionary motive because of financial constraints and uncertainty, and agency problems, however, are not associated with the cash flow sensitivity of cash holdings. These findings imply that it is necessary to develop new investment opportunities to encourage firms to spend more cash in Korea. 相似文献
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计算项目净现值(NPV)等投资决策指标时,现金流量与折现率应具有匹配关系。从两者的匹配关系看,全国会计专业技术资格考试辅导教材《财务管理》一书中的经营现金净流量(NCF)计量公式有欠妥当。因为以项目的加权平均资本成本(WACC)作为折现率时,与之相应的NCF的计量方法不应是教材中的“净利 利息 折旧”,而应该是“净利 税后利息 折旧”,或者是“息税前利润(1-所得税率) 折旧”。 相似文献
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AbstractWe argue that, in response to increased scrutiny and greater attention to accruals versus sales, firms become more likely to engage in accrual conversion (AC) cash management aimed at aligning cash and accruals with earnings and sales (e.g. by factoring of receivables). In doing so, they reduce the statistical power of standard indicators of accrual-based earnings management – in effect, camouflaging their earnings management activity. This proposition is of interest because many influential papers on earnings management have utilized accrual-based indicators to reach their conclusions. Our results indicate that firms indeed became more likely to engage in AC cash management after the passage of the Sarbanes-Oxley Act (SOX), and that this tendency was particularly pronounced among firms with strong incentives (or enhanced ability) to perform and hide earnings management. In particular, our findings suggest that the post-SOX decrease in standard measurements of accrual-based earnings management, identified in prior research, is partially attributable to firms’ increased engagement in AC cash management activity. 相似文献
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近年来分红保险已成为我国保险市场的热销产品,它几乎占据了寿险市场的半壁江山,但分红保险负债的确认与计量问题,特别是分红保险红利负债的确认与计量问题在我国并未形成统一的规范,本文根据分红保险的不同红利分配方式对分红保险合同红利负债的确认与计量问题进行研究。 相似文献