第一篇：本科學(xué)位英語翻譯短文

1,Concerning in still has quite a few drawbacks china,our practice the current of cultivating education system people 育體制看，我國的人才培養(yǎng)存在弊端從目前的教

While knowledge,our overemphasizing the passing on of development basic education overlooks 我們的基礎(chǔ)教育過于強(qiáng)調(diào)知識的傳授，而of non-intelligence characters.忽視了非智力品格的培養(yǎng)

This ability,and moral make-up of our youngsters.may involve interest,technical 這些非智力品格包括興趣、技能、以及道德品質(zhì)的培養(yǎng)

Under important such circumstances,it is therefore test-oriented to education.education accelerate to transition quality-based from 應(yīng)試教育向素質(zhì)教育的轉(zhuǎn)變所以，我們的重要這舉是要加快

Though adhere it is promote such useful transitionto the easier belief said and than try every done,we means must to 容易做起來難，我們也要堅(jiān)持這一理念，雖然，說起來盡全力促進(jìn)這一有益的轉(zhuǎn)變。

2,Everyone 歡善于笑的人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 快的歡笑。一想起他就會(huì)覺得生活變的比bearable無論他到何處都帶著令人愉較可以忍受了

Even today our most highly paid entertainers are comedians者仍然是喜劇演員就在今天，享有高薪的娛樂

In because society laughter became a characteristic 在社會(huì)中笑成為一種特性，因?yàn)樗鼘?shí)質(zhì)上it is basically a social phenomenon是一種社會(huì)現(xiàn)象

Laughter survivedis advantageous;therefore it 來

笑是有益的，所以笑就流傳了下3,We 們學(xué)會(huì)了追趕時(shí)間，卻沒學(xué)會(huì)耐心等待have learned to rush,but not to wait 我We have higher incomes,but lower morals們擁有的財(cái)力越來越多，道德品質(zhì)卻日益我淪喪

We information,to produce more copies,but have build more computers to hold more less 用于儲(chǔ)存更多的信息和制造更多的拷貝，communication我們生產(chǎn)更多的電腦而相互之間的交流和溝通卻越來越少

We back,but have have been all the meet 球與月球之間，卻不樂于穿過馬路向新鄰the new trouble crossing way to the moon and neighbor我們能夠往返于地the street ,to 居問好

We have conquered outer space,but not inner space.內(nèi)心世界我們可以征服外部空間卻懾于走進(jìn)

4,Everyone aspires for succes望成功

s每個(gè)人都渴But without all sunshine not life at allpain,all triumph without shade,all without pleasure 歡樂而無痛苦，只有成功而無失敗，并非然而只有陽光而無陰影，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 取得偉人所獲得并保持的成就，他們就必有些人想須不斷運(yùn)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、精力和資本全部集中于你所從我的忠告是：把事的事業(yè)上

Resolve improvement,dwell to fight it out,to adopt every the top elite and lead in this lineon best resources,unite 行，就得決心在這一行干出一番事業(yè)，采投身于哪一納每一點(diǎn)建議，采用最好的資源，團(tuán)結(jié)最優(yōu)秀的人才，做這一行的領(lǐng)導(dǎo)人物

5,Americans high value on intellecttoday don‵t place a very 別看重才智

當(dāng)今的美國人并不特Out industrialists,not heroes are athletes,entertainers,and 雄并不是學(xué)者，而是運(yùn)動(dòng)員、演員和企業(yè)schotars我們心目中的英家

Even children our schools are where we purser knowledge for the sake of knowledgeto get a practical education.not send our tu 學(xué)校也只不過是我們把孩子送去獲得實(shí)用教育，而不是為了知識而求知的地方

Schools have always been in a society where practical 學(xué)校一直處于一個(gè)實(shí)用性總是高于知識性is more important than intellectual的社會(huì)當(dāng)中

But they could and should encourage kids to defend their ideas and think critically學(xué)校原本并且可以做到鼓勵(lì)孩子維護(hù)自己然而，的思想，批判地思考這一點(diǎn)的 1only...The

ise2Knowledge…3Therefore...4Otherw獲得更多知識的唯一途徑是通過教育和培…5On account…

訓(xùn)；2知識如同資本、物質(zhì)資源和辛勤工作一樣，已經(jīng)變成了生產(chǎn)的一個(gè)必要因素—會(huì)的教育體系應(yīng)該是能夠向以知識為基礎(chǔ)也許是最基本的要素；3因此，一個(gè)社的工作迅速轉(zhuǎn)變。1The thepred…emerge….2But at Internetr….3Telecommunication..5Living in….4It is 但與此同時(shí)，它也大大沖擊和威脅了某些的橫空出世造就了一批新行業(yè)…

