全文获取类型
收费全文 | 385篇 |
免费 | 16篇 |
专业分类
管理学 | 118篇 |
人口学 | 2篇 |
丛书文集 | 32篇 |
理论方法论 | 6篇 |
综合类 | 179篇 |
社会学 | 9篇 |
统计学 | 55篇 |
出版年
2023年 | 1篇 |
2022年 | 4篇 |
2021年 | 10篇 |
2020年 | 10篇 |
2019年 | 4篇 |
2018年 | 16篇 |
2017年 | 2篇 |
2016年 | 1篇 |
2015年 | 3篇 |
2014年 | 9篇 |
2013年 | 15篇 |
2012年 | 20篇 |
2011年 | 14篇 |
2010年 | 17篇 |
2009年 | 21篇 |
2008年 | 28篇 |
2007年 | 26篇 |
2006年 | 28篇 |
2005年 | 24篇 |
2004年 | 31篇 |
2003年 | 25篇 |
2002年 | 20篇 |
2001年 | 18篇 |
2000年 | 13篇 |
1999年 | 2篇 |
1998年 | 1篇 |
1997年 | 1篇 |
1996年 | 3篇 |
1995年 | 3篇 |
1993年 | 3篇 |
1992年 | 3篇 |
1991年 | 3篇 |
1990年 | 3篇 |
1989年 | 3篇 |
1988年 | 2篇 |
1987年 | 2篇 |
1986年 | 3篇 |
1985年 | 1篇 |
1984年 | 4篇 |
1982年 | 2篇 |
1980年 | 2篇 |
排序方式: 共有401条查询结果,搜索用时 15 毫秒
111.
我国现行内部会计控制规范严格遵循了《会计法》—《基本规范》—《具体规范》三个层次的划分,体系完整;较好地贯彻了内部牵制制度的精神实质,结构合理、一致;规范反映了当今内部控制理论研究的新成果,内容先进;规范紧密结合实践,针对管理控制的薄弱环节提出需要注意的主要方面,在实际工作中具有较强的可操作性。但是,从进一步完善的角度看,最新发布的两个规范《内部会计控制规范—销售与收款(征求意见稿)》和《内部会计控制规范—采购与付款(征求意见稿)》在个别地方尚待改进完善,主要是:1 概念的规范性问题;2 不同规范间的一致性问题;3 表述等其他方面的问题。 相似文献
112.
丛巍 《重庆工商大学学报(社会科学版)》2002,19(2):28-31
20 0 0年底公布施行的新的《企业会计制度》对资产交换中换入资产涉及的应收账款作了规定。但是对应收账款中存在的某些问题究竟应如何处理 ,仍有不同的看法。诸如 ,应收账款的交换价值 (或称公允价值 )是否一定等于其账面价值 ,换入的应收款的入账价值应该如何确定 ?等等 ,还需要我们继续研究与深入探讨。 相似文献
113.
In making strategic decisions, managers implicitly or explicitly come to choose a cognitive strategy, by which we refer to the choices made as regards what type of information processing to engage in and rely on as the basis for a decision. Dual-processing theories of cognition recognize two types of information processing: non-conscious and conscious. There are two cognitive strategies—relying on intuition and engaging in analytic reasoning—that have a straightforward connection to the two types of information processing. However, managers often engage in reframing, that is, they deliberately attempt to rethink the background assumptions concerning how one approaches a decision-making situation. Despite the strategic importance of reframing, the foundations of this cognitive strategy remain theoretically underdeveloped. We argue that reframing involves both Type 1 and Type 2 processing in a complementary fashion. Specifically, reframing can be induced through conscious reflection and non-conscious processing during an incubation period. Furthermore, we argue that while reframing is a robust cognitive strategy across varying levels of environmental dynamism, dedicating time to reframing incurs significant opportunity costs, and can thus be employed only sparingly. 相似文献
114.
This study investigated the accuracy of combinations of statistical and judgmental forecasts of annual accounting earnings. Combined forecasts were generated as equally weighted (i.e., simple averages) and unequally weighted combinations of individual forecasts from time-series models of quarterly and annual earnings (statistical forecasts) and security analysts' forecasts of quarterly and annual earnings (judgmental forecasts). The effect of the number of individual forecasts combined on the accuracy of the combined forecasts was also examined. The empirical results indicated that, on the average, combined forecasts were more accurate than individual forecasts. The results also indicated that although analysts' forecasts are based on a wider information set, the accuracy of their forecasts could be improved by combining them with forecasts generated from statistical models. Even if the best individual forecast could be identified in advance, gains in accuracy could be achieved by using combinations of two other forecasting methods. Several of the combined forecasts were superior to the most accurate individual forecast. Forecasts combined by using unequal weights derived from a regression model proved more accurate than equally weighted combinations. Forecasting accuracy improved and the variability of accuracy across different combinations decreased as the number of forecasts in the combination increased. 相似文献
115.
