第一篇:毕业论文-中文文献-“公益创业”的含义-部分翻译
“公益创业”的含义 J·格雷戈里·迪兹
“公益创业”这一想法引起了响应。这是一个适合时代潮流的词语。公益创业把例如和硅谷的高科技先锋相关的商业性的纪律、创新和决心和社会使命结合在一起。这个时代已经足够成熟来接受创业方式去解决社会问题。许多政府和慈善效果已然远远达不到我们的期望。大型的社会机构经常被认为效率不足、效果不够喝不负责任。在新世纪里,社会企业家需要发展新的公益模式。
公益创业的说法可能是新的,但其早已出现。即使我们不称呼他们为社会企业家,但是社会企业家也早有存在。他们最初建立了很多我们认为理所当然的机构。然而,新名字之所以重要是因为它揭示了一个模糊边界的存在。除了创新非营利企业的,公益创业也包括了社会目的的商业企业,如盈利性社区发展银行和混合盈利性以及非盈利性的元素的混合组织,如创业培训居民和雇佣他们的无家可归者的避难所。新的术语有助于扩大公益创业的开展场地。社会企业家寻找实现社会使命的最有效方式。
尽管“公益创业”的观念开始受到人们的关注,但其对不同的人也意味着不同的意思。这样会造成混淆。很多都开始把唯一地和公益创业有联系的非营利组织和营利或者赚取所得的企业联合起来。有些人用“公益创业家”来形容非营利组织的创建者。还有些人认为“公益创业”是商人履行社会使命。那“公益创业”究竟是什么意思呢?要怎样才能成为社会企业家呢?为了回答这些问题,我们应该先弄明白“企业家”的意思。
“企业家”的来源
按照一般说法,企业家就是和经商有关,但这是一个很模糊的术语概念,而这个词本有很丰富的历史和一个更重要的含义。“企业家”的术语最早是在17世纪和18世纪出现在法国的经济学领域。
在法国,企业家意味着承担者,承担重要项目和活动的人,而不是丧礼上的承担人。更具体而言,企业家是用来分别出那些爱冒险的个人通过寻找新的更好的做事办法来促进经济的进步。法国经济学家最常认为给以这个术语这个特殊含义的人是珍·巴普蒂斯特·赛。在19世纪末,赛写道,“企业家把经济资源从一个更低的领域里转换道一个更有生产力的更好的领域里。企业家创造着价值。
在20世纪,关于企业家的最接近术语的定义出自经济学家约瑟夫·熊彼特。他认为企业家就是那些能够影响资本主义浮沉的社会革新者。用他的话来说,就是“企业家的作用是改革生产的模式”。他们可以通过很多方式做到这点,例如研发新产物,通过一项新的科技可能性来生产新的产品或者更新旧产品,开发新货源和新的出口产品,改组产业等等。熊彼特的企业家是经济领域的变革推动者。通过服务新市场或者创新行为方式,他们推动经济发展。
很多像赛和熊彼特想到的那些企业家通过开发新的盈利商业企业来实现他们的功能,但是创业并不是企业家的本质。尽管其他经济学家在使用术语上有稍微差别,赛和熊彼特的把企业家看成是经济发展的催化者和创新者的概念应经成为当代人对企业家这个名词的理解的基础。
企业家的流行理论
在管理界和商业界的当代作家已经列出来一大系列关于企业家精神的理论。很多领导思想者在做到赛-熊彼特的传统方式外还同时在主旋律上提出变数。例如,在彼特·德鲁克
尝试描述企业家的特殊之处时,他由赛的定义开始,但是更加强调了机会。德鲁克不需要企业家引起改变,但是把他们看成是开发那些在科技、消费偏爱和社会规范等方面产生改变的机会。他说,这个定义了企业家和企业家精神——企业家总是寻求着改变,回应改变和利用改变作为一个机会。“机会”的概念已经成为对很多现在对企业家精神的定义极为重要的一点。这是今天管理理论家捕捉塞的关于转换资源到更高领域的方式。一个机会,大概地说,是指一个用这种方式来创造价值的机会。企业家有一种想法,就是宁愿找可能性也不要等到解决由改变而带来的各种问题。
对于德鲁克来说,创业既不是企业家精神的必要也不是足够的。他明确地指出——不是每一个新小型企业都是有企业家特质或体现企业家精神的。他援引了一个恰当的例子来说明这些——一对要在美国郊区开另外一家熟食店或者墨西哥餐馆的夫妻。这个例子里没有什么革新或者改变的目的。同样地,这适用于非营利组织。不是每一个新的组织都会是具备企业性质的。德鲁克同样地也弄清楚了企业家精神不需要一个盈利的目的。在他早期的书《创新和企业家精神》,德鲁克维护道:“没有更好的《创业历史》文本能找到比现代大学的创建,特别是现在美国的大学”。他那时解释了主要的创新是什么。在那本书的后期,他把一章用于公共服务机构的创业。霍华德·史蒂芬孙,一个哈佛大学商学院在企业家精神方面较为杰出的理论家,添加啦一个元素的足智多谋的机会导向定义基于研究它开展研究以确定区分企业家管理从更常见的形式的“行政”管理。在分辨了不区别的几个维度后,他建议定义企业管理的主题为“不受现在资源限制的追求机会”。他发现,企业家不仅仅看到和追求避开行政管理者的机会;企业家不允许自己原始的资源禀赋去限制他们的选择。借用伊丽莎白·巴雷特·勃朗宁的一句暗喻,他们的范围超过了他们的理解。企业家动员其他人的资源来达到他们的企业目的。管理者允许他们现存的资源和他们的工作说明来限制了视野和行动。再说一次,我们对企业家精神的定义并不限制于商业新兴公司。
商业和社会企业家的不同
塞、熊彼特、德鲁克和史蒂芬孙的思想吸引人是因为这些想法可以像商业部门那样简单应用于社会部门。他们描述一种随处可见的心态和行为。在这个部门界限开始模糊的世界里,这是一个好处。我们应该在这一强有力的关于创业理论和研究的传统基础上建立我们对公益创业的理解。社会企业家是企业家的一种。他们是肩负社会使命的企业家。然而,正因为这种使命,他们面临着一些与众不同的挑战。任何定义都应该反应出这一点。
对于社会企业家来说,社会使命是明确的和主要的。这明显地影响着社会企业家怎么理解和评估机会。跟使命相关的效果成为了中心标准,而不是财富的创造。财富只是社会企业家的一种达到目的的手段。对商业企业家而言,财富创造是一种衡量价值创造的方式。这是因为商业企业家受制于市场约束,这就在很大程度上决定了他们能不能创造价值。如果他们不能把资源转换成更加经济适用的生产需要,他们就要被市场淘汰了。
市场不是完美的,但长远地说,市场可以像个人价值创造那样,特别是为那些愿意和有能力支付的客人创造价值。一个企业家在这个竞争性市场里吸引资源如资金、劳动力和设备等的能力是一个相当好的迹象表明风险代表一个更高效地利用这些资源的选择是竞争。逻辑是简单的。那些在资源上付最多钱的企业家也是那些把资源用于更高价值的。在商业中的价值创造就是当客人愿意支付更多。利润(收入-成本)一个风险生成是一个相当好的指示器的创造出来的价值。如果一个企业家不能说服足够数量的客户支付一个适当的价格来产生利润,这是一个强烈的迹象表明价值不足被创造来证明这种利用资源。价钱因为公司的资源自然发生,无法创造价值无法购买足够的资源或筹集资本。他们出去的业务。公司创建最具经济价值的现金吸引所需的资源增长。
市场对社会企业家同样不起作用。特别地,市场并不擅长于衡量社会进步、公共好坏和为不能付钱的人提供利益。这些元素都是经常是公益创业的必须。这就是公益创业的构成。结果,定义一个社会企业家是否创造了有效的社会价值来用于证明这方面的价值越来越难。社会企业的成长不是它在社会环境下的效率的保证。在最好的时候只是一个弱小的体现。社会企业家在市场运行,但是这些市场通常不会提供约束。很多以社会使命为目的的租住希望他们的服务获得赞助。他们也竞争捐款、志愿者和其他支持。但是约束不是和社会企业家的社会使命紧密相连的。它取决于谁付款或提供资源,他们的目的是什么,他们怎么获得由企业创造的社会价值。很难衡量社会价值创造。有多少社会价值减少污染是由在一个给定的流,通过节约斑点或通过提供陪伴老人?计算不难但是有歧义。即使当进步可以被衡量,很难去属性一个他们特定的干预。是在一个地区犯罪率降低由于块手表,新警务技术,或只是一个更好的经济?即使改进可以测量和归因于一个给定的干预,社会企业家往往不能捕捉到他们所创造的价值在经济形式来支付其使用的资源。谁他们要打扫流或运行块手表吗?他们怎么得到好处的人支付吗?来抵消这个值捕获问题,社会企业家依赖补贴、捐赠和志愿者,但这进一步搅浑水的市场纪律。能够吸引这些慈善资源可以提供一些关于价值的创造上的资源提供者,但它不是一个非常可靠的指标。精神上的收获人获得赠送或志愿服务可能是只有松散连接的与实际的社会影响。
第二篇:毕业论文 英文文献翻译
_______ 学 院
毕业论文文献资料翻译
原文名称: “Goldilocks” Liberalization: The Uneven Path Toward Interest Rate Reform in China
课题名称:利率市场化对我国商业银行的影响分析
学生姓名:号:
指导老师:
所在系部:专业名称:
年月
译文
“金发”自由化:中国利率市场化改革的不平之路
Shih and Victor
中国政府的自由化
2003年,中国从亚洲金融危机进入到一段时间的持续增长后,利率市场化改革似乎终于在掌握之内。就如以前一样,中国人民银行的热衷者发布几篇报告以支持利率市场化,而四大银行的代表也提供放慢改革(成2002年)的理由。此外,中国在2003终于摆脱通货紧缩的威胁并恢复相对高速的增长,只有在2004年有中等程度的通胀(图3)。一些惊喜,在2004年10月29日,对贷款利率的上限被解除,允许银行以他们想要的高利息收费(人民日报2005)。此外,银行也可以给予储户低于存款基准利率的利率。类似总督戴显龙的几年前的时间表,中国人民银行发布了一份报告,奠定了完全利率市场化的具体计划。
尽管推行这种市场化,但金融体系的基本逻辑任然保持了一样。在存款方面,存款利率上下限的去除主要是象征性的,因为银行没有理由去不必要地降低利率,使其低于他们的竞争对手所提供的利率。因此,很少数的银行利用市场化的优势来给出低于存款基准利率的利率(2006年绿色)。关于贷款利率市场化,央行的理由是,它将使银行“根据客户不同风险的状况给予不同的贷款和利率”(2005年中国人民银行货币政策研究小组)。虽然这听起来像一个显著的效率增益,但这是发出了现实的信号,即银行继续提供廉价融资,给予有更低的官僚风险状况的国家资助项目和国有企业。在此期间,通过存款利率上限和贷款利率的下限,银行之间的“毁灭性竞争”仍然受到严格的限制。因此,银行仍然不能通过提供更高的存款利率互相竞争。同样,银行无法通过提供给借款者更低的利率来相互竞争,因为银行能提供的最低利率为基准利率的90%。中国人民银行的一份报告显示,整个国有银行全部贷款的27%,被设臵于法定最低利率,这表明银行将会通过给出法定最低利率来竞争(中国人民银行货币政策的研究团队 2005)。为了给中国人民银行信贷,促使城市商业银行和农村信用社贷款利率的市场化,通过提供更多高利率的贷款给在私营部门的高风险的的借款人,提供融资给原先被冻结的正规银行系统分部(中国人民银行货币政策的研究团队 2005)。
进入2008-2009年的经济衰退,对利率的再次控制促进了大规模的反周期投资驱动器。如图2所示,中国人民银行在全球经济低迷时继续保证银行业稳健的利率传导。移
除贷款利率的上限,银行通过贷款赚更多的钱。因此,当中央要求银行于2008年11月为4万亿人民币经济刺激方案提供融资,银行以极大的热情回应。导致2009年中国的贷款向上急速膨胀,比上年增长了惊人的30%。中国人民银行在2009年原本设臵信贷配额是5万亿人民币向上一点点。到今年年底,银行已经做出了历史上最大量的新增贷款,总额近10万亿人民币(潘克赫斯特,郑,和王 2009)。银行持有的存款利率低于基准利率而贷款利率高于基准利率,实际上可收获可观的利润,即使在经济衰退期间(汉2009)。因此,贷款利率上界的自由化得益于所有有关的政治人物。高层的技术专家保留为最大的反周期投资驱动凑集资金的能力,这在中国的历史上是相对容易的。银行仍然防止“毁灭性竞争”,并继续享有稳健的贷款利率传导。由于银行为经济刺激计划提供资金的意愿,财政部不需要发行很多的债务,从而限制财政赤字的规模。虽然一些大型国有企业由于释放出的贷款利率可能付出更高的借贷成本,银行急于提供大量的融资额给他们,使他们向其他实体转贷资金而赚取利润。随着世界逐步摆脱经济危机,由于前两年的快速信贷扩张,通货膨胀的压力在中国建立的非常迅速。2011年初,通货膨胀调转进入危险的境况。然而中国领导人在危机模式下,利率进一步自由化的任何谈话被搁臵。另一位金发的时刻必须在下一轮利率自由化之前提出,使其可以被理解。
结论
虽然中国并没有回应外部强加给我们的政策改革压力,但是它已经开始自身的重大经济改革。在城市里,许多规模较小的国有企业被私有化或关闭了,而私营部门被允许自由成长(诺顿1996)。大多数商品和服务价格已经被放开(韦德曼2003)。尽管中国经济发生了翻天覆地的变化,但是国家将继续以控制社会的宏观的经济杠杆,允许它通过重要的途径影响经济效果。中央级的技术专家可以通过控制资金的流动和投资方向,确保通胀不上升至无法控制的地步,而增长依然强劲。同时,这些手段也允许他们购买被其他政治局成员保护的利益支持,包括当地官员和国有企业管理人员,特别是在经济停滞的时候。为了保持这些手段的有效性,他们需要储户在中国的国家金融体系的抵押品。如果私人银行出现为存款人提供更高的利率,国有银行必须匹配上更高的利率,从而增加了成本,为大规模的经济刺激计划提供资金。尽管强大的激励促使顶级技术专家保持现状,但是利率市场化改革在中国已经取得了一些进展。即使在20世纪80年代,非正式的银行也提供着很高的存款利率。进入20世纪90年代,央行行长感受到西方关于货币政策以及中国人民银行政治性角色的担忧,开始认真的推行利率市场化。他们在通货膨胀低,经济增长强劲的时候推进自由化改革。
虽然方便政策制定者制定政治目标,但是中国的利率管制将继续使中国的储户以及一些国外的制造商肩负重但。只要银行争夺存款被禁止,数以百万的储户将继续被人为压低存款利率,来补贴国有银行的盈利能力。国家以较低的成本调动大量资金的能力,也有对世界的负面影响。大部分剩余的国有企业主要集中在重工业和大宗商品部门。因此,就如中国政府智囊团指出的那样,通过宽松的信贷政策,使他们得以保留,而在全球经济衰退的时候,或者在某些情况下,他们甚至扩大自己的能力(国际金融研究中心2009年)。这加剧了全球的产能过剩,并导致中国某些行业的商品,特别是钢材,在世界市场上引起倾销。因此,政府的持续努力以操纵利率,这种行为的一个重要受害者是中国国有企业的全球竞争者。
第三篇:发动机类外文文献翻译(中文)
.轻型发动机设计方案
摘要:
在过去的一些年里,新一代汽车发动机燃油效率并不是像我们预料中的那样会有所降低。其原因:汽车重量的增加。通过对汽车发动机整车重量以及部分重量的分析知:曲轴箱作为一个单一部件具有潜在的可减少重量的部件,这篇论文讲述的是通过利用轻型材料和现代的设计手段减少发动机重量的方法。
将轻型材料应用于曲轴箱设计构思中包含着广泛的设计理念,这种设计理念就是尽最大可能利用被选材料所具有的可能性去减少汽车重量,以下我将详细的谈论关于直列式和V-型发动机特殊方法的构思,发动机重量减轻也可以利用中小型发动机来代替又大又重的发动机,现代技术以被应用于现存的发动机设计构思中从而增加发动机功率重量比,使发动机性能得到提高因此它的市场价值也得到提高。
新型轻型发动机设计方案中有一个重要方面就是与传统发动机设计理念相比要尽量减小发动机零部件数量,因为这样对于减少整车重量有着非常重要作用。
介绍:
汽车在生态方面和将来继续充当普通交通工具的要求已经显著提高尤其在美国和欧洲。通过合法的要求使那些有压力的顾客在这方面得到缓解。必需考虑到这样的事实,对于燃油的消耗,排放,回收在利用这些中心问题要有一个回应。
在过去的一些年里,汽车发动机的发展取的了进步,使发动机功率得到了显著的提高同时在降低发动机燃油消耗和排放方面已经付出巨大的努力。通过应用直喷,废气涡轮增压和多气门技术于柴油发动机中,使发动机的性能得到显著提高。
新车取代与在它之前所有具有相类似功能车时,其新车发动机工作效率的提高并不是通过对原有车的有效改进。整个交通工具工作效率停滞不前甚至降低的原因是在过去的十五年里增加了15%~20%的车辆(图1)。尽管轻型材料的使用不断增长以及设计者有意识的向轻型结构方面设计但是重量减轻却被其他方面所弥补。读者可以通过以下方面得知:
多余的汽车外形 安全方面的改进
关于NVH舒适度方面的改进
持续性动力输出方面的提高以及汽车工作情况的改进 可靠性方面的改进
图1.交通工具重量减轻(由数据2反映)
车体增重并不是汽车发展的倒退。持续增长的顾客需求和严格标准要求向重型车方向发展,因此人们开始认识到消除这不利因素的最便利方式是减少车辆数量但是要保持发动机性能不变,所以曲轴箱引起我们特别注意因为它占整个发动机重量的21%~25%。大部分柴油机曲轴箱点火上峰值压力可达到16兆帕,在这样的压力下能够引起相当高的部分载荷。减少油耗,排放可以有利于改进车子的性能,也有利于降低车子零部件的制造成本。这篇论文讲述的是关于减轻现代高性能发动机的构思。图2显示的是典型2升排量汽油机核心部分示意图。一个显著的部分是曲轴箱,因为它具有将汽油机重量减轻10%~12%的可能性的部件。
