第一篇:本科学位英语翻译短文
1,Concerning in still has quite a few drawbacks china,our practice the current of cultivating education system people 育体制看,我国的人才培养存在弊端从目前的教
While knowledge,our overemphasizing the passing on of development basic education overlooks 我们的基础教育过于强调知识的传授,而of non-intelligence characters.忽视了非智力品格的培养
This ability,and moral make-up of our youngsters.may involve interest,technical 这些非智力品格包括兴趣、技能、以及道德品质的培养
Under important such circumstances,it is therefore test-oriented to education.education accelerate to transition quality-based from 应试教育向素质教育的转变所以,我们的重要这举是要加快
Though adhere it is promote such useful transitionto the easier belief said and than try every done,we means must to 容易做起来难,我们也要坚持这一理念,虽然,说起来尽全力促进这一有益的转变。
2,Everyone 欢善于笑的人loves a good laughter
大家都喜He brings good cheer with him wherever he goes and the very thought of him makes life more 快的欢笑。一想起他就会觉得生活变的比bearable无论他到何处都带着令人愉较可以忍受了
Even today our most highly paid entertainers are comedians者仍然是喜剧演员就在今天,享有高薪的娱乐
In because society laughter became a characteristic 在社会中笑成为一种特性,因为它实质上it is basically a social phenomenon是一种社会现象
Laughter survivedis advantageous;therefore it 来
笑是有益的,所以笑就流传了下3,We 们学会了追赶时间,却没学会耐心等待have learned to rush,but not to wait 我We have higher incomes,but lower morals们拥有的财力越来越多,道德品质却日益我沦丧
We information,to produce more copies,but have build more computers to hold more less 用于储存更多的信息和制造更多的拷贝,communication我们生产更多的电脑而相互之间的交流和沟通却越来越少
We back,but have have been all the meet 球与月球之间,却不乐于穿过马路向新邻the new trouble crossing way to the moon and neighbor我们能够往返于地the street ,to 居问好
We have conquered outer space,but not inner space.内心世界我们可以征服外部空间却慑于走进
4,Everyone aspires for succes望成功
s每个人都渴But without all sunshine not life at allpain,all triumph without shade,all without pleasure 欢乐而无痛苦,只有成功而无失败,并非然而只有阳光而无阴影,failure,is 只有人生
Those who woule attain the heights reached and faculties polished by constant usekept by great men must keep their 取得伟人所获得并保持的成就,他们就必有些人想须不断运用自身才能
My energy,thought advice to you is to concentrate your the business you engage inand capital exclusively upon 你的思想、精力和资本全部集中于你所从我的忠告是:把事的事业上
Resolve improvement,dwell to fight it out,to adopt every the top elite and lead in this lineon best resources,unite 行,就得决心在这一行干出一番事业,采投身于哪一纳每一点建议,采用最好的资源,团结最优秀的人才,做这一行的领导人物
5,Americans high value on intellecttoday don‵t place a very 别看重才智
当今的美国人并不特Out industrialists,not heroes are athletes,entertainers,and 雄并不是学者,而是运动员、演员和企业schotars我们心目中的英家
Even children our schools are where we purser knowledge for the sake of knowledgeto get a practical education.not send our tu 学校也只不过是我们把孩子送去获得实用教育,而不是为了知识而求知的地方
Schools have always been in a society where practical 学校一直处于一个实用性总是高于知识性is more important than intellectual的社会当中
But they could and should encourage kids to defend their ideas and think critically学校原本并且可以做到鼓励孩子维护自己然而,的思想,批判地思考这一点的 1only...The
ise2Knowledge…3Therefore...4Otherw获得更多知识的唯一途径是通过教育和培…5On account…
训;2知识如同资本、物质资源和辛勤工作一样,已经变成了生产的一个必要因素—会的教育体系应该是能够向以知识为基础也许是最基本的要素;3因此,一个社的工作迅速转变。1The thepred…emerge….2But at Internetr….3Telecommunication..5Living in….4It is 但与此同时,它也大大冲击和威胁了某些的横空出世造就了一批新行业…
2传统行业,使其感到焦虑甚至恐惧3电信业首当其冲4预计,到本世纪末,互联网络电话将成为传统电话服务有力的竞争对手5生活在这样一个变化如此迅速的信息时代,我们谁也付不起落伍的代价 1It aresurely…2According…3They 别人吸烟,你吸入,确实会对你的肺有危….4An investi…5They have….害;2据美国肺病协会的估计,每年约有3000癌的被动吸烟者;人在烟雾中丧命;4有一项调查发现,不3他们都是死于肺吸烟的妇女,如果在吸烟的家庭中生活40年或列长的时间,将面临更大的危险;5她们患肺癌的危险是别人的双倍。1Chlture hasis….2By 1….4The exchange…5With thegiving…
….3It 媒体;文化是不同国家的人们互相理解的最佳2通过举办文化节,许多中国城市在世界上的知名度提高了;3已经证明,为加深中国人民和世界其它地方人民之间的交流,这是最好的途径之一;4这种交流不仅仅限于文化方面,还扩大到了经济和其它领域5随着经济发展的全球化,文化交流将会扮演更为重要的角色,使人们联系在一起 1Asian controf1….5Meanwhile…..3Because Americans….2Their …
of…4Much 这些贡献包括诸如自然科学、亚裔美国人对美国做出了杰出贡献;医学、法律、2文学、艺术等各个领域;3由于亚裔移民的祖籍国家具有丰富多样的传统,他们大大促进了美国文化的发展、提高了全美国人民的生活水平;4亚裔美国人的成功,多归因于本国传统文化对他们的积极影响;5与此同时,正是由于对外来文化采取友好的接受态度,独特的美国文化才得以形成和发展 1The tui1….4The thirdAmeri…….5No wonder.2One …of…
3High 因为它们是世界上的一流大学;美国人都为他们的大学而自豪,或许是2美国大学的显著特点之一是它们越来越国际化;3学费高是另一个特点;4第三个特点是美国的大学在社会活动中所起的重要作用;5
难怪许多的中国家长,拼尽全力也要供孩
子到美国上学接受最好的教育 1People
fightwhat…1….2Fighting
….3They…4And…5It is 杀戮,受过文明教化的民族,应该能够寻人们诉诸武力解决争端;2武力就意味着找到其它解决争端的办法;3他们不应该眼睁睁地看着哪一方凭借杀死另一方更多的人而获胜;4而获胜的那一方,不仅赢得了胜利,更因为其胜利了,而被认为是正确和正义的一方;5人类的故事,大抵如此。
1It societyhas…2We have…3We even…4In a 1…5As a…
观点,该观点认为艺术与科学是截然不同贻害甚大的现代偏见之一便是这样一种并基本无法相容的趣好;2我们习以为常地把艺术气质与科学气质对立起来;3我们甚至将此与创造性态度和批判性态度等同视之;4在我们这样一个实行分工的社会中,自然存在着专业化的功能,因为凡事关系到便利;5作为一种便利,也仅仅是作为一种便利,科学功能才不同于艺术功能
1Imagine worlda world…2A world…1…4 A world…5 A world…