2傳統(tǒng)行業(yè)，使其感到焦慮甚至恐懼3電信業(yè)首當(dāng)其沖4預(yù)計(jì)，到本世紀(jì)末，互聯(lián)網(wǎng)絡(luò)電話將成為傳統(tǒng)電話服務(wù)有力的競爭對手5生活在這樣一個(gè)變化如此迅速的信息時(shí)代，我們誰也付不起落伍的代價(jià) 1It aresurely…2According…3They 別人吸煙，你吸入，確實(shí)會(huì)對你的肺有危….4An investi…5They have….害；2據(jù)美國肺病協(xié)會(huì)的估計(jì)，每年約有3000癌的被動(dòng)吸煙者；人在煙霧中喪命；4有一項(xiàng)調(diào)查發(fā)現(xiàn)，不3他們都是死于肺吸煙的婦女，如果在吸煙的家庭中生活40年或列長的時(shí)間，將面臨更大的危險(xiǎn)；5她們患肺癌的危險(xiǎn)是別人的雙倍。1Chlture hasis….2By 1….4The exchange…5With thegiving…

….3It 媒體；文化是不同國家的人們互相理解的最佳2通過舉辦文化節(jié)，許多中國城市在世界上的知名度提高了；3已經(jīng)證明，為加深中國人民和世界其它地方人民之間的交流，這是最好的途徑之一；4這種交流不僅僅限于文化方面，還擴(kuò)大到了經(jīng)濟(jì)和其它領(lǐng)域5隨著經(jīng)濟(jì)發(fā)展的全球化，文化交流將會(huì)扮演更為重要的角色，使人們聯(lián)系在一起 1Asian controf1….5Meanwhile…..3Because Americans….2Their …

of…4Much 這些貢獻(xiàn)包括諸如自然科學(xué)、亞裔美國人對美國做出了杰出貢獻(xiàn)；醫(yī)學(xué)、法律、2文學(xué)、藝術(shù)等各個(gè)領(lǐng)域；3由于亞裔移民的祖籍國家具有豐富多樣的傳統(tǒng)，他們大大促進(jìn)了美國文化的發(fā)展、提高了全美國人民的生活水平；4亞裔美國人的成功，多歸因于本國傳統(tǒng)文化對他們的積極影響；5與此同時(shí)，正是由于對外來文化采取友好的接受態(tài)度，獨(dú)特的美國文化才得以形成和發(fā)展 1The tui1….4The thirdAmeri…….5No wonder.2One …of…

3High 因?yàn)樗鼈兪鞘澜缟系囊涣鞔髮W(xué)；美國人都為他們的大學(xué)而自豪，或許是2美國大學(xué)的顯著特點(diǎn)之一是它們越來越國際化；3學(xué)費(fèi)高是另一個(gè)特點(diǎn)；4第三個(gè)特點(diǎn)是美國的大學(xué)在社會(huì)活動(dòng)中所起的重要作用；5

難怪許多的中國家長，拼盡全力也要供孩

子到美國上學(xué)接受最好的教育 1People

fightwhat…1….2Fighting

….3They…4And…5It is 殺戮，受過文明教化的民族，應(yīng)該能夠?qū)と藗冊V諸武力解決爭端；2武力就意味著找到其它解決爭端的辦法；3他們不應(yīng)該眼睜睜地看著哪一方憑借殺死另一方更多的人而獲勝；4而獲勝的那一方，不僅贏得了勝利，更因?yàn)槠鋭倮?，而被認(rèn)為是正確和正義的一方；5人類的故事，大抵如此。

1It societyhas…2We have…3We even…4In a 1…5As a…

觀點(diǎn)，該觀點(diǎn)認(rèn)為藝術(shù)與科學(xué)是截然不同貽害甚大的現(xiàn)代偏見之一便是這樣一種并基本無法相容的趣好；2我們習(xí)以為常地把藝術(shù)氣質(zhì)與科學(xué)氣質(zhì)對立起來；3我們甚至將此與創(chuàng)造性態(tài)度和批判性態(tài)度等同視之；4在我們這樣一個(gè)實(shí)行分工的社會(huì)中，自然存在著專業(yè)化的功能，因?yàn)榉彩玛P(guān)系到便利；5作為一種便利，也僅僅是作為一種便利，科學(xué)功能才不同于藝術(shù)功能

1Imagine worlda world…2A world…1…4 A world…5 A world…

3A 主要媒介，現(xiàn)金只是用于平凡而單調(diào)的貿(mào)想像一下這樣的世界：信息成為交換的易；2這個(gè)世界通用的語言是信息而不是英語、德語和日語；3這個(gè)世界里知識與信息的力量替代了軍事力量的威勢；4這個(gè)世界完全依賴于高技術(shù)工具，它們使信息可以在任何時(shí)間立即傳播到任何地點(diǎn)、任何一個(gè)人；5在這個(gè)世界里，控制信息就可以控制公眾。1In wonderstart…3Things…this…2Small 1…5Everyone ….4We.在受著如何努力的鞭策和教育；這是一個(gè)競爭激烈的世界，為此人們都2于是，三歲的孩子就會(huì)彈鋼琴，五歲的孩子就能上臺(tái)演出，六歲的孩子就能背誦千首詩，十三四的孩子就上了大學(xué)；3這樣的事情，如今天下真是太多了；4人們已經(jīng)大大提前了做事謀生的手段和時(shí)間，已經(jīng)開始提前學(xué)習(xí)各種技能，以便在社會(huì)中謀一席之地；5人人都在激烈的競爭中拼命。世界像一列瘋狂的高速列車，一路風(fēng)馳電掣，隨時(shí)有脫軌的可能。

第二篇：英語翻譯短文

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?