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图2.发动机主要部分重量示意图
每种材料的使用情况都需要被改进,新的轻型材料的使用必须要从技术和经济性两个方面得以考虑。车体重量的减轻不仅仅局限于发动机的构思。
拥有大功率重量比和扭矩的发动机在减小发动机重量方面具有很大的可能性。对于现代柴油机能够达到最大功率强度所采用的直喷和废气涡轮增压技术是一项非常关键的技术。四气门技术应该被考虑到应用于缸径为75cm或更大直径的发动机上以便提高发动机功率重量比,但与此同时还得考虑到越来越严格的排放法规。图3表明在发动机生产周期是基于发动机结构的小改变来提高发动机的功率重量比来得以实现的。
通过诸如直喷和涡轮增压技术来进一步提高功率质量比和扭矩已经没有太大的空间了,因为有更严格的排放法规来限制。因此在将来从结构方面下手会使发动机获得更多的发展空间。应用轻型材料的设计理念于现代曲轴箱设计构思之中对于减轻车体重量是非常必要的。
图3.功率强度的提高
轻型材料的设计理念---不同单一或综合方案,它可以有效的应用于去减少典型车用发动机的重量。图4展示了四个有关轻型材料的设计方法。基本发动机构造,综合设计以及材料选择都是有很强的联系的因为它们与结构强度计算和有关声学方面有关联。
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图4.重量减轻方案
对于曲轴箱设计存在一个非常突出的边界条件就是生产过程和功能要求。创新的设计方法对于使轻型材料的优点得以发挥起着极其重要的作用。因为更高的材料成本,简单材料去取代那些高成本轻型材料铁,轻型材料的联合使用以及发动机和零部件的创新设计方法导致发动机更轻,零部件更便宜(图5)。
图5.部件的优化和轻型材料的成本
利用特殊的轻型材料去寻求最优化设计的努力经常被限制,因为额外的要求总是被强加在发动机家庭化设计中。例如专业生产线需要考虑到各个方面如令人厌烦的空间,顶部高度等要有连贯性,然而提高现存发动机市场份额也是很容易的,如可以通过材料替代但
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是要求被替代材料要具有机械制造性和装配过程连续性。完成一个重新设计仅需改变材料的性能。如图6所示。
图6.材料替代品CI→铝[3]
图7.AVL桁架系统构思的核心部位
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图8.顶部板面设计
曲轴箱设计修正在机械制造过程中具有适应性,同时在新的曲轴箱设计中要求有更多的修改自由空间,有一个曲轴箱采用AVL桁架系统构思来进行制造的例子[4]。AVL桁架系统在采用硬结构构思方面具有非常大的重量减轻的可能性。其它优点就是在声学方面和曲轴箱通风系统的整体性以及连接水平通道的油道设计方面。
首先这种桁架构思是采用压缩铅粉铁(以下简写为CGI)来设计曲轴箱[5]但与此同时也证实这个设计是基于灰铸铁曲轴箱[6,7和8]。
CGI曲轴箱中有一种敏感性材料被用于汽车顶部板面设计中,在图8中得到说明。有优良的声学效果和有可能减小顶部板面重量的板面最厚处约为10~14mm是应力集中区。较小的应力集中区域的壁厚约为3.5mm。在尽可能情况下采用轻型材料来作为曲轴箱凸缘区域最优化设计与那些通过付出昂贵的代价使壁厚达到最小化设计相比前者显得更好。]
图9.曲轴箱材料和设计的影响
材料选用构思---图9表明曲轴箱可能使用的材料,设计理念以及所选材料对零部件重量影响的一个变化范围。
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图10.直列式汽油机曲轴箱构思
CGI材料告诉我们:尽管CGI与氯具有相同的材料密度但是将其融于轻型材料设计方法中那么CGI材料大约能将所设计的曲轴箱重量减轻10%的可能性。所示的部件是采用特殊的构思方法设计。由有气体和螺栓力的含铁材料所制成的复杂钢骨架使整个气缸成为整体,同时对整个气缸盖和轴主要突出部位造成一定的威胁。通过对钢部分溶解知:密封钢外部是由铸造的薄金属构成的。对铝部分溶解知:其是由铝合金构成的。低成本曲轴箱构思的应用受到限制其原因是由于复杂的骨架致使形成额外成本。为高速柴油机选择唾手可得的轻型材料是比较容易的,可以通过制造CGI 来分别镶嵌或者用球墨铁镶嵌在包括气缸在内的每个主轴承壁上。
今天,用重量可以减轻40%的铝材料设计取代了过去用铁的设计方案,尤其使用含有氯的亚铅制成的铸形曲轴箱已经被证实对于大部分用次曲轴箱的发动机都可以将其溶解,之所以这种方案原因除了具有突出的重量减轻的可能性外,还有:
优越的热传导性
具有支持复杂和精致结构的先进制造工艺的可能性 具有整体性可能 更小公差范围 市场优势
镁,是应用于曲轴箱中最轻的材料,尤其将其用于高速柴油机设计中是极富挑战性。镁在自然界中是广泛存在的。对于大部分采用镁材料曲轴箱研究发现,它会对有益于曲轴箱的铝部分进行溶解,燃而根据材料所具有减小重量的可能性将镁和铝用于曲轴箱最小壁
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面处是不可能的。
用于典型发动机曲轴箱所选择的材料涉及到已被定义的参数以及如果满足发动机零部件性能需要所作出对材料的选择而引起的一些问题。表1主要材料的性能。结构硬度是由Young模数和材料密度之比来确定的。拉力和Young模数主要影响曲轴箱静力强度,主轴承所能承受的力以及气缸盖上的销子所产生的力。对于动力强度和可持续性峰值点火压力的主要参数是受材料的屈服强度来限制的。曲轴箱设计中材料的其它重要特性包括热传导率,机械制造性能,热屈服强度,在高温时爬坡阻力,湿度系数,热膨胀系数,抵抗冷却水、矿物油、盐水的腐蚀能力尤其是在重量减轻方面。
设计理念---汽油机直列式曲轴箱设计标准是具有高压力含氯的铸有铝的曲轴箱并且要具有大约4.5 mm厚的轴壳或者具有能进一步减轻重量现代化轻型曲轴箱的构思。以一种床板形式被安装的机轴(图10,左)具有能够进行对其外壁处理和连接着裙部的铝制梯形框架的设计构思(图10,右)。每个缸仍然可以通过铝套或者其它热传导套来代替氯衬套将其重量减轻大约0.5千克的可能性,同时取代氯衬套也有益于来自燃烧室的热进行更好的散发,从而可以避免在氯衬套与周围材料之间因热胀冷缩而形成沟槽。用镁取代曲轴箱以前所使用的材料可以进一步减轻重量。
图11.直列式柴油机曲轴箱构思
峰值燃烧上限压力可达到16兆帕的直列式柴油机曲轴箱所采用的普通衬套材料一般是氯。现代曲轴箱采用深裙部构思方法,正如所说的球墨铁(以下简写为SGI)轴承壁和铝制梯形框架。(图11,左)
曲轴箱设计理念是基于因工业发展而形成的占主导的AVL发发动机隧道式构思[11和
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12],这种构思是从声学角度考虑的,因为主轴承会受到高燃烧气体所产生的力作用以及曲轴箱里的声波辐射。这种设计会导致主轴承发生相对柔性变化但是隧道式却能形成大扭矩和大的屈服硬度。第一台AVL-LEADER发动机模型所采用的是单隧道铸形曲轴箱,此结构对于现代化大排量发动机是不可采用的,因此所展示出来的最优化曲轴箱产品要求采用两隧道设计[13],同时油泵、吸油管要求在梯子形框架内采用整体式。
图12.V-型发动机曲轴箱设计
铝合金在柴油机上的使用和铝制直列式家用发动机曲轴箱设计成功提供给我们联合化生产的机会。今天铝已经成为汽油机曲轴箱标准材料但是将铝广泛应用于高速柴油机仍然受到各种问题的捆饶如怎样解决主轴承壁应力集中问题,气缸套、顶部板面以及其它活动部件的扭弯问题。
有这样的零部件构思:在保证结构的高硬度情况下尽量减轻曲轴箱重量,经过调查发现砂型铸造铝或镁曲轴箱可以达到这种效果。如图11曲轴箱右边采用通销孔设计而曲轴箱采用镶嵌式床板并要求其具有支撑主轴承外壳功能的设计。在这些镶嵌中整体式线形突起部位也要能够去取代通销孔,同时这样也可以避免昂贵的装配工序。
表1.主要材料性质的比较
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最新产品V-型汽油发动机曲轴箱设计已经被完成。同样还有直列式汽油发动机曲轴箱是一种高压铸铝曲轴箱,同时其具有通过取代氯衬套来进一步减轻重量的床板。目前大部分V-型柴油发动机曲轴箱是采用氯衬套制成,因为它具有高峰值燃烧压力。通过机轴中心线和采用SGI轴承外缘深裙部设计独立平面的床板设计已经被证明是可行的构思。每个主轴承上都有四个插销同时每个轴承边缘上又额外增加了水平插销,这对于缓解轴承边缘上的载荷影响是非常重要的。由于CGI优秀的材料特性使我们想到了将其运用到V-型柴油发动机曲轴箱设计中。尤其在主轴承周围有高载荷影响情况下所采用的氯衬套其重量减轻问题已经被解决。对于V-型柴油发动机曲轴箱不同设计所面临解决问题的方法已经被用于有限元素分析法之中进行比较。
通过调查研究发现选择砂型铸造曲轴箱一般采用成90°角的V-型8缸发动机(图12,左)。有限元素分析法认为每个轴承壁上要用四根插销,为了减小主轴承热膨胀所带来的不利应该用大约4mm厚的轴承外壳来弥补。
图13.有限元素模型 有限元素分析法
有限元素分析法被广泛的运用于直列式和V-型发动机曲轴箱半缸3D设计中。有限元素模型法是由曲轴箱,床板部分,半轴承壳,气缸头以及轴承销组成(图13)。引起我们特别注意的是在主轴承壁周围的关键区域要进行持续性峰值燃烧压力计算。
不同变化的有限元素模型被负以静主轴承销力用来估算不同峰值燃烧压力同时还要考虑到发动机不同温度下动载荷。峰值燃烧压力受被估算的安全因素以及在静、动载荷情况
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下主轴承变形情形两方面限制。在这次调查研究发现不同变形必须采取笔筒的变形材料如AlSi9Cu3,AlSi10MgWa,砂型铸造镁合金用 SGI和CGI法镶嵌部分块,图14摘录了这些结果。先前的估算形成家用直列式柴油,汽油发动机高压铸形曲轴箱只能承受13.5兆帕最大压力,其床板采用增加镶嵌方法来分析。
图14.峰值燃烧压力极限(气缸内/核心部位=1.12)
通过调查研究发现当在没有使用砂型铸造镁合金时,直列式曲轴箱(图11,右)屈服峰值燃烧压力最大可达11.5兆帕,而AlSi9Cu3可最大承受13.0兆帕,如果在没有采取镶嵌方法情况下要想使承受压力达到14.5兆帕必须采用AlSi10MgWa.CGI或SGI镶嵌铝或镁合金基本结构中时可允许峰值燃烧压力达到15兆帕甚至更高。
V-型发动机曲轴箱设计与直列式发动机曲轴箱相比,铝镁合金的V-型发动机曲轴箱设计要求更多条件。每个主轴承要求承受两个气缸载荷而不是一个。对气缸盖和主轴承进行必要的力平衡补偿是不可能的。与直列式发动机曲轴箱相比强制减小V-型发动机曲轴箱峰值燃烧压力具有相同的效果。
由于它们上述的一些基本原理应用于以上的发动机设计中,V-型发动机可以允许更轻点但是其零部件成本将偏高。采用铸形CGI或 SGI骨架适应于将峰值燃烧压力提高到14.0兆帕甚至更高(图12,右)。对于缸头销和主轴承壁强度的弥补要求使用复杂的框架而不是对每个主轴承壁采用独立镶嵌。如果采用多部件喷雾式衬套、铝衬套或热表层而不是采用骨架整体室衬套那么可使曲轴箱重量减小0.5千克。概要/总结
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与采用最小壁厚的轻型材料相比,采用薄壁技术的含铁曲轴箱想进一步减轻重量已经受到限制。另外由于铅材料的密度小,汽油机、柴油机联合生产使铝合金的使用成为可能。现代曲轴箱应用轻型材料关键之处在于可以满足尤其是高速柴油机主轴承强度要求,满足缸套和顶部板面扭力的要求以及满足轻型曲轴箱声学要求。
将轻型材料应用于V-型发动机曲轴箱受限于可实现的强度。如果没有安装增加强度的装置的话,从有限元素分析法知,对于直列式发动机曲轴箱所承受最大压力为14.5兆帕而V-型发动机曲轴箱所能承受最高压力为14.0兆帕。在主轴承壁面上装有额外的镶嵌物(SGI或CGI)对于阻止现代化高速柴油机所产生的高峰值燃烧压力(15.0兆帕或更高)起着极其重要的作用。复杂的铸骨框架仅适用于V-型发动机曲轴箱因为在更高级的交通工具中允许使用材料更轻成本偏高的零部件。骨框架结构最适用于在主轴承壁存在两缸负载。气缸套在骨框架结构中最好被设计成整体式。
尤其对于高速柴油机将最轻型材料镁应用于曲轴箱设计中是极富挑战性的。我们还得继续对含镁材料曲轴箱设计进行研究探寻其潜能。
发动机轻型曲轴箱的发展不仅仅是被选择材料方面的问题,同时也是整个发动机构思和设计方面的问题。在这篇论文里所涉及的轻型材料正在被逐渐引进到许多产品设计中,被应用于轻型发动机曲轴箱设计尤其现代化高速柴油机设计中。
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第四篇:9.毕业论文英文文献翻译
Audit Office Size, Audit Quality, and AuditPricing Jong-Hag Choi, Chansog(Francis)Kim, Jeong-Bon Kim, and YoonseokZang SUMMARY: Using a large sample of U.S.audit client firms over the period 2000–2005,this paper investigates whether and how the size of a local practice office within anaudit firmhereafter, office size is a significant, engagement-specific factor determiningaudit quality and audit fees over and beyond audit firm size at the national level andauditor industry leadership at the city or office level.For our empirical tests, audit qualityis measured by unsigned abnormal accruals, and the office size is measured in twodifferent ways: one based on the number of audit clients in each office and the otherbased on a total of audit fees earned by each office.Our results show that the officesize has significantly positive relations with both audit quality and audit fees, even aftercontrolling for national-level audit firm size and office-level industry expertise.Thesepositive relations support the view that large local offices provide higher-quality auditscompared with small local offices, and that such quality differences are priced in themarket for audit services.Keywords:audit office;office size;audit quality;audit pricing.Data Availability:Data are publicly available from sources identified in the paper.The way we think about an accounting firm changes dramatically when we shift the unit of analysisaway from the firm as a whole, to the analysis of specific city-based offices within a firm.In termsof DeAngelo’s1981b argument, a Big 4 accounting firm is not so big when we shift to theofficelevel of analysis.For example, while Enron represented less than 2 percent of Arthur Ander-sen’s national revenues from publicly listed clients, it was more than 35 percent of such revenues in the Houston office.INTRODUCTION