3A 主要媒介,现金只是用于平凡而单调的贸想像一下这样的世界:信息成为交换的易;2这个世界通用的语言是信息而不是英语、德语和日语;3这个世界里知识与信息的力量替代了军事力量的威势;4这个世界完全依赖于高技术工具,它们使信息可以在任何时间立即传播到任何地点、任何一个人;5在这个世界里,控制信息就可以控制公众。1In wonderstart…3Things…this…2Small 1…5Everyone ….4We.在受着如何努力的鞭策和教育;这是一个竞争激烈的世界,为此人们都2于是,三岁的孩子就会弹钢琴,五岁的孩子就能上台演出,六岁的孩子就能背诵千首诗,十三四的孩子就上了大学;3这样的事情,如今天下真是太多了;4人们已经大大提前了做事谋生的手段和时间,已经开始提前学习各种技能,以便在社会中谋一席之地;5人人都在激烈的竞争中拼命。世界像一列疯狂的高速列车,一路风驰电掣,随时有脱轨的可能。
第二篇:英语翻译短文
The Workman's Compensation
How can someone, hour after hour, day after day, year in and year out, tighten approximately the same nut to the same bolt and not go mad? That most working people do not, in fact, go mad is due in large measure to a phenomenon so common that it is found wherever people labor in industry: taking it easy.It would take some kind of real mental case to do all the work one could all day long.No one expects it.Taking it easy on the job while someone else covers your work, or “working on and off,” as it is usually called in America, is an established part of the working life.Working on and off, however, has its limits.The rules are infinitely varied, subtle, and flexible, and, of course, they are always changing.Management, up to a certain level at least, is aware of the practice, and in some industries employs entire cadres of people to curtail or put an end to it.Simultaneously, the workers are subtly doing their best to keep it going and to extend it wherever possible.Every worker has a highly developed sense of how much work is expected of him.When he feels that the expectation is excessive, he tries to do something about it.This instinct has to do with the political nature of work itself, something every modern worker understands.The bosses want more from the worker than they are willing to give in return.The workers give work, and the bosses give money.The exchange is never quite equal, and the discrepancy is called profit.Since the bosses cannot do without profit, workers have an edge.A good worker in a key spot could, so long as he kept up production, take all the coffee breaks he wanted, and the bosses would very likely look the other way.He could also choose to cut down on the coffee breaks, apply himself, and increase production, and then ask for and get more money.But that would be self-defeating, and he knows it.It would also place him in competition with other workers, which would be playing into the bosses' hands.What he would rather do is create some slack for himself and enjoy his job more.At present on the West Coast, when a gang of longshoremen working on cargo start a shift, they often divide themselves into two equal groups and toss a coin.One group goes into the far reaches of the ship's hold and sits around.The other group starts loading cargo, usually working with a vengeance, since each one of them is doing the work of two men.An hour later, the groups change places.In other words, although my fellow longshoremen and I are getting paid for eight hours, on occasion we work only four.If someone reading this feels a sense of moral outrage because we are sitting down on the job, I am sorry.I have searched my mind in vain for a polite way to tell that reader to go to hell.If you are that reader, I would recommend that you abandon your outrage and begin thinking about doing something similar for yourself.You probably already have, even if you won't admit it.White collar office workers, too, have come under criticism recently for robbing their bosses of their full-time services.Too much times is being spent around the Mr.Coffee machine, and some people(would you believe it?)have even been having personal conversations on company time.In fact, one office-system expert recently said that he had yet to encounter a business work place that was functioning at more than about 60 percent efficiency.Management often struggles hard to set up a situation where work is done in series: a worker receives an article of manufacture, does something to it, and passes it on to another worker, who does something else to it and then passes it on to the next guy, and so on.The assembly line is a perfect example of this.Managers like this type of manufacture because it is more efficient“a full day's work for a full day's pay,” “taking a free ride”-has been pushed by certain employers to discredit the practice, and their success is such that I rarely discuss it except with other workers.My response is personal, and I feel no need to defend it: If I am getting a free ride, how come I am so tired when I go home at the end of a shift?