Thomas L. Barton 《决策科学》1992,23(2):365-375
The nucleolus method has been suggested in the literature as a means for accounting decision makers to allocate joint costs in situations where entities share a common resource. The nucleolus has the advantage, vis-à-vis other methods, of maximizing the benefit to the least-well-off entity or groups of entities, and therefore reducing the possibility that one or more entities may desire to withdraw from the sharing arrangement. The nucleolus is basically a linear programming model. Because of its formulation, the nucleolus may yield multiple optimal solutions. No reformulation of the nucleolus seems to exist to overcome this problem The minimum total propensity to disrupt (MTPD) is suggested as an extension of the nucleolus to identify unique values for allocations with multiple solutions. The MTPD, while exhibiting deficiencies as a stand-alone method, is similar in overall objective to the nucleolus and its mathematical function possesses a unique minimum. It is therefore the logical method for identifying a unique nucleolus solution. The use of the MTPD extension is critically examined through a representative application. 相似文献
116.
Use of the net realizable value approach for joint manufacturing cost allocations requires knowledge of selling prices of joint products. However, joint product selling prices themselves are functions of the allocated costs under a cost-plus pricing policy. In this case, it is necessary to determine joint cost allocations and joint product prices simultaneously. This paper applies a nonlinear programming (NLP) approach to simultaneously determine the optimal joint production decision, joint product cost-plus prices, and joint cost allocations using the net realizable value method. The NLP solution provides not only the optimal joint production and pricing decisions, but also the necessary conditions for such optimal decisions. 相似文献
117.
何少娟 《华中农业大学学报(社会科学版)》2006,(2):60-64
在对中国会计国际化的现状和趋势做出评析的基础上,通过在会计环境、会计规范体系、会计目标、财务报告等方面对我国及美国、加拿大、英国、德国、法国等国家的会计模式进行比较,提出了我国的会计国际化在技术层面上应加快国际化的进程,而在规范体系尤其是法律规范方面要加强我国的国家特色。当前我国会计国际化速度正在加快,在会计国际化过程中,可在国际会计准则的基础上,吸收各国行之有效的会计惯例和做法,如加拿大及欧洲诸国对环境会计报告的要求和做法;在会计教育方面,应大量借鉴英语国家会计教育的有益经验。但我国政府主导型的准则制定模式应予以坚持。 相似文献
118.
对偶法是基于生产要素价格核算全要素生产率(简称TFP),无需设定生产函数形式和生产要素存量数据,核算结果在理论上与Solow残差法的相等,Barro等(2003)在最新版的《经济增长》教科书中予以介绍。国内文献主要采用Solow残差法核算中国TFP,该方法需要生产要素存量数据,尽管国内文献致力于探索模拟我国资本存量,但难免无法从根本上提高TFP 的核算质量。基于此,本文首次采用对偶法重新核算我国TFP,结果发现,采用对偶法核算我国TFP可行、可信;在1979-2004年间,TFP增长率为2.5%,对中国经济增长的贡献约为1/4。 相似文献
119.
本文在对自然资源价值核算的不同方法予以归纳的基础上,对这些方法得以实施的共同基础—资源租金的核算问题提出了一些不同的观点。认为在联合国等国际组织所发布的《环境经济综合核算体系》(SEEA2003)所推荐的三种资源租金的核算方法中,其中两种“间接”推算法存在理论缺陷,并从理论与实证两个方面进行了论证。 相似文献
120.
One of the more difficult but intriguing problems in the tax field is the decision of when (and how) to settle tax disputes with the Internal Revenue Service (IRS) and when (and how) to litigate. Research in this area of decision making is limited and has concentrated on the probability of winning in the judicial system. This paper examines the tax litigation decision for suits in the Small Claims Division of the U.S. Tax Court. Four examples are presented which involve varying degrees of information regarding the likelihood of a settlement and differing risk attitudes. The maximum amount the taxpayer should be willing to spend in pursuing litigation is derived for each case. 相似文献