As alluded to in the above quote, the size of a city-based audit engagement office could bea more crucial determinant of audit quality and thus audit feesthan the size of anational-level audit firm because the city-based office is a semi-autonomous unit withinan audit firm with its own client base.It is an office-based engagement partner or audit team, notnational headquarters, who actually administers and implements individual audit engagement con-tracts, including the delivery of audit services and the issuance of an audit opinion.In this regard,Wallman(1996)and Francis(2004)argue that the assessment of auditor independence needs tofocus more on the individual office level rather than the entire firm level because most of the auditdecisions with respect to a particular client are made within each individual office.The anecdotalevidence on the collapse of Enron, which was audited by the Houston office of Arthur Andersen,is a good example that demonstrates the importance of office-level audit quality.However, much of extant audit research has focused its attention on two national-level audit firm characteristics asfundamental determinants of audit quality, namely: audit firm size(e.g., Simunic and Stein 1987;Becker et al.1998;Francis and Krishnan 1999;Kim et al.2003;Choi and Doogar 2005), andauditor industry leadership(e.g., DeFond et al.2000;Balsam et al.2003;Krishnan 2005).These studies find, in general, that large audit firms with international brand names(i.e., Big4 auditors)or industry expertise provide higher-quality audit services than small audit firms which lack such brand names or industry expertise.Implicit in this line of research is the assumptionthat audit quality is homogeneous across offices of various sizes located in different cities withinthe same audit firm.As a result, we have little evidence on cross-office differences in audit quality,and in particular, whether and how the size of a local engagement office has an impact on auditquality and/or audit pricing.A natural question
to
ask
is:
Is
the
office
size
an additionalengagement-specific factor determining audit quality and thus audit pricing over and beyond auditfirm size and industry leadership? We aim to provide direct evidence on this unexplored question.Several recent studies provide indirect evidence suggesting that audit quality may differacross different engagement offices within an audit firm.For example, in the first U.S.study thatuses each engagement office as the unit of analysis, Reynolds and Francis(2000, 375)find thatwhen client size is measured at the office level using office-specific clienteles, “Big 5 auditorsreport
more
conservatively
for
larger clients.”Further,Ferguson et al.(2003)and Francis et al.(2005)find that city-specific, office-level industry leadership, when combined with the national-level leadership, generates the highest audit fee premiums and thus, by inference, higher auditquality in the Australian and U.S.audit markets, respectively, while national-level industry lead-ership alone has no effect.Subsequently, Francis et al.(2006)document that client earningsquality proxied by abnormal accruals is higher when auditors are city-level industry leaders alone,or they are both city-level and national-level industry leaders.Put differently, their results indicatethat national-level industry leadership alone has no significant impact on audit quality.Morerecently, Choi et al.(2007)show that the geographical proximity of the city-based engagementoffice to clients’ headquarters is positively associated with the accrual quality of clients, suggest-ing that the geographical location of the auditor’s office is an important engagement-specificdeterminant of audit quality.The above findings, taken together, suggest that city-based, office-level characteristics may play an important role in determining audit quality and thus audit pricing.It should be pointed out, however, that none of these studies has paid attention to the question ofwhether the size of a local engagement office is systematically associated with audit quality andfees paid to auditors.To bridge this gap in our knowledge, we investigate a hitherto under-researched question ofwhether, and how, the size of a local engagement office hereafter, office sizeis associated withaudit quality and audit pricing.We first hypothesize that office size is systematically associatedwith audit quality even after controlling for audit firm size at the national level and auditorindustry expertise at the office level.As will be further elaborated in the next section, one would observe a positive association if the audits by large offices are of higher quality than the audits bysmall offices.Second, we also examine the association between the office size and audit fees.Previous research shows that audit quality is priced in the market(Choi et al.2008;Craswell et al.1995;Ferguson et al.2003;Francis et al.2005).To the extent that the office size is positivelyassociated with audit quality, one can predict that the larger is the office size, the higher is theaudit quality, and thus the greater is the audit fee.Therefore, a positive association between theoffice size and audit fees could be viewed as evidence corroborating the positive associationbetween the office size and audit quality.In testing our hypotheses, we assert that biased earnings reporting can be used to drawinferences about audit quality, and we use the magnitude of abnormal accruals as a proxy for auditquality.To measure abnormal accruals, we rely on two alternative models developed by Ball andShivakumar(2006)and Kothari et al.(2005).In addition, we estimate the size of a local engage-ment office using the Audit Analytics database, which provides the identity of audit engagementoffices for all SEC registrant clients.We measure office size in two different ways: one based onthe number of audit clients in each office, and the other based on a total of audit fees earned byeach office.Briefly, our results reveal that in the U.S.audit market, both audit quality and audit fees arepositively associated with office size after controlling for audit firm size at the national levelproxied by a Big 4 dummy variable , industry leadership at the local office level proxied by anindustry specialist dummy variable), and other relevant factors.These results are robust to abattery of sensitivity checks we perform.Our study contributes to the existing literature in several ways.First, our paper is one of fewstudies which document that audit quality is not homogeneous across local offices within an auditfirm.To our knowledge, our paper is one of the first studies that provide direct evidence that thesize of an
audit
engagement
office
is
an