工作者的补偿
一个人怎么能时复一时,年复一年地把几乎相同的螺帽拧到相同的螺栓上而不发疯的呢?事实上,多数劳动者并不发疯多半是由于“不紧不慢”的现象很平常,在企业中只要有人工作的地方随处可见这种现象。一个人恐怕要有某种真正的精神病才能一整天竭尽全力地干活。没人希望这样。在别人帮你干活时,你就不紧不慢地干,也就是像美国人常说的那种“干干停停”是工作生涯的一个既定部分。
然而,干干停停有它的局限性。这些惯例的变化无休无止,很微妙、很有弹性。当然,它们总在变。至少在一定程度上管理部门知道这种做法。一些企业雇佣干部以减少或结束这种做法。同时,工人们巧妙地、尽全力使之继续下去并使之触及到可能的任何地方。
每个工人对自己干多少活都是高度敏感的。当他感到希望他做的事过多时,就会采取某些措施。这种天性与每个现代工人所懂得的工作本身的政治特性有关。老板希望从工人身上得到的比他们给予的要多;工人付出劳动,老板付出报酬。这个交换从来不会太平等,此差异叫做利润。由于老板不能没有利润,工人们就占了上风。一个在关键岗位的好工人,只要他保持产量不降低,可以随心所欲地利用工间休息,而老板可能装作没看见。工人也可以缩短工间休息,卖力干活,增加生产,然后要求并得到更多的钱。但他知道那是违背自己利益的,这样做也会将自己置于与他人竞争之中,这种竞争会有利于老板。那么,他宁愿为自己创造一些空闲,更好的享受工作。
目前在西海岸,从事船货装卸工作的一伙码头装卸工开始轮班时,经常分成两组,然后掷硬币决定先后顺序。一组走到船舱深处分散坐下。另一组开始装货,通常干得卖力,因为他们每人干着两人的活,一小时以后两组交位置换。换句话说,虽然我和工友们获得八小时的报酬,有时却只干四小时。如果有人读到此,为我们怠工而愤慨的话,我很抱歉。我白费心机的绞尽脑汁想找到一个礼貌的说法,但现在要告诉这位读者,让他见鬼去吧。
如果你是那个读者,我会劝你不要愤慨,开始为自己考虑一下类似的事情。即便你不承认,你可能已经想过了。近来,白领职员也由于不为老板全天服务而受到批评。在电煮咖啡机旁花了太多的时间。一些人甚至在工业时间进行私人交谈。事实上,一个办公制度专家近来说,他还没有遇到工作效率高于60%的商业网点。
管理部门经常努力创建一条龙式的工作:一个人接到产品后为之做些什么,把它传给另外一个工人,这个工人再做些什么,然后传给下一个工人,如此类推。装配线就是一个极好的例子。经理喜欢这种生产方式,因为它效率更高,也就是说能生产出更多的产品来。尽管老板不会承认,但还有另一个喜欢这种方式的原因,它使工人很难做工作以外的其他事情。
弗雷德里克·W·泰勒,是本世纪初进行时间和运动研究的效率专家,这种研究产生了装配线工序。他试图把工人变成机器人,只是为了更大的产量。他的专家组每人配有带弹簧夹子的书写板和秒表用来研究每个工人,使他们不能偷懒。很快他们发现工人们特别反对这种做法。
大多数不直接从事日常工作的人听到人们“干干停停”地工作时,会表示不赞同。一些雇主推行了一场预先计划的运动,和“全天工作付全天报酬”“只拿钱不干活”这些精心选择的语言来诋毁这种做法。除了同其他工人,我很少谈起他们的成功。我的回答是个人观点,我感到没必要为之辩护:拿钱不干活,我下班回家后怎么会那么累呢? Work, Labor, and Play
So far as I know, Miss Hannah Arendt was the first person to define the essential difference between work and labor.To be happy, a man must feel, firstly, free and, secondly, important.He cannot be really happy if he is compelled by society to do what he does not enjoy doing, or if what he enjoys doing is ignored by society as of no value or importance.In a society where slavery in the strict sense has been abolished, the sign that what a man does is of social value is that he is paid money to do it, but a laborer today can rightly be called a wage slave.A man is a laborer if the job society offers him is of no interest to himself but he is compelled to take it by the necessity of earning a living and supporting his family.The antithesis to labor is play.When we play a game, we enjoy what we are doing, otherwise we should not play it, but it is a purely private activity;society could not care less whether we play it or not.Between labor and play stands work.A man is a worker if he is personally interested in the job which society pays him to do;what from the point of view of society is necessary labor is from his own point of view voluntary play.Whether a job is to be classified as labor or work depends, not on the job itself, but on the tastes of the individual who undertakes it.The difference does not, for example, coincide with the difference between a manual and a mental job;a gardener or a cobbler may be a worker, a bank clerk a laborer.Which a man is can be seen from his attitude toward leisure.To a worker, leisure means simply the hours he needs to relax and rest in order to work efficiently.He is therefore more likely to take too little leisure than too much;workers die of coronaries and forget their wives' birthdays.To the laborer, on the other hand, leisure means freedom from compulsion, so that it is natural for him to imagine that the fewer hours he has to spend laboring, and the more hours he is free to play, the better.What percentage of the population in a modern technological society are, like myself, in the fortunate position of being workers?
At a guess I would say sixteen per cent, and I do not think that figure is likely to get bigger in the future.Technology and the division of labor have done two things: by eliminating in many fields the need for special strength or skill, they have made a very large number of paid occupations which formerly were enjoyable work into boring labor, and by increasing productivity they have reduced the number of necessary laboring hours.It is already possible to imagine a society in which the majority of the population, that is to say, its laborers, will have almost as much leisure as in ear5lier times was enjoyed by the aristocracy.When one recalls how aristocracies in the past actually behaved, the prospect is not cheerful.Indeed, the problem of dealing with boredom may be even more difficult for such a future mass society than it was for aristocracies.The latter, for example, ritualized their time;there was a season to shoot grouse, a season to spend in town, etc.The masses are more likely to replace an unchanging ritual by fashion which it will be in the economic interest of certain people to change as often as possible.Again, the masses cannot go in for hunting, for very soon there would be no animals left to hunt.For other aristocratic amusements like gambling, dueling, and warfare, it may be only too easy to find equivalents in dangerous driving, drug-taking, and senseless acts of violence.Workers seldom commit acts of violence, because they can put their aggression into their work, be it physical like the work of a smith, or mental like the work of a scientist or an artist.The role of aggression into their work, be it physical like the work of a smith, or mental like the work of a scientist or an artist.The role of aggression in mental work is aptly expressed by the phrase “getting one's teeth into a problem.”
工作,劳作和娱乐
据我所知,汉纳·阿伦特小姐是第一个给予工作和劳作之间本质区别的人。一个人要高兴,首先要感到自由,其次是感到重要。如果他被社会强迫做他不愿做的事,或者他喜欢做的事被社会忽视,被认为无价值和不重要,他就不会真正高兴。在一个从严格意义上来说奴隶制已被废除的社会里,一个人所做的事情具有社会价值的樗是他的工作得到了报酬。但今天的劳动者可以恰当地称为薪金的奴隶。如果他对社会提供给他的工作不感兴趣,但出于谋生和养家而被迫接受,这个人就称为劳作者。
与劳作相对的是玩,当玩耍时我们在享受,否则是不会去玩的,不过这纯粹是私人活动,社会对你玩或不玩是极不关心的。
处于劳作和玩之间的是工作。如果一个人对社会付酬给他的工作感兴趣的话,他就是工作者;从社会的观点看,工作是必要的劳作也是个人心目中自愿的玩。例如:这个区别不同于体力劳动和脑力劳动之间的区别;一个园艺工人或一个补鞋匠可能是工作者,一个银行职员可能是劳作者。一个人属于哪一种可以从他对休闲的态度看出来。对于工作者来说,休闲只是他为了有效地工作而放松和休息的时间,所以他可能少休息而不是多休闲。工作者可能致于冠状动脉血栓症,忘记妻子的生日。反之,对于劳作者来说,休闲意味着从强迫中的摆脱,因此他们会很自然地想花在工作上的时间越少,自由自在玩的时间越多就越好。
像我这样,幸运地成为工作者的人现代技术社会里占多大比例呢?我猜测为60%并且我认为这个数字将来不可能变大。
技术和劳动分工已产生了两点影响:通过在许多领域里减少对特殊力量和技巧的需求,它们使大量曾经愉快的有偿劳动变成了使人厌烦的工作,通过提高提高生产率减少了一些必要的劳动时间。已经有可能去设想这样一个社会:大多数人,即劳作者,将拥有几乎与早期贵州所享有的一样多的休闲。当一个人回忆过去贵族的所作所为,前景就不会乐观了。的确对于这样一个未来群众社会,应付无聊的问题比起来贵族们可能更困难。例如:后者使他们的时间仪式化,有射猎松鸡的季节、有镇上度日的季节等。群众更可能用时尚取代千篇一律的程式,而尽可能经常地改变时尚也符合某些人的经济利益。同样,群众也不能都有打猎的爱好,因为很快就会没有动物可供射猎。对于其他贵族娱乐活动,像赌博、决斗和战争,可能很容易在危险驾驶、吸毒和愚蠢的暴力行为中找到等价物。工作者很少有暴力行为,因为他们能把进取心放在他们的工作上,不管是铁匠从事的体力劳动,还是科学家或艺术家从事的脑力劳动。“把牙到某个问题中”这条习语很贴切地表示出进取心在智力工作中的作用。
第三篇:电大学位英语翻译
英翻汉
A lot of natural resources in the mountain area are to be exploited and used.那个山区有
许多自然资源有待于开发利用。
All that glitters is not gold.33.闪光的东西,未必都是金子。Apples here like water and sunshine.这里的苹果喜欢水和阳光。
As is known to all, China is a developing country.众所周知,中国是一个发展中国家。Bill hit his car into a wall last night.31.昨晚比尔开车时车撞到了墙上。
Each time history repeats itself, the price goes up.历史每重演一次,代价就增加(一
分)。
Fred was such a hardworking student that he soon came our first in the class.弗莱德是一
个学习十分用功的学生,以至于不久他就成了班里学习最好的学生。
He has taught English in this university ever since he moved to this city.33.自从他来到
这座城市就在这所大学里任教。
I was having a nap when suddenly the telephone rang.32.我在睡觉时,电话铃突然响
了。
If you decided to learn a new language, you would have to dedicate yourself
wholeheartedly to the cause.33. 如果你决定学一门新的语言,你必须全身心地投入。
In an age of plenty, we feel spiritual hunger.在这个物质财富充裕的时代,我们感到精神
上的饥渴。
In Foreign Languages Department, a checking machine is used to correct the students’ test
papers.在外语系,用阅卷机给学生阅卷。
In no other country in the world can you find such plants as this one.31.像这种植物在世界上的其他任何一个国家中都找不到。
JANE为自己的城市自豪,当她当游客参观时从不感到厌烦。Jane was so proud of her
city that she was never bored of guiding the tourists to look around.John and his brother differ in personality even if their differences in age are not significant.32. 尽管约翰和他哥哥在年纪上相差不大,但他们的个性却不相同。Please give this book to whoever comes first.请把这本书给最先来的人。
Ted and William have lived under the same roof for five years.泰德和威廉已经在同一个
屋檐下生活了五年了。
The more passions we have, the more happiness we are likely to experience.我们的激情
越多,我们有可能体验到的快乐就越多。
The most common samples of inorganic materials are the gases of the atmosphere, water,rocks, etc.大气中的气体、水、岩石都是无机物中最普通的实例。
The students are encouraged by their teacher to do more listening, reading and writing.老
师鼓励学生多听,多读,多写。
There is a large amount of energy wasted due to friction.由于摩擦而损耗了大量的能
量。
This place has plentiful material resources.这个地方的物质资源是丰富的。
Though it was late, they kept on working.尽管已经很晚了,他们还在继续工作。
Tom’s father has taught English here since he graduated from Peking University.汤姆的父亲从北京大学毕业后就一直在这里教英语。
Transistors are small in size and light in weight.31. 晶体管的体积小,重量轻。
Various substances differ widely in their magnetic characteristics.各种材料的磁性有很
大的不同。
Would you please help me with this heavy box? 32.你能帮我抬一下这个很沉的箱子
吗?