important engagement-specific determinant of auditquality in the U.S.The results of our study suggest that future research on audit quality differentiation needs to pay more attention to office-level auditor behavior as the unit of analysis and tothe size of a local engagement office.Second, this paper is the first to consider office size as acritical factor in audit pricing.Given that no previous research has examined whether audit feesare influenced by the size of a local office, our evidence helps us better understand the nature ofauditor-client relationships in the context of audit pricing.Finally, the findings in this study provide both regulators and practitioners with useful insightsinto what determines audit quality and thus audit fees.Our results suggest that regulators wouldhave a better assessment of audit quality if they shift the level of quality comparison to smallversus large auditors at the office level, and away from Big 4 versus non-Big 4 auditors at thenational level.Economic theory on quality premiums claims that producing goods and services ofa uniform quality for various markets and consumers over time is crucial for maintaining qualitypremiums(e.g., Klein and Leffler 1981;Kreps and Wilson 1982;Shapiro 1983).Similarly, ourevidence suggests that large, Big 4 auditors should take care to maintain a similar level of auditquality across offices of different sizes because a systematically poor-quality audit service per-formed by a local office could potentially cause damage to the reputation for the entire audit firm.HYPOTHESIS DEVELOPMENT Office Size and Audit Quality A growing body of audit research emphasizes the importance of analyzing the behavior ofauditors in city-based, local engagement offices.However, none of these studies has paid atten-tion to the size of a local office in the context of audit quality.Why does the office size matter inaudit quality over and beyond two well-known audit firm characteristics, i.e., audit firm size orbrand name(Big 4 versus non-Big 4)and industry expertise? In DeAngelo’s(1981b)framework, an auditor’s incentive to compromise audit quality withrespect to a particular client depends on the economic importance of the client relative to theauditor’s client portfolio.Her analysis indicates that large auditors are likely to provide higher-quality audit services to a particular client than small auditors because an auditor’s economicdependence on that client is negligible for large auditors, and large auditors have more to lose(i.e.,bear higher reputation loss)in case of audit failures, compared with small auditors.DeAngelo’s(1981b)theory can also be applied to the analysis of audit quality differentiationbetween large versus small offices, because a local engagement office can be viewed as a semi-autonomous unit in terms of its audit decisions, client base, revenue sources, and other factors(Francis 2004;Francis et al.2006;Wallman 1996).Large local offices are less likely to depend ona particular client than small local offices because the former have deeper office-level clientelesand thus are less economically dependent on a particular client.In other words, large offices areless likely to acquiesce to client pressure for substandard reporting than small offices.Further, local offices, whether small or large, may not bear the full amount of reputationlosses associated with an audit failure because a substantial portion of the reputation losses arelikely borne by the national-level audit firm itself.While the reputation losses in the event of auditfailures are likely to be greater for large audit firms(DeAngelo1981b), the losses are not necessarily greater for large local offices than for small local offices, because these costs are morefirm-wide in nature rather than office-specific.This means that local offices may be more concerned with the economic importance of a particular client than a potential litigation risk fromaudit failures, in particular, when the offices are small in size.The above arguments lead us topredict that large local offices with relatively deep local clienteles are less likely to compromise audit quality with respect to a particular client, and thus that they are likely to provide higher-quality audit services, ceteris paribus, compared with small local offices with relatively thin localclienteles.In such a case, one would observe a positive association between office size and auditquality.We call this prediction the economic dependence perspective.SUMMARY AND CONCLUDING REMARKS While previous auditing research has examined whether and how audit fees and audit qualityare influenced by audit firm size at the national level and auditor industry leadership at both thenational level and the city level, this line of research has paid little attention to the effect of thesize of a local engagement office within an audit firm(i.e., office size)in the context of auditquality and audit pricing.Unlike previous research, the focus of this paper is on whether the officesize is an additional, engagement-specific factor determining audit quality and audit pricing overand beyond national-level audit firm size and office-level industry leadership.Our results can besummarized as follows.First, we find that the office size is positively associated with audit quality proxied by un-signed abnormal accruals.Our finding is consistent with what we call the economic dependenceperspective: large(small)local offices with deep office-level clienteles are less(more)likely to depend on a particular client, and thus are better(less)able to resist client pressure on substandardor biased reporting.Second, we find that large local offices are able to charge higher audit fees totheir clients than small ones, which is consistent with the view that large offices provide higher-quality audits than small offices, and this quality differential is priced as a fee premium in themarket for audit services.However, the above finding is at odds with the view that large officeshave a cost advantage in producing audit services of similar quality and thus are able to chargelower billing rates compared with small offices.Taken together, our results highlight that officesize is one of the most important engagement-specific determinants of audit quality and auditpricing.Last, while we use two alternative, advanced accrual models to alleviate a concern overthe limitations inherent in the Jones(1991)model estimates of abnormal accruals, our measures ofaudit quality, namely unsigned abnormal accruals, may suffer from nontrivial measurement errors.We therefore cannot completely rule out the possibility that the estimated coefficients on our testvariables are biased.However, given that a contemporaneous study of Francis and Yu(2009)documents the same positive association between audit quality and audit office size using twoadditional proxies for audit quality, i.e., auditors’ tendency to issue going-concern opinion andclient firms’ likelihood to meet earnings benchmarks, we believe that our results are unlikelydriven by possible measurement errors.Overall, our results suggest that both regulators and audit firms should pay more attention tothe behavior of small offices because they are more likely to be economically dependent on aparticular