You needn’t go there anymore.He already knows about it.31.你不必去了,他已经知道
那件事了。汉译英
18世纪末,英国迅速成为世界的工厂At the end of the 18th century, Britain became the
world’s factory quickly.沉甸甸的果实压弯了树枝。The fruits were so heavy that they bent the branches.除非他做错事,否则不会受到批评Unless he does something wrong, or he will not be
criticized.从他的语音说明他是外国人。His accent tells that he’s a foreigner.当你在学校附近,尽管周围没有小孩,你也必须减慢你的速度。When you are near the
school, you must slow down, even though there is no child around
当他工作时,没有什么事件能打扰他。Nothing can interrupt him when he is working.到18世纪末,英国正迅速成为世界的工厂。By the end of the eighteenth century England
was fast becoming the workshop of the world.到了明年7月,我在这里读书将已三年了。By July of next year I shall have studied here
for three years.到他来的时候,我们已经等了他两个小时了。We had been waiting for him for two hours
by the time he came.到他来的时候,我们已经等了他两个小时了。We have been waiting for two hours when
he arrived.毫无疑问,所有的电视节目都应该是有教育意义的。84、There is no doubt that all
television programs should be educational.假如你昨天到达,你就能见到她。You would have seen her if you arrived yesterday.尽管任务非常艰巨,我们仍然努力去完成。Although the task is very tough, we still try
our best to finish it.尽管任务重时间紧,我们仍然努力去完成。Although there is not enough time for the
tough task, we still tried out best to accomplish it.老师布置读多少章节作为家庭作业(assign)Teacher assigned the number of chapters
read as homework
老师布置了要读多少章节的作业?How many chapters should be read for homework
according to the teacher?
没有钢铁,就不会有现代化的工业。82、Without iron and steel(也可以用If there were
no iron and steel), there would be no modern industry.你弄到这些足球票费了好大劲吧?Did you make great effort to get these football
tickets?
喷气式飞机直到第二次世界大战才被使用。Jet hadn't been used until the Second World
War.全速进入大气层的飞船会彻底烧毁而消灭。85、A spaceship entering the earth's
atmosphere at full speed would burn up completely and disappear.任务虽然艰巨,但我们一定要把它完成Alough the works are hard,we must finish
them.如果 我见到她 我会叫她等一下If I see her, I will ask her to wait a moment.如果没有空气,地球上就不可能产生任何生命If there is no air, the earth would not
produce any life
是牛顿发现物体之间是互相吸引的。It was Newton who found that objects attract each
other.受到别人嘲笑,他受不了Ridiculed by others, he can not stand 他被禁止入城(ban)。He was banned to enter the city.他被禁止入城(ban)He was banned to enter the city.他到达时,我们已经在那里等了2个小时。We’ve been waiting two hours when he
arrived.他的口音说明他是个外国人(betray)。His accent betrayed the fact that he was a foreigner.他父亲发起脾气行为举止很粗鲁His father’s behavior is very rude when he loses his
temper.他工作时,什么也不能分散他的心思(abstract)。Nothing can abstract his mind while he
works.他建议把计划作一些改动。81、He proposed to make(也可以用making)a change in
the plan.他们近期新建的机场距离城市20公里。The airport they build recently is 20 kilometers
away from the city.他认为他的成功是他努力的结果。He believes that his success is the result of his efforts.他心跳得如此之快,以至于他几乎喘不过气来(beat)。His heart beats so fast that he
could hardly breathe.他在申请一份职员工作。He was applying for a clerk.她被迫等了一个多小时(make)。She was made to wait for more than an hour.她很想获得颁奖She is eager to be awarded prizes.她认为她的成功是努力的结果She think her success is the result of efforts.她想知道是否下午5点后打电话更会省钱。She wonders if it is cheaper to make a
telephone call after 5 pm.我建议你们早点动身去机场(suggest)。I suggest you leave for the airport earlier.我可以问问他是否记得替你寄过一封信。I can remember for you to ask him if he sent
me a letter.我恳求他们不要在她面前提起我的名字。I beg them not to mention my name before her.我们的军队在那场战斗中获得胜利。Our army won that battle.我们就供应牛奶与农场主讨价还价(bargain)。We bargained the creamery
accommodation problem with the farmers.我们就牛奶的供应与农场主计价还价。We bargain with the farmer about the supply of
the milk.我们完全意识到局势的严重性(aware)。We are totally aware of the serious situation.我们完全意识到局势的严重性(aware)。We have been aware of the ponderance of the
situation completely.我想知道如何解释空间通讯的重要性。I’d like to know how to explain the importance
of the space communication.我在这里读书,到明年七月将近三年了I will have been studying here for nearly three
years in July next year.我在专心致志地看书,没听见你叫我(absorb)。I was absorbed in a book and did not hear
you call.无论卡门(Carmen)带领人们参观多少次,她似乎从不厌烦谈论她的城市。No matter
how many times Carmen shows people around her city, she never seems to get tired of talking about it.无论她带游客参观多少次这个城市,她都从不厌烦谈论她的城市No matter how many
times she has showed the tourists around the city, she would not be sick of talking about her city.细菌太小,肉眼看不见。Bacteria are too small to be seen.小张失去了平衡从梯子上摔了下来(balance)Xiao Zhang lost his balance and fell off the
ladder
校长颁发了班级优秀学生荣誉称号The headmaster awarded the excellent students the
honor title.校长授予优秀学生以荣誉称号(bestow)。The president of our university bestowed honors
on the best students.校长授予优秀学生予荣誉称号。The headmaster awarded the excellent students the
honor title.要是他早点动手,就能赶上火车了If he had done it earlier, he could have caught the
train.一辈子不犯错误的人是没有的。(lifetime).There is nobody doesn’t make mistakes in a
lifetime.一旦你显出害怕的样子,他就会向你进攻(show,attack).Once you show scare, he will
attack you.一旦他自己弄懂了的东西,他就能讲给别人。83、Once he understands anything
himself, he can explain it to others.在化学变化中,能量既不会创造,也不会消失In chemical changes, energy will not
create and will not disappear.在十八世纪末,英国迅速成为世界的工厂Britain quickly became the world’s factory at
the end of the 18 century.这个小女孩渴望受到嘉奖(avid)。The little girl is avid for praise.这家旅馆可供500人住宿(accommodate)。This hotel can accommodate five hundred
persons.这家旅馆能容纳500人。The hotel can hold 500 people.这些票的有效期只有7天。The period of validity of these tickets are only 7 days.政府对这件事情持什么态度The Government's stance in this matter
第四篇:本科毕业论文--英语翻译
The countermeasures of small and medium private
enterprise's brain drain
(Management School Chen Huabao)
Abstract:As China's economic reform, the number of private enterprises has been growing rapidly and employed persons in private companies accounted for more than four-fifths of total employeers.According to relevant statistics , the brain drain rate in some small and medium private enterprises reaches 70 percent and even more.That will not only bring huge economic losses to companies,but also hinder the development of small and medium private enterprises.In this paper,I research the situation and influence on that problem first of all,and then dig reasons of brain drain,and try to propose relevant solutions.The reasons are wide,including social factors and employer factors and employeer factors ,which make us solute the problem by joint efforts from various sectors of the community.Appropriate talents worth recommending.Because ,to some extent, talent flows or loss are conducive to efficient and reasonable allocation of human resources,which is beneficial to improve social productivity.Key words:Enterprise;Brain drain;Culture;Career;System 本文以广东壹号食品股份有限公司为例,通过对其人才流失现状的分析,探究其背后深层次的原因,并提出相关的解决问题的建议。
This paper takes the number one food company limited of Guangdong Province as an example,and then research the situation and influence,and then dig reasons of brain drain,and try to propose relevant solutions.The countermeasures of small and medium private enterprise's brain drain
(School of Management Chen Huabao)