client, and thus to compromise audit quality.In particular, Big 4 audit firms may need toimplement strategies for providing a more homogenous level of audit services across offices ofdifferent sizes because a poor-quality audit by a small office could significantly damage thereputation of the entire firm.In today’s global business environment, the issue of maintaining“uniform quality” should be an even more important concern to reputable auditors because theirbusiness becomes increasingly internationalized in terms of locations and client profiles.Forexample, it may be more difficult for Big 4 audit firms to maintain uniform quality of service atthe office level across different jurisdictions around the world.Further, local offices in differentjurisdictions(e.g., European Union and China)have their own client bases and are likely to bemore autonomous in making audit-related decisions than those within the U.S.It is thereforepossible that the size of a local practicing office plays a more significant role in determining thequality of audit services in other non-U.S.jurisdictions than in the U.S.Given the scarcity ofinternational evidence regarding the effect of audit office size on audit quality and audit pricing,we recommend further research on the issue using international samples from different jurisdic-tions.审计办事处规模,审计质量与审计定价
Jong-Hag Choi, Chansog(Francis)Kim, Jeong-Bon Kim, and YoonseokZang 摘要:此论文使用2000-2005年间对美国审计事务所大量取样的所得数据,以此调查审计事务所中当地办事处规模大小对审计质量和审计价格。实证检验中,审计质量是由异常应计来衡量的,办事处规模则有两种衡量方法:一个是基于每个办事处的审计客户数量,另一个是基于每个办事处挣得的审计费用总额。调查结果显示,办事处规模大小对审计质量与审计费用都有着明显的正相关关系,即使控制了国家级审计公司的规模以及办公水平行业,结果也是如此。这正相关关系印证了规模大的本土办事处相对规模小的办事处来说,能过提供更高质量的审计。质量上的差异在审计市场中有价码的差别。关键字:审计事务所,办事处规模,审计质量,审计定价 数据可用性:数据皆为公开可用,论文中有指明数据来源。
当我们把对事务所整体的分析转变为对特定的城市中的办事处的分析时,我们对审计事务所的看法同时也有了剧烈的变化。根据迪安哥罗在1981年的论证,当分析办事处规模时,四大会计师事务时也就没有那么大了。举例来说,如果安然公司代表安达信会计事务所上市客户小于2%的收入,那他代表的就是休斯敦办事处大于35%的利润。
简介
正如前文所说,相对于国家级办事处来说,市级审计办事处的规模对审计质量有着更为重要的决定作用。因为市级办事处是半自治的单位,在审计公司中有他专属的客户群。真正管理和执行审计委托合同(包括审计服务的交付和审核意见的发表)的并不是全国总部,而是办事处合作伙伴。就这点而言,威廉与弗兰西斯提出观点,审计独立性的评估需要更多地关注办事处的程度而不是整体公司的程度。因为特定客户的大多数的审计决定都是由单独的办事处制定的。由安达信会计师事务所休斯敦办事处所审计的安然集团的倒闭便是一个很好的例子,证明办事处级别的审计质量的重要性之高。然而,现在许多审计研究都把焦点集中于国家级审计公司的特点,认为两个审计质量基本的决定性因素是审计公司规模和审计行业领导。
研究发现,一般而言,拥有国际知名商标的大审计公司(比如四大)或是有行业专长的公司比非有名及缺乏行业专长的小公司拥有更高质量的审计服务。这个研究隐含的假设是同一公司在不同城市的不同规模的办事处的审计质量是平均的。因此,我们几乎没有收集到不同办事处的审计质量的差别,特别是本土办事处的规模是否影响到审计质量或是审计定价。所以有一个问题:办事处规模是不是决定审计质量的另一个因素因此审计定价比审计公司规模和行业领先地位的高。我们只在为这个还没解决的问题提供直接的证据。最近有几项研究都提供直接证据证明同一公司的不同办事处的审计质量有所不同。例如,最初美国的雷诺和弗朗西斯使用单独的办事处作为研究的单位,他们发现当用具体办事处的客户来衡量客户规模时,“五大审计师对大客户更为谨慎。”此外,弗格森和弗朗西斯等发现,在澳大利亚和美国审计市场中,当市级行业领先水平与国家级领先水平联合时,审计收费是最高的。而单独国家级行业领先水平则没有这样的效果。随后,弗朗西斯等证实如果审计师是市级行业领导者或同时为国家级与市级领导水平时,非正常应计所代理的客户收益相对较高。换句话说,研究结果表明单独的国家级领先水平对审计质量没有特别显著的影响。最近,崔等人指出办事处与总部的地理集中程度和客户的应计质量成正相关,说明审计办事处的地理位置对审计质量是有决定性影响的。整合以上的发现,说明本地办事处规模对审计质量以及审计定价的决定起很重要的作用。这里需要指出的是,尽管如此,却没有研究者关注过本地办事处的规模是否与审计质量以及审计收费有系统性联系这个问题。
为了填补这一知识空缺,我们决定调查这个迄今还未被研究过的问题,即办事处规模是否与审计质量和定价有关系以及如何联系。首先我们假设办事处规模与审计质量有系统性关联,即使控制了国家标准的审计公司规模和行业专长这两个变量。如果大公司的审计质量比小公司高,则说明是正相关关联,这我们在下文会做进一步阐述。接着,我们还检验了办事处规模与审计定价之间的关系。之前有研究指出审计质量在市场上被标价。办事处规模与审计质量正相关,以此来看,我们可以推测,办事处规模越大,审计质量越高,因此审计费用也会越多。所以,我们可以由办事处规模和审计定价的正相关关系推出办事处规模和审计质量的正相关关系。
为了检验之前的假设,我们用有偏向性的收益报告来作关于审计质量的推论,另外我们用非正常应计的级数来代表审计质量。衡量非正常应计时,我们使用由保尔和库玛和科萨里等人开发的两个备择模型。此外,我们用审计分析数据库来估量本地办事处的规模,此数据库为美国证券交易委员会注册的客户提供审计办事处的身份认证。
衡量办事处规模大小的方法有多种,一种是基于每个办事处的审计客户数量,另一种是基于每个办事处所挣得的审计费用。
简单来说,研究结果指出在美国的审计市场,(控制审计公司规模为国家标准,行业领先水准为国家标准以及其他相关因素)审计质量和审计费用都与办事处规模呈正相关。这样的结果与我们所做的一连串灵敏度测试一致。
我们的研究完善了现存的文献,体现在几方面。第一,该论文论证了同一审计公司的不同办事处的审计质量并不是相同的。就我们所知,在美国,我们的论文是最先有直接证据证明审计办事处的规模是决定审计质量的重要因素。研究结果指出,今后有关审计质量差异的研究应多关注办事处审计师行为以及本地办事处的规模。其次,本文最先提出办事处规模是影响审计定价的关键因素。先前从未有研究验证审计费用是否被本地办事处规模所影响,我们的证据可以让人们更好地了解在审计定价下审计师与客户的关系。
最后,该研究结果为调查者和从业者提供了实用的关于审计质量和审计定价的见解。我们的研究结果建议调查者如果把质量等级比较改为大小公司审计员之分的比较,则该有一个更好的对于审计质量的评估。质量溢价的经济理论要求为不同的市场提供统一质量的产品和服务,消费者始终是维持质量溢价的关键。同样的,我们的证据显示,四大会计师行应该在不同规模的办事处维持相近水准的审计质量,因为一个当地办事处所犯的系统性低质量的服务错误能导致整个审计公司的名誉损失。
假说发展
越来越多的审计调查强调在本地公司或当地办事处工作的审计师的分析行为的重要性。但是,却没有一份调查是关注当地办事处规模大小背景下的审计质量。为什么公司规模对审计质量的影响超过另外两种著名审计公司的特征,也就是审计公司的品牌(四大和非四大)和工业的专门技能。
在迪安哥拉的体系中,一个审计师的动机对于审计质量的妥协是关于个别客户的经济意义决定并且和审计师的客户的投资组合有关。他的分析指出高级审计师比低级审计师更倾向于提供更高质量的审计服务给个别客户。因为对于审计师来说,他的经济观受客户的影响是可以忽略不计的,还有相比于低级审计师来说,高级审计师有更多可以去输(比方说,承受更高荣誉的损失)以防审计失误。迪安哥拉的理论还可以应用于造成大公司和小公司之间的审计质量的不同。因为当地的审计公司根据它的审计决定,客户群,收入来源还有其它事实可以看做是一个半自治的联盟。大的审计公司相对于小的审计公司来说更没可能依靠某些个别的客户因为前者有更为广泛的客户源,因此在经济上依赖个别客户的可能性更小。换言之,大公司更不可能像小公司一样在个别客户的施压下默认一些不符合标准的报告。
更进一步的说,本地审计公司,不管是大的还是小的,都不想因为审计失误而承受全部名誉的损失因为对于国家级别的公司来说它们只是更可能只是损失了一部分的名誉。万一因为审计失误发生荣誉损失,对于大公司来说更容易承受,这样的损失对大公司来说更好承担一些。因为这些代价对于特定的某些公司和一些大公司来说是不一样的。特别来说,这就意味着当地公司的规模比较小的时候会更多的考虑个别客户的经济的重要性而不是潜在可能造成官司的审计失误。上面的讨论可以让我们预测,在其它条件相同时,相对于客源小的公司,有一定的大范围的客户的大审计公司是更不可能对某些个别的客户在审计质量上由于尊重而妥协。因此他们更可能提供高水准的审计服务。在这种情况下,客户会对公司规模大小和审计质量产生乐观的联系。我们把这称之为经济信赖观点。
总结与评注
前面所述调研主要研究国家级审计办事处规模和市级或国家级的审计行业趋势是否对审计费用和审计质量造成影响,以及如何影响。此处声明,在审计质量和审计费用一定的情况下,此研究不考虑审计公司内部审计部门的影响。此论文主要探究办事处规模是否是除国家级审计公司规模和公司级审计行业标准外,影响审计质量和审计费用的一个额外的、有条件的因素。
首先,我们发现办事处的规模大小是与审计质量正相关,表现为无符号的异常收益。这个结果于我们所说的经济意义相一致;拥有忠实的公司级客户群的高级(或低级)办事处很少依赖于个别几个客户,因此,这些办事处就很少因为客户施压而虚假上报。其次,我们发现当地的高级办事处收费比小型的办事处要高。这也是和我们发现的高级办事处的审计质量普遍要高于小型办事处的结论,同时这种高质量的服务在市场上是作为审计溢价计算的。但是,以上结论却于另一种理论相矛盾。该理论认为大型办事处的优势在于提供与小型办事处相似的服务却有更高的收费,因而计费费率也较低。总而言之,我们的结论强调办事处规模是影响审计质量和审计费用的其中一个重要因素。最后一点,当我们使用这两种可互换的先进模型来减少在琼斯模型中对不正常收益的估计缺陷时,我们可能犯了一些很重要的计算错误。因此,我们无法排除在测试中所估算出的系数有偏差的可能性。但是,在根据Francis 和Yu的论述:审计质量和审计办事处规模成正相关,也就是说,审计师将越来越关注这两者的关系同时客户公司也将从中获取不少好处。我们自信这个结论没有任何破绽。
总的来说,我们的结论是:鉴于个别客户对小型审计办事处来说,经济意义更大,通常这类公司会更加注重审计质量。因此,审计监察部门和审计公司应该多加关注小型办事处的相关做法,从而提高自身的审计质量。特别是四大会计师事务所在处理相似的审计服务时,更应该实施跨规模的措施,因为任何一个审计部门的审计失误都将使公司名声扫地。在全球化的今天,各大跨国公司遍布全球各地,拥有国际化的客户,保障“始终如一的高质服务”是所有跨国公司的高级审计师越来越关注的问题。例如,由于各会计事务所所在国家或地区的不同,所需遵循的司法体系也有很大不同,如何在这样的环境中“保持始终如一的高质服务”对四大会计师事务所来说无疑是一种挑战。再者,处于不同司法体系下的事务所又拥有不同的客户群,这些事务所在制定审计方法方面需要比在美国当地的分公司有更大的自主权。因此,当地事务所对审计质量的影响可能要比在美国相同规模的事务所大。鉴于,国际上很少有人论证审计办事处规模对审计质量和审计费用的影响,我们希望大家能从这个角度共同来探究不同体系下的国际案例。
第五篇:教育英语文献选读部分文章翻译
一、Y: 杨锐中央电视台英语频道“对话”节目主持人
H: 何其莘教授北京外国语大学副校长
D: Donald Holder 北大附中外籍教师
Y: What do Eastern and Western family education share in shaping a child's mind and character? Y:东方和西方家庭教育分享在塑造孩子的人的心灵和品格? H: Parental guidance is probably the first thing.Both the east and west emphasize the quality of family life.Usually parents are the first teachers for a child.A child very often imitates the parents and he is likely to regard whatever the parents do as positive.H:父母的指导可能是第一件事。东方和西方都强调家庭生活的质量。通常父母为孩子的第一任老师。一个孩子经常模仿父母和他可能认为不管父母做积极的。
D: I agree with Prof.He.It seems that in both families whether it's east or west, the child is the center and becomes the focus of the parents' hopes and dreams.And on both sides we also have this idea of putting pressure on the child.Especially in China, that pressure becomes even more apparent.Americans...sometimes it's a little more subtle in this side.But both sides share that a child is
医生:我同意教授他。看来在这两个家庭无论是东方还是西方,孩子是中心,成为关注的父母的希望和梦想。和在双方我们也有这个想法的孩子施压。尤其是在中国,这种压力变得更加明显。美国人„有时候这是一个小更微妙的在这一边。但双方分享这一个孩子
what carries the family to next generation and is the base for the improvement of a family.什么携带家人下一代的基础,是提高一个家庭。
Y: Parents sometimes have moments of embarrassment with their children, for example, what do you think is the most reasonable way of answering children's questions such as how they were born and why their parents sleep together while putting them in their own rooms?
Y:父母有时有尴尬的时刻与他们的孩子,例如,你认为什么是最合理的方式回答孩子的问题,比如他们如何出生和为什么他们的父母睡在一起而使他们在他们自己的房间吗? D: In America because we have so many different religions and cultures that at present everybody has their own taboos and about what to do.Every family and culture has its own definition of “sexual morality”.Some parents are very frank, they'll tell the child from a very early age when they start questioning about sex.D:在美国,因为我们有这么多不同的宗教和文化,目前每个人都有他们自己的禁忌和对要做什么。每个家庭和文化都有自己的定义“性道德”。一些父母非常坦率,他们会告诉孩子们从很小的时候当他们开始询问关于性。
Y: How is sex education conducted in a typical American school?
Y:性教育进行了在一个典型的美国学校吗? D: In primary school education we leave the parents to handle that.By the time of junior high school when their bodies are changing, they have the health classes or PE classes1.You have the boys and girls over and they are going to talk about the physical changes.And by the time they go to high school, they have a health class, which talks about sex, sexual problems and diseases.D:在小学教育我们离开父母来处理这样的。到初中当他们的身体正在改变,他们有健康类或PE classes1。你有男孩和女孩在和他们要谈的是物理变化。和当他们去高中,他们有一个健康类,它谈论性、性问题和疾病。
Y: As a parent and teacher of English, did you ever talk to your child or students explicitly about sex? Y:作为家长和老师的英语,你有没有跟你的孩子或者学生明确的关于性? H: Well, sex is a more sensitive topic in China especially in families and schools.In most families,sex is regarded as a rigid taboo so teachers would avoid talking about it and parents would not talk about sex at home either.If I were asked by a little boy of five or four why Mom and Dad sleep together I would probably say Mom and Dad love each other and we need talk when you get into bed, something like that.H:嗯,性是一个更加敏感的话题在中国尤其在家庭和学校。在大多数家庭,性被视为刚性禁忌,教师会避免谈论它和父母不会谈论性在家里也。如果我问一个小男孩的五个或四个为什么妈妈和爸爸一起睡,我大概会说妈妈和爸爸爱彼此,我们需要谈话当你上床,这样的东西。Y: Okay, let's say, if the parents know clearly that sex will inevitably happen between their sons and their girlfriends when they go camping during the summer holiday, what do American parents usually do in this case?
Y:好吧,让我们说,如果父母很清楚,性将不可避免地发生在他们的儿子和他们的女朋友当他们去露营暑假期间,美国的父母通常在这种情况下吗? D: Well, this is back to parental education.The parents are resigning themselves sometimes to the fact that their teenager children in high school might have sex with his or her girlfriend or bo yfriend.We can't stop this from happening, but can teach them to be careful and responsible.维:嗯,这是回到父母的教育。父母都是辞职自己有时这样的事实,即他们在高中少年儿童可能性与他或她的女朋友或bo yfriend。我们不能阻止这种情况的发生,但是可以教导他们要谨慎和负责任的。
Y: Prof.He, you have said that another main difference between Eastern and Western education is that the Asian teaching method is much more test-oriented.A student's future may be determined by the result of one test after he or she graduated from high school.So are you questioning the current national entrance exam2 for entering universities?
Y:教授,你曾经说过,他的另一个主要区别东方和西方的教育是,亚洲教学方法更以考试为目的。一个学生的未来也可能取决于一个试验的结果后,他或她从高中毕业。所以你要质疑当前高考进入大学exam2吗? H: This is what's in my mind.I understand the difficulty of conducting national entrance exams more than once in such a large country like China, but I think we probably should learn from our American colleagues, especially in their SAT3 system, to provide more chances for children to take part in the exams.H:这是什么在我的头脑。我理解的困难进行不止一次的国家入学考试在这样一个幅员辽阔的国家像中国一样,但我认为我们应该从我们的美国同事学习,特别是在他们的SAT3系统,提供更多的机会对孩子参加考试。
Y: How many national tests do you have or do you have any national tests for entering universities?
Y:有多少国家测试你或你有任何国家测试进入大学吗? D: There are two national exams for entering college: the SAT and the ACT.4 But we have to emphasize here that these exams are optional.They are not required by every school in America, and in fact most state schools5 don't require them at all if you live in the United States.So when you're at your last year of high school, the question is not whether you like to enter a college or the exams will let you enter a college, the question is “Do you want to go to college? ” And that takes a lot of pressure off the child and gives more room to the child to grow as a learner, knowing that the exams are important but they don't decide who you are and what kind of student you are.I think this is one of the biggest differences between Chinese education and American education.D:有两个国家考试:SAT和进入大学的行为。4但我们必须强调在这里,这些考试是可选的。他们并不要求每一所学校在美国,事实上,大多数国家schools5不要求他们如果你住在美国。所以当你在你的高中的最后一年,问题不在于你是否喜欢进入大学或考试会让你进入大学,问题是“你想去上大学?“,这需要很大的压力下的孩子,提供更大的空间来孩子成长为一个学习者,知道考试是很重要的,但是他们并不决定你是谁,你是什么样的学生。我认为这是一个区别最大的中国教育和美国教育。
Y: Asian students usually score the highest in math and science in the world.What comments do you have on this?
Y:亚洲学生通常得分最高的数学和科学的世界。你有什么评论吗? H: This reminds me of one TV program, a special report on Asian students in American universities by NBC6 in 1996.After citing a few examples to illustrate the excellent performance of Asian students in American universities, the anchorman7 concluded by saying:“There has been a saying in many top American universities lately, if you see so many Asian faces in your class on the
H:这让我想起了一个电视节目,一个特殊的报告在美国大学的亚洲学生在1996年NBC6。在举出一些例子来说明性能优良的亚洲学生在美国的大学,anchorman7得出结论说“:已经有了许多美国顶尖大学说在最近,如果你看到这么多亚洲面孔在你的类
first day of the semester, drop it out.”8 I think in a way this is a good summary of the excellent academic performance of Asian students.But at the same time, we have to admit that Asian students do not do an equally good job in their laboratories.I think this is partly because too much emphasis has been placed on test result instead of their ability of using their hands.So I think if we start giving more emphasis on the ability of doing things, I think they can probably do a better job not only in tests but also in their abilities.新学期的第一天,掉出来。“我认为在某种程度上8这是一个很好的概括的亚洲学生优异的学业表现。但同时,我们必须承认亚洲学生不做一个同样好工作在他们的实验室。我认为部分原因是由于太多的重点是要测试的结果,而不是他们使用他们的手的能力。所以我认为如果我们开始给予更多强调的做事的能力,我认为他们可以做一个更好的工作不仅在测试中,也在自己的能力。
D: The problem is that if you don't balance that by taking knowledge from head and putting it on hands and use it, I won't need that person for a job market.This person will be a scholar and will know much, but he can't do anything.Let me be very honest with you.We praise our Asian students in our colleges, but in fact they never ever get to the top.They are always the best assistants, the best researchers if I give them a task, but they are never the team leaders and they are never the managers.They are always the workers.I think that reflects the exam-memorization side of the education system.They know how to memorize and learn it, but they don't know how to creatively take it out of their heads and do things on their own.That is something that needs to be looked at carefully in the education system here.D:问题是,如果你不平衡,以知识并把它从头部和手使用它,我不需要那人对就业市场。这个人会成为一个学者,就会知道太多,但他不能做任何事情。让我很诚实地告诉你。我们赞美我们的亚洲学生在我们的大学,但事实上他们永远不会到达山顶。他们总是最好的助手,最好的研究人员如果我给他们一个任务,但他们从不团队领导人和他们永远是经理。他们总是工人。我认为这反映了考试识记一边的教育系统。他们知道如何记忆和学习它,但他们不知道如何创造性地把它从他们的头和做自己的事情。这是需要仔细的在这里的教育体系。
Y: Now more and more Chinese parents are sending their children abroad for secondary schooling.9 Do you think they do so simply to let their children to have a taste of Western life and education? Or is it because of a very practical concern, Prof.He?