Abstract:As China's economic reform, the number of private enterprises has been growing rapidly and employed persons in private companies accounted for more than four-fifths of total employeers.According to relevant statistics , the brain drain rate in some small and medium private enterprises reaches 70 percent and even more.That will not only bring huge economic losses to companies,but also hinder the development of small and medium private enterprises.It attracts more and more attention from various sectors of the society and becomes an increasingly important social problem how to prevent brain drain.This paper defines the concept of small and medium private enterprises firstly,and then it analyzes the present situation and its effect of brain drain ,and then it digs out the causes of brain drain from macroeconomic environment,Enterprise and individual employees.Lastly, it puts forward some research proposals for small and medium private enterprises on how to reduce the brain drain problem.Key words:Enterprise;Brain drain;Culture;Career;System
第五篇:本科学位论文
安徽财经大学成人教育学院 函授(夜大)本科毕业论文
题目:政府预算管理改革相关问题探讨指导老师: 专 业: 学 号: 姓 名: 函 授 站: 联系电话: 电子邮件: 完成日期:
政府预算管理改革相关问题探讨
论
文 提 纲
一、财政预算管理的重要意义
(一)加强财政预算管理是深化预算管理体制改革的需要
(二)财政预算管理能够提升财政资金管理使用的效益和效率
二、当前政府预算管理存在的问题
(一)预算编制管理体制方面
(二)预算的执行管理方面
(三)预算监督管理方面
三、政府预算的现代化管理
(一)预算管理制度的完善程度不断提高
(二)预算管理的执行力得到加强
(三)预算监督管理的基础扎实稳步推进
四、进一步深化政府预算制度改革
(一)建立现代财政制度
(二)推进部门预算经费管理和部门财政结余结转资金需加以控制的几点建议
政府预算管理改革相关问题探讨
【内容摘要】党的十八届三中全会上所做的《中共中央关于全面深化改革若干重大问题的决定》中提出,“要改进预算管理制度,实施全面规范、公开透明的预算制度。”近年来,随着地方财政收支规模的快速增长,我国进行了以部门预算为核心的预算管理改革。财政预算信息公开是政府信息公开的一项重要内容。政府收支活动经过不懈的努力,随着财政预算管理水平的不断提高,公共资源配置效率和财政资金使用效益取得了有效提升。但是由于预算管理改革是一项复杂的系统工程,涉及面广,影响面大,政策性强,加之世纪工作中制度建设、职能定位、工作机制、管理方法等方面的不完善,财政部门对部门结余资金管理相对薄弱,一方面财政收支矛盾十分突出,另一方面大量财政结余资金长期留存部门和单位,影响预算执行的效率性,造成财政资金闲置浪费。造成了部门预算管理信息统筹不足、衔接不畅,一定程度上影响了改革整体效益的发挥和财政资金配置效益、效率的提高。
【关键词】新预算法;财政预算经费管理;国库集中支付;结转结余资金
一、财政预算管理的重要意义
(一)加强财政预算管理是深化预算管理体制改革的需要
部门预算、国库集中支付、政府采购等环节组成了当前的预算管理体系,预算管理体制改革的成效大小,也是由各环节要素决定的。财政预算是政府组织和规范财政分配活动的重要工具,政府收支分类是财政预算管理的一项重要基础工作,通过预算能规范政府的收支行为。政府预算直接关系到财政预算管理的透明度,政府预算能真正体现其本质实现其功能,预算资源集中统一配置、预算信息明细化和预算监督,有利于规范政府整体的财政收支行为,提高财政资金的使用效益和财政部门预算的约束力。
(二)财政预算管理能够提升财政资金管理使用的效益和效率
现代政府管理理论认为,公共管理与企业管理之间不存在本质区别,财政预算管理应当符合现代管理理论的要求。所谓管理,就是在特定的环境下对所有的资源进行有效的计划、组织、目标、领导和控制,以便实现既定的组织目标的过程。财政预算管理就是指在政府战略目标的指导下,对财政收支活动进行充分、全面的预测和筹划,并通过对执行过程的监控,经实际完成情况与预算目标不断对照和分析,从而及时指导收支运动活动的改善和调整,使政府最大程度地实现战略目标。如果说财政预算体现的是“需要做什么”则财政预算管理就是“需要怎么去”,是预算编制及预算执行和监督全过程中各项制度、业务规范的总和。
二、当前政府预算管理存在的问题
(一)预算编制管理体制方面
1.部门对编制预算工作重视程度不够。预算编制是否科学合理、预算执行是否严格有效,在很大程度上决定着预算管理水平的高低,编制部门预算是整个部门职能和业务的体现,而很多部门的预算仅仅靠财政人员编制,没有跟业务经办人员、部门主要负责人进行有效的沟通和协调,必定会造成预算数与实际资金需求脱节。同时,各部门的财务人员对预算编制的政策最新变更和改革的敏感度不够,对新政策的理解和解读不够深入,往往造成预算编制的政策性错误。
2.项目预算编制不够规范和细化的问题依然突出。项目编报数量繁多,缺乏一套能规范部门基本运行所需项目数量、项目金额的评价体系;许多部门申报的项目预算,仍未真正做到“立项有依据、计算有标准”的起码要求,预算安排的项目前期论证或前期准备不充分,项目资金下达后项目单位才进行论证或展开前期准备工作,造成资金迟迟无法支出。预算超投资计划安排项目资金,年初预算不是按项目投资计划,而是按项目投资概算安排资金,把所有收入、支出纳入部门预算,造成项目资金结余结转等,预算缺乏硬约束,预算调整和追加频繁。
3.预算管理体制的重要性,重预算轻管理,预算编制往往流于形式。目前各级预算资金分配权和项目确定权高度集中,而资金的管理和监督却高度依赖地方,影响了地方各部门对资金管理监督的积极性和责任心,重分配轻管理,缺乏项目跟踪机制,造成资金下达后支出缓慢。
(二)预算的执行管理方面
1.进度缓慢且不均衡。年初编制预算时,争项目、争经费等“讨价还价”的情况还时有发生,但是一旦预算批复后,则支出进度缓慢,造成年终预算资金或指标有较大结余,影响整个财政支出的进度和资金使用效益。
2.收入进度不均衡,前慢后快,加之必须首先保工资、保经费、保正常运转,所以项目资金是否拨付以及拨付多少职能视财力情况予以安排,导致很多项目无法在上半年或按进度及时拨付到位;同时,财政支出分月进度明显缓慢,财政支出前松后紧的现象明显,财政支出科目间经常出现不均衡现象。
3.现行国库集中支付总预算会计核算制度只是将改革前的“以拨代支”方式变为“以批代支”方式,未从根本上改变资金的所有权和使用权,仅仅是改变了资金的管理权。现行国库集中支付总预算会计制度规定,用款计划批复下达即视同资金拨付预算单位,预算单位按照皮肤的用款计划登记收入账,财政总预算会计按照权责发生制列报支出。实际上用款计划批复下达后,预算单位并未形成实际支出,用款计大量结余结转,未达到缓解财政收支矛盾的初衷。
(三)预算监督管理方面
1.监督机制缺乏威慑作用。目前预算监督某种程度上存在“高高举起、轻轻放下”的情况,对有关部门存在的财政违规违法行为处罚偏轻,这种情况一定程度上会反作用于预算编制和执行上,使得有些制度、政策得不到真正落实。
2.预算绩效考评机制不健全。目前,财政各业务处室基本上是独立运作,各自为政,虽有配合,但尚未形成真正一致对外的监督合力,监督也主要侧重于事后,事前、事中的监督比较薄弱。缺乏科学、规范的监督评价指标体系,实际工作中一举经验为主,主观性较强,监督评价结果的应用有待加强。预算绩效评价机制由于项目资金性质的不同,难以制定统一的绩效评价标准。况且,各行政预算部门争取资金偏重数量,轻视资金使用质量,存在消极应付心理,没有从根本上重视绩效考评,缺乏强有力的控制与行之有效的约束机制和激励机制,资金使用上有随意性,经济和社会效益不高。