Y:现在越来越多的中国家长把孩子送到国外中学教育。9你认为他们这么做只是为了让他们的孩子有品味的西方生活和教育?或者是因为一个非常现实的担忧,教授吗? H: The reasons behind that vary.Some of the parents are thinking of providing a proper college education for the child, because the competition of entering a Chinese college is still fierce at this moment.And some are thinking of providing a well paying job for their children in the future.And some are probably thinking of sending their children abroad as the first step of immigrating into a foreign country themselves.H:变化的背后的原因。一些父母都想提供一个合适的大学教育孩子,因为竞争进入中国的大学仍然是激烈的这一刻。和一些正考虑提供好工作为孩子支付在未来。和一些可能考虑把子女送到国外作为第一步的移民到国外自己。
Y: But how do we look at this, many Asian Ph.D.students are roaming the streets of Singapore,Hong Kong and Taiwan even looking for Jobs?
Y:但是我们怎么看这,许多亚洲人漫步街头,博士生的新加坡、香港和台湾甚至找工作吗? D: Well, the Ph.D.only tells me you have studied.If I want to be a university professor or a science researcher, definitely Ph.D.is important because I need to be in the top of my field of research.But if I were the president of the company and I need to hire creative work staff, I'm going to look what you've done and I don't care how much you've studied.维:嗯,博士学位只告诉我你研究过。如果我想成为一个大学教授或科学研究员,绝对博士是很重要的,因为我需要在我的研究领域的顶部。但如果我是这家公司的董事长和我需要雇佣有创造性的工作人员,我要看看你都做了什么,我不在乎你是多么的研究。
Y: Now a question for each of you before we end this interview.What should we as parents and teachers do to let children be more creative and innovative?
Y:现在一个问题对每个你在我们结束这个采访。我们应该为家长和教师都让孩子们更有创造力和创新? D: I would encourage them to question and always be supportive to them.You should take the time to make the child be interested in the world around them and question everything they know and to seek their own truth as well.So be there as a listener, but at the same time, be a guide that can show them how to find the answers themselves.D:我会鼓励他们的问题和永远支持他们。你应该花时间使孩子有兴趣在他们周围的世界,并质疑一切他们知道和寻求自己的真理一样。所以在那里作为一个监听器,但同时,是一个指南,可以向他们显示如何找到答案。
H: I think we should have more discussion classes, both at the primary and secondary levels.The debates in the classes will encourage the students to think more creatively.And they will become thinkers instead of followers of the instructions of teachers.H:我认为我们应该有更多的讨论类,无论是在初级和中级水平。在类的辩论将会鼓励学生更富创造性的思考。他们将成为思想家,而不是老师的指示的追随者。1.体育课。PE: Physical Education.2.高考。3.SATscholastic aptitude test学业能力倾向测验。4.ACTAmerican College Test美国大学测验。
5.公立学校。6.NBCNational Broadcasting Company美国全国广播公司。7.节目主持人。8.别上这个班。9.上中学。__
二、Let's Put the Heat on Campus Cheats 让我们把热量在校园骗子 The scandal of college cheating.该丑闻的大学作弊。By Stephen Barr 斯蒂芬·巴尔 Declining Morals 道德滑坡
James Karge-Taylor was astonished at the rampant cheating taking place in his jazz-history class at the University of Arizona.Students looked over each other's shoulders, devised coughing codes to communicate to friends, and flashed answers on the backs of their hands while pretending to stretch.詹姆斯Karge-Taylor感到惊讶猖獗的作弊发生在他的修读爵士历史类的亚利桑那大学。学生看着彼此的肩膀,设计了咳嗽编码与朋友交流,和闪烁的答案背后的手而假装伸展。
He once caught one student using his cell phone to send answers to a friend's pager.The code “54*2,” for instance, meant the answer to question 54 was B.Karge-Taylor kicked them out of his classroom and gave both an F.他曾抓住一个学生用他的手机发送一个朋友的寻呼机的答案。代码“54 * 2,“例如,意味着题的答案是B 54。Karge-Taylor踢他们离开自己的教室,并送了一个F。
At small Morningside College in Sioux City, Iowa, philosophy professor Heather Reid discovered cheating in, of all places, her introductory ethics class.Two students turned in homework assignments that were almost identical.Reid reported the incident to the academic dean, leading to an investigation.One student was suspended and given an F for the course.在小晨边学院爱荷华州苏城,哲学教授希瑟·里德发现作弊,所有的地方,她的介绍性的伦理类。两个学生在作业了,几乎是相同的。Reid报道此事的教务长,导致一个调查。一个学生被停职,给定一个F的课程。
Incidents such as these are all too common.In recent years many colleges and universities have reported a surge in plagiarism, unauthorized collusion on assignments and cheating on tests.诸如此类的事件都太常见。近年来许多学院和大学报道激增的剽窃,未经授权的勾结的作业和考试作弊。
In research conducted at 31 schools over the past decade, Rutgers University professor Donald McCabe has found that nearly 70 percent of students admit to cheating at some point during college, with over 15 percent reporting that they were, in McCabe's words, “serious, repetitive cheaters.”
在研究31学校在过去的十年中,罗格斯大学教授唐纳德麦凯布已经发现,近70%的学生承认作弊在某种程度上,大学期间超过15%报告说,他们在McCabe的话说“严重的、,重复的骗子。” While this surge has been blamed on many factors, including a declining emphasis on moral values in the home and school, without question it's never been easier to cheat.With the Internet, students have access to a treasure-trove of information they can pinch without proper attribution.“There's a cowboy feeling about the Internet that the information is out there for everybody to use as they see fit,” says
虽然这个激增归咎于许多因素,包括一个下降的强调道德价值观在学校和家里,毫无疑问从未如此的容易作弊。有了互联网,学生获得珍贵的信息他们可以捏没有适当的属性。“有一个牛仔感觉关于互联网的信息是拿出来给大家使用在他们认为合适的地方,”说
Michele Goldfarb, director of the Office of Student Conduct at the University of Pennsylvania.米歇尔·戈德法布办公室的主任,学生行为在宾夕法尼亚大学。
In a composition class, University of Texas instructor Sharan Daniel asked students to write an evaluative argument, which could include reviewing a contemporary film.在一篇作文类,德克萨斯大学讲师夏朗丹尼尔要求学生写下一个评价参数,其中可能包括回顾当代电影。
One student chose a Bruce Willis movie.一个学生选择一个布鲁斯·威利斯的电影。
Daniel suspected plagiarism when the paper turned in was different in style from the 丹尼尔涉嫌剽窃论文的时候把在不同的风格
student's previous work.She did a search on the Internet and found the review the 学生以前的工作。她做了一个在互联网上搜索,发现了审查 student had lifted in its entirety.学生在其全部解除。
There are hundreds of websites, with names like schoolsucks.com and 有成百上千的网站,像schoolsucks.com和名称
CollegeTermPapers.com, which offer ready-made essays on topics ranging from
CollegeTermPapers.com,它提供现成的文章主题从
anthropology to zoology.Some sites are free, as long as you contribute a paper of 人类学生态。有些网站是免费的,只要你贡献的一篇论文
your own, while others charge anything from a modest membership fee to over 你自己的,而其他的收费从一个适度的会费超过 $100 a paper.100美元一纸。
Students also get papers directly from their peers.As the semester-end approaches, 学生可以直接从他们的同龄人的论文。随着学期结束的临近, the online message boards and chat rooms on many websites fill with requests for 在线留言板和聊天室在许多网站充满请求 papers from desperate students.论文从绝望的学生。
The website of the Evil House of Cheat boasts 2000 daily visitors.There you can pick 该网站的邪恶的房子的欺骗拥有每天接待2000名参观者。在那里你可以选择
up tips on how to cheat on exams and read comments from people described as satisfied users, like one student who said he had raised his grade-point average from a D-to a B+ after he paid his $9.95 annual membership fee.小技巧如何在考试中作弊和阅读评论人描述为满足用户,像一个学生说他举起他的平均分从DHe was unmoved.´´You are smart enough.You´ll see a change!´´Nothing.然而,在那之后,战争。史蒂夫依然不想´t做他的家庭作业。´´试试它,一个星期!´´——他无动于衷。´´你足够聪明。你会看到一个变化´!´´——没有什么感到他。´´给自己一个机会。唐´t放弃你的生活!´´——没有什么。
´´Steve, please!I care about you!´´ Wow!Suddenly Steve got it.Someone cared about him? Someone totally unattainable and perfect, caredhim ?
´´史蒂夫,谢谢!我在乎你!´´哇!突然史蒂夫得到它了。有人关心他?有人完全高不可攀和完美,关心——他——大约? Steve went home from school, thoughtful that afternoon.He could not bear the overpowering stench in his house.He quickly gathered up his camping gear: a jar of peanut butter, a loaf of bread, a bottle of water, and this time his school books.Grim-faced and determined, he headed for the woods.史蒂夫从学校回家,深思熟虑的那个下午。他不能忍受这些刺鼻的臭味在他的房子。他迅速收拾起他的野营装备:一罐花生酱,一块面包,一瓶水,这一次他的学校的书。冷面和决心,他又去了树林。
The following Monday Miss White gave a quiz on the weekend homework.Steve hurried through the test and was first to hand in his paper.With a look of surprise Miss White took his paper.Obviously puzzled, she began to look it over.在接下来的星期一怀特小姐给对周末的家庭作业进行测验。史蒂夫匆匆完成测试,是第一个手在他的论文。用一下惊奇怀特小姐把他的论文。显然很困惑,她开始看仔细了。
Miss White´s face was in total shock.She glanced up at Steve, then down then up.Suddenly her face broke into a radiance of smile.The smartest boy in the 7th grade had just passed his first test.怀特小姐´s脸上总冲击。她瞟了一眼史蒂夫,然后下来然后起来。突然她的脸闯入一个光辉的微笑。最聪明的男孩在七年级刚刚通过了第一个测试。
From that moment nothing was the same for Steve.Steve began to excel.And he continued this course throughout his school life.After high school Steve enlisted in the Navy, and he had a successful military career.Steve began a second career after the Navy, and he continued to inspire others, as astral professor in a nearby college.Miss White left great legecy3年高等教育改革
The
former SEdC have established 216 teaching reform pilots for short 2-3 years higher education nationally, and the establishments of pilot colleges are progressing successfully and a number of disciplines and colleges with short higher education characteristics are also taking shape.Recently, with the condition of education provision of those colleges greatly improved and their pace of basic construction speed up, the overall capacity of education provision of them has remarkably strengthened and important achievements have been made in the field of teaching reform.The experience and achievements gained in the reform of short 2-3 years higher education provied important experience for the development of higher vocational education.The state policy of energetically developing higher vocational education in return provides new opportunity for the development of short 2-3 years higher education, which has shown up its great vitality.上次更新216年前建立了教学改革飞行员短23年高等教育加上重要经验,为发展高等职业教育。国家政策的大力发展高等职业教育作为回报提供了新的机会为发展高等教育只有2-3年,它显示了强大的生命力。
7The establishment of macro management system on quality of higher education made stable progress
7建立宏观管理系统在高等教育质量,使之稳定进展
In
1993, the Department of Higher Education of former SEdC began to research the assessment plan and the practice of teaching assessment.Aimed at helping the HEIs consistently identify their schooling directive ideology, improving the schooling conditions, enhancing the basic construction of teaching, deepening teaching reform, increasing management level and gradually setting up and perfecting the system of self-development and self-restrain so as to continuously improve education quality and increase schooling efficiency, the assessment of undergraduate teaching adheres to the principle of “promoting reform and establishment through assessment, combining assessment and establishment together with the emphasis laying on establishment”.There are three forms of assessment: the first is the pass level teaching assessment to the universities with comparatively weak basis and short history of undergraduate education£? the second is the excellent level assessment to the universities with good basis, high teaching level and a comparatively long history of undergraduate education;and the last one is the random level assessment to the universities between pass level and excellent level.Since 1994, 146 HEIs with weak basis and short history of undergraduate education have undertook the pass level assessment step by step and 10 key universities have undertook the excellent level assessment.The development of teaching assessment evoked intense repercussions among educational administrative departments and HEIs and played an important role in promoting the improvement of higher education quality.在1993年,高等教育部门的前上次开始研究评估计划与实践教学评估。旨在帮助他实现识别他们的学校教育指导思想、改善教育状况,加强教学基本建设,深化教学改革,提高管理水平,逐步建立和完善系统的自我发展和自我约束,以不断提高教育质量和提高教育效率、评估本科教学坚持原则的“促进改革和机构通过评估,结合评估和建立重点一起躺在机构”。有三种形式的评估:第一个是通过水平的高校教学评估与相对较弱的基础和短暂历史的本科教育£?第二个是优秀的水平评估的高校有良好的基础,高教学水平和相对历史悠久的大学本科教育;最后一个是随机水平评估的高校之间通过水平和优秀的水平。自1994年以来,146年他与基础薄弱和短暂历史的本科教育已经承担了通过水平评估一步一步和10个主要大学的高超水平进行了评估。教学评估的发展引发强烈反响教育行政部门和高校,发挥着重要作用,推动高等教育质量的提高。
8The importance attached to the research of higher education theory and directing teaching reform with scientific theory
8的重视高等教育研究的理论和教学改革以科学的理论指导
In
early l993, with other three departments, the Department of Higher Education of former SEdC jointly sponsored and organized research team for the task of “On the research of theory for socialistic higher education with Chinese characteristics”.With the keys on what is the socialistic higher education with Chinese characteristics and how to establish such higher education, the team carried out their theoretical research.Supported by educational administrative departments at various levels, after four years' endeavour, a number of important research achievements like “the Theory keys of Higher Education with Chinese Characteristics” have been made and aroused great influence in the higher education circle.After this research, in the light of development of our socialistic modernization construction and higher education reform and the historic opportunity of entering anew millenium for our human beings, MoE organized the research team for the task of “ Chinese Higher Education in 21st Century ” to continue the theoretical research on socialistic higher education with Chinese characteristics.在早期的基本法草案,与其他三个部门,该部门的高等教育的共同发起和前上次研究小组的任务”的理论研究高等教育具有中国特色的社会主义”。用钥匙在什么是中国特色社会主义的高等教育,以及如何建立这样的高等教育,研究小组进行了理论研究。支持各级教育行政部门,经过四年的努力,许多重要的研究成果就像“高等教育理论键具有中国特色的“已经和引起极大的影响的高等教育圈。在这之后的研究,针对我们的社会主义现代化建设的发展和高等教育改革和历史性的机遇重新进入年对于我们人类,MoE组织研究小组的任务是“中国高等教育在21世纪的“继续理论研究具有中国特色的社会主义的高等教育。9
The track of managing higher education through laws 9的轨道高等教育管理通过法律
OnAugust, 1998, the 4th conference of the 9th standing committee of National Congress passed the “Higher Education Law of People's Republic of China” which is implemented from 1 Jan, 1 999.Higher Education Law is the first complete higher education legal document in term of legislature.It is a law, which standardizes the internal and external complicated social re1ationship of higher education and its own activities.It is a basic law promulgated under the direction of the constitute and Education Law which laying the important foundation for the establishment of a systematic and perfect higher education legal system led by the Higher Education Law.8月29日,1998年,第四届会议第九届全国代表大会常务委员会通过了“高等教育法律中华人民共和国实现从999年1月,1。高等教育法律是第一个完成高等教育法律文件在术语的立法机构。这是一个法律,规范了内部和外部的复杂的社会re1ationship高等教育和自己的活动。这是一个基本的法律颁布指导下构成和教育法律,奠定了重要基础,建立一个系统和完善高等教育法律体系高等教育领导的法律。
The assurance of further deepened reform through further improvement of schooling conditions
10的保证进一步深化改革通过进一步改善教育状况
With
the deepening of teaching reform, inadequate input in it has been an obstacle.In order to solve the problem, educational administrative departments at various levels and HEIs have actively explored the measures and ways to increase educational expenditure and improve schooling conditions.At present, the World Bank Loan Project, which is being carried out, will all together input $70 million to improve the experiment conditions for the basic courses in HEIs.Local governments at various levels have also take a serious of measures to expand the input to locaI HEIs to enhance the construction of disciplines, bases, curriculum, laboratory and library for HEIs, greatly improving the material
与深化教学改革,在它已经不足输入一个障碍。为了解决这个问题,各级教育行政部门和高校有积极探索的措施和方法来增加教育经费,提高教育条件。目前,世界银行贷款项目,这是贯彻执行,将一起输入7000万美元用于改善实验条件的基本课程在高校。地方各级政府也采取了一系列措施来扩大的输入locaI高校加强学科建设,基地,课程,为高校实验室和图书馆,大大提高了材料
conditions of these HEIs.这些高校的条件。
The Construction Of Teaching Contingent
教师队伍的建设
From
the end of l980's to the early l990's, the problems of aging, lacking young teachers and low qualification have obviously shown up concerning the teaching contingent in HEIs.To change the situation, educational administrative departments at various levels and HEIs made different policies and took all kinds of measures, After l0 years unremitting efforts, all those problems have been solved primarily.从l980年底的早期l990的,问题的老化,缺少年轻教师和低资格已经明显出现有关教学在高校队伍。为改变此现状,各级教育行政部门和高校让不同的政策,把各种各样的措施,在10年不懈努力,所有这些问题已经解决主要。
1With many young teachers replenished, the age structure of teachers' contingent has been adjusted.A number of middle-aged and young teachers have gradually developed themselves and become the backbone teams in teaching and research.1和许多青年教师补充,年龄结构的教师队伍已经被调整。大量的中青年教师已逐渐发展了自己和成为骨干团队在教学和研究。
2The policies relative to position promotion have been made and the position structure of teaching contingent has been adjusted.这个政策相对位置推广已经和位置的结构已经调整教师队伍。
3The proportion of Ph.Ds and masters to be selected and remained in HEIs has been increased and the degree structure of teachers has been adjusted.Ds的比例和硕士博士被选中和仍在增加,高校教师的学历结构得到调整。
4The knowledge structural of teachers has been adjusted through in-service training, offering in-service degree education, selecting teachers to go aboard for advanced studies and carrying out cooperative research.The teachers contingent is replenished and the development of new disciplines is promoted by recruiting the returning overseas students.4知识结构的教师已经调整通过在职培训,提供在职学位教育,选择教师上船高级研究和开展合作研究。教师队伍是补充和发展新学科是被招募返回的海外学生。
The Industry, Teaching And Research In HEIs 这个行业,在高校教学和科研
In
recently years, taking full advantage of their talents, knowledge, science and technology, the HEIs emphasized the practical research and development in the light of economic construction of our country and made great effort to serve the central task of economic construction while at the same time strengthening the basic research.In addition, HEIs have taken part in the construction of science parks, establish high-tech enterprises run by HEIs and combine industry, teaching and research together to turn the scientific and research fruits into real productivity and spread them to the whole society.For example, with its own advantage of talents and technology, the Fourder Group run by Peking University not only revolutionized the printing industry of China, but also occupied 90% of the market of Chinese newspapers at home and aboard.The Group has its own master and doctoral training pilots, post-doctor mobilizing departments, national key laboratories and research centers for national projects, thus the integration of industry, teaching and research into reality.在最近几年,充分利用他们的才能、知识、科学和技术,他强调实际研究和开发针对我国的经济建设做出了巨大的努力,为经济建设的核心任务,同时加强基础研究。此外,他参与了建设科学公园,建立高新技术企业由他和结合工业、教学和研究在一起把科学和研究成果为真正的生产力和传播到整个社会。例如,利用自身优势的人才和技术,Fourder集团由北京大学不仅彻底改变了中国的印刷行业,但也占据了90%的市场份额的中国报纸国内外。该集团有自己的硕士和博士训练飞行员、与工程从事博士后研究动员部门,国家重点实验室和研究中心为国家项目,因此一体化的产业、教学和研究变成现实。
Chinese government attaches great importance to the international cooperation and exchanges of higher education.Since the reform and opening up to the outside world in 1978, international cooperation and exchanges of higher education have become more and more active and achieved fruitful results.In the past 20 years, China has established educational cooperative and exchanges relationship with 154 countries and areas, sent 300, 000 students to go aboard for study to more than l00 countries and areas, received 210, 000 foreign students from 160 countries and areas, sent 1800 teachers and experts to teach aboard and employed 40, 000 foreign teachers and experts.Recently, through the reform of sending and management of overseas students, Chinese government adopted the policy of “supporting overseas studies, encouraging overseas students to come back after they complete their studies and guaranteeing their freedom of coming and go” to encourage the overseas students to come back and serve the country in various forms after they finish their studies.By opening to the outside world, we broadly learn the useful foreign experience, promote the reform and development of our higher education and enhance mutual understanding and friendship between China and other countries.中国政府高度重视国际合作与交流的高等教育。改革开放以来外部世界在1978年,国际合作与交流的高等教育已成为越来越多的活动,取得了丰硕的成果。在过去的20年中,中国已经建立了教育合作与交流关系,与154个国家和地区派出300学生出国学习到超过l00国家和地区,收到了210的外国学生来自160个国家和地区,派出1800名教师和专家教登上和雇佣了40 000外籍教师和专家。最近,从改革发送和管理的海外学生,中国政府采取的政策,”支持海外研究,鼓励海外学生回来之后他们完成学业,保证他们的自由的未来,去“鼓励海外学生回来、为国服务以各种形式在他们完成他们的学业。通过打开到外面的世界,我们广泛学习有用的国外经验,促进改革和发展我国高等教育和增进相互了解和友谊中国和其他国家。