3.预算管理信息化运行体系不统一,使用效率有待提高。当前,由各地财政部门构建的综合查询分析、资金实时监控等系统应用支撑平台,初步实现了对指标安排和执行情况的动态监控。然而,各地普遍存在信息“孤岛”现象,预算管理信息化支撑平台涵盖的内容参差不齐,规划不衔接、标准不统一、低水平重复建设等问题比较突出。
三、政府预算的现代化管理
(一)预算管理制度的完善程度不断提高
1.在收入管理方面,逐步将所有政府性资金纳入预算管理,开始编制独立的政府性基金预算,规范政府收入筹措机制,提高政府财力使用的合规性、有效性。
2.在社会保障基金预算管理方面,部署编报社会保险基金预算;在国有资本经营预算管理方面,初步形成了固有资本经营预算编制、执行和监督等协调沟通机制;在公共预算管理方面,完善基本支出的定员定额标准体系,对项目支出实施滚动管理和事前评审,不断优化财政支出结构,加大对公共服务领域的投入。(16年实践基础,1998年就启动现代预算制度改革)
(二)预算管理的执行力得到加强
1.在资金收付管理方面,全面实施国库集中收缴与支付,及时分析预算执行进度,提高预算支出执行的均衡性。
2.在资金绩效管理方面,从选择重点项目推进预算支出绩效评价试点,走向全过程预算绩效管理。
3.在债务绩效管理方面,逐步加强写规范地方政府性债务管理,有效防范和化解财政风险。
4.在监督控制方面,推进监督关口前移,强化全过程监控,扩大向人大报送部门预算草案范围,强化全过程监控,扩大向人大报送部门预算草案范围,细化报送人大审议的预算草案,并采取措施确保认真整改审计发现的问题。
(三)预算监督管理的基础扎实稳步推进
1.在预算管理基础方面,推进实物费用定额试点,加快项目支出定额标准体系建设,部门基础信息实现动态管理,完善财务会计制度,推进政府会计改革,调整完善政府收支科目体系。
2.在基层财政预算管理方面,建立健全乡镇辖区内项目预算管理监督机制,加强对基层财政管理人员的培训。
3、预算信息化建设方面,建立流程通畅、业务协同、数据共享的一体化管理系统,加强对各类财政经济数据的统计分析,为财政决算提供可靠依据。
4.预算信息的透明公开取得显著进展
(1)按照政府信息公开条例的要求,不断提高预算内容披露的详细程度。(2)在范围上,公开财政收支预算、中央财政国债余额情况、政府性基金收支预算、中央国有资本经营预算收支情况等信息,完善地反映财政收支的总体情况;(3)在内容上,基本上做到了按款级科目进行细化;
(4)在易读性方面,增加有关图表,加强了解释和注释。通过新闻发布会、报纸、广播、电视等各种方式对财政预算进行解读。
四、进一步深化政府预算制度改革
(一)建立现代财政制度
信息以前是今后仍然是国家基础设施中一个几乎看不见的组成部分——它之所以看不见,是因为他非常普遍,几乎无所不在。
——阿尔弗雷德.D.钱德勒
1.信息:现代化管理的基础设施,在我看来,一切行为,都会留下相应的信息;一切需求,也都有赖与充分的信息才能变成现实。无论过去,还是现在,信息都是一个国家的重要基础设施之一。它是利益的具体反映,也是利益兑现的重要工具;他是制度的依托,也是制度控制的桥梁。可以说,信息不是可有可无,而是紧密联系着政治、经济与社会的不可或缺的基础性要素。从某种意义上讲,人类的发展史,就是一部信息处理变革史。
2.国库账户的动态监控:国库集中支付内部监控,实现财政监督处于该系统的连通,国库动态监控系统与市审计局、市监察局联网,可以时时监控每笔财政资金运行情况。直至三百年前,人类的信息处理能力依然非常有限。也只是到了工业改革之后,铁路、火车、电力、电报、电话的发明与应用,走向了信息时代即将到来的前奏。真空电子管技术的问世,将信息流从电线中解放出来,并使信息不再局限于文字形式,借助于迅猛发展的信息网络技术,信息极其迅速地从根本上改变了整个社会。信息公开与透明中,一个信息门户,一个中央数据库,一个应用系统,一个网络平台,一个支撑体系。
(二)推进部门预算经费管理和部门财政结余结转资金需加以控制的几点建议
1.建立健全部门资金需求信息采集机制。部门预算经费管理是一个复杂的系统工程,推进部门预算经费管理主要以预算信息公开为目标,实行上下联动、部门联手,“编制、执行、监督”并举,切实提高财政资金管理科学化、精细化、规范化水平。加强对各部门职能和业务的了解,增强与部门的直接沟通,了解实际资金需求。强化事前监督,加强部门财会人员职能培训学习,提高其政策和业务水平。实地核实部门人员、资产、项目立项依据、资金支出合理性等情况,确保项目的科学性、合理性和规范性,提高资金的使用效率;提高预算编制的科学性,实行源头控制。未进行前期论证的项目不得列入预算安排,前期准备工作不充分的项目不得列入预算安排,配套管理办法未出台的项目资金木得列入预算安排。项目预算资金按照项目投资计划编制。硬化预算约束,切实减少预算追加和调整。建立预算编制同部门结余结转资金衔接制度,提高部门、单位压缩和消化结余结转资金的积极性。
2.及时准确的完善预算编制内容。项目支出预算编制时规范项目名称、项目内容、列支经济科目等,逐步建立项目滚动管理和资金使用情况报告制度。要逐步做到有明确的项目实施计划、时间进度等信息,确保项目的可执行性,经确定后原则上不得调整。
3.建立预算项目资金责任制度,强化考核,严格责任追究。切实改革各级部门注重资金分配、项目争取,轻项目跟踪、资金管理的现状,建立完善的项目资金责任制度,对项目实施责任和资金监管责任具体分解到部门、主管领导、经办人员,同事强化考核,严格责任追究。
4.涉及政府采购的项目,要进一步提高预算编制的完整性。逐步完善各项支出标准体系的建设,逐步减少预算编制过程中的主管因素,做到预算编制的公平公正性,特别是项目预算标准要逐步做到编制软件进行控制。推进资产管理与预算管理的有机结合,加大资产管理信息系统应用力度,加强单位资产配置基础数据库和有关资产配置标准库的建设,作为编制资产配置预算的重要参考依据。
5.整合优化预算管理系统,完善国库集中支付管理制度,严格预算执行。(1)将国库集中支付系统与预算指标管理系统进行优化整合,逐步实现按经济分类“款”级预算科目纳入到“金财一体化”系统平台,真正实现从预算指标、用款计划到资金支付整个过程按照“指标控制计划,计划控制支付”这一“指标流控制资金流”的自动监控机制,提高财政资金运行效率和预算编制的准确性。实施预算单位和财政资金的国库集中支付全覆盖,所有预算单位和所有财政资金的伯父全部纳入国库集中支付范围。
(2)完善预算执行动态监控机制,严格按照预算和进度拨付资金,严禁讲财政资金从零余额账户支付到预算单位银行账户。进一步提高财政直接支付比例,减少财政资金的授权支付额度。
(3)完善国库集中支付总预算会计核算办法。将用款计划视为财政预算的细化,单位未支出前扔属于财政资金的一部分,年底单位用款计划结余财政自动收回平衡预算。确实需要结转的,由预算单位提出申请和依据,按规定程序批准后纳入财政结余结转计划。财政总预算会计不再按照批复下达的用款计划列报支出,预算单位按照财政部门批复的用款计划数建立备查账,按照实际支用的资金数额登记收入账,这样才能从根本上杜绝财政“以批代支”现象,切实控制单位结余结转资金的增加。
6.严格执行预算刚性原则。年初人民代表大会批准的预算一次全部下达到部门,预算执行中财政不予追加。除政策性因素外,如遇紧急特殊事项,一律通过总预备费渠道解决。进一步规范预算调整和追加行为,规范现行的预算追加申报程序,建立预算审核会议制度,经讨论并提出意见后呈报市政府批准,增强资金分配程序和过程透明公开。
7.建立定期清理机制。各级财政部门每年要组织开展部门结余结转资金清理,对部门结佘资金,地方财政要按照规定及时收回统筹使用;对部门结转资金,要督促加快支出,连续两年及以上扔位置处的结转资金,一律由地方财政收回统筹使用。
8.全面提升财政监管水平,加强财政部门队伍建设。加强财政监督队伍建设,建立事前审核、事中监控检查、事后绩效评价相结合的监督机制,便于财政部门对资金流向全过程、全方位的监督和跟踪。加强财会人员业务培训学习,提高财政队伍的整体素质。将部门预算执行情况纳入部门目标责任制考核中,并与次年预算编制结合,为部门预算工作的夯实基础。
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