工作者的補(bǔ)償

一個(gè)人怎么能時(shí)復(fù)一時(shí)，年復(fù)一年地把幾乎相同的螺帽擰到相同的螺栓上而不發(fā)瘋的呢？事實(shí)上，多數(shù)勞動(dòng)者并不發(fā)瘋多半是由于“不緊不慢”的現(xiàn)象很平常，在企業(yè)中只要有人工作的地方隨處可見這種現(xiàn)象。一個(gè)人恐怕要有某種真正的精神病才能一整天竭盡全力地干活。沒人希望這樣。在別人幫你干活時(shí)，你就不緊不慢地干，也就是像美國人常說的那種“干干停停”是工作生涯的一個(gè)既定部分。

然而，干干停停有它的局限性。這些慣例的變化無休無止，很微妙、很有彈性。當(dāng)然，它們總在變。至少在一定程度上管理部門知道這種做法。一些企業(yè)雇傭干部以減少或結(jié)束這種做法。同時(shí)，工人們巧妙地、盡全力使之繼續(xù)下去并使之觸及到可能的任何地方。

每個(gè)工人對自己干多少活都是高度敏感的。當(dāng)他感到希望他做的事過多時(shí)，就會(huì)采取某些措施。這種天性與每個(gè)現(xiàn)代工人所懂得的工作本身的政治特性有關(guān)。老板希望從工人身上得到的比他們給予的要多；工人付出勞動(dòng)，老板付出報(bào)酬。這個(gè)交換從來不會(huì)太平等，此差異叫做利潤。由于老板不能沒有利潤，工人們就占了上風(fēng)。一個(gè)在關(guān)鍵崗位的好工人，只要他保持產(chǎn)量不降低，可以隨心所欲地利用工間休息，而老板可能裝作沒看見。工人也可以縮短工間休息，賣力干活，增加生產(chǎn)，然后要求并得到更多的錢。但他知道那是違背自己利益的，這樣做也會(huì)將自己置于與他人競爭之中，這種競爭會(huì)有利于老板。那么，他寧愿為自己創(chuàng)造一些空閑，更好的享受工作。

目前在西海岸，從事船貨裝卸工作的一伙碼頭裝卸工開始輪班時(shí)，經(jīng)常分成兩組，然后擲硬幣決定先后順序。一組走到船艙深處分散坐下。另一組開始裝貨，通常干得賣力，因?yàn)樗麄兠咳烁芍鴥扇说幕?，一小時(shí)以后兩組交位置換。換句話說，雖然我和工友們獲得八小時(shí)的報(bào)酬，有時(shí)卻只干四小時(shí)。如果有人讀到此，為我們怠工而憤慨的話，我很抱歉。我白費(fèi)心機(jī)的絞盡腦汁想找到一個(gè)禮貌的說法，但現(xiàn)在要告訴這位讀者，讓他見鬼去吧。

如果你是那個(gè)讀者，我會(huì)勸你不要憤慨，開始為自己考慮一下類似的事情。即便你不承認(rèn)，你可能已經(jīng)想過了。近來，白領(lǐng)職員也由于不為老板全天服務(wù)而受到批評。在電煮咖啡機(jī)旁花了太多的時(shí)間。一些人甚至在工業(yè)時(shí)間進(jìn)行私人交談。事實(shí)上，一個(gè)辦公制度專家近來說，他還沒有遇到工作效率高于60%的商業(yè)網(wǎng)點(diǎn)。

管理部門經(jīng)常努力創(chuàng)建一條龍式的工作：一個(gè)人接到產(chǎn)品后為之做些什么，把它傳給另外一個(gè)工人，這個(gè)工人再做些什么，然后傳給下一個(gè)工人，如此類推。裝配線就是一個(gè)極好的例子。經(jīng)理喜歡這種生產(chǎn)方式，因?yàn)樗矢撸簿褪钦f能生產(chǎn)出更多的產(chǎn)品來。盡管老板不會(huì)承認(rèn)，但還有另一個(gè)喜歡這種方式的原因，它使工人很難做工作以外的其他事情。

弗雷德里克·W·泰勒，是本世紀(jì)初進(jìn)行時(shí)間和運(yùn)動(dòng)研究的效率專家，這種研究產(chǎn)生了裝配線工序。他試圖把工人變成機(jī)器人，只是為了更大的產(chǎn)量。他的專家組每人配有帶彈簧夾子的書寫板和秒表用來研究每個(gè)工人，使他們不能偷懶。很快他們發(fā)現(xiàn)工人們特別反對這種做法。

大多數(shù)不直接從事日常工作的人聽到人們“干干停?！钡毓ぷ鲿r(shí)，會(huì)表示不贊同。一些雇主推行了一場預(yù)先計(jì)劃的運(yùn)動(dòng)，和“全天工作付全天報(bào)酬”“只拿錢不干活”這些精心選擇的語言來詆毀這種做法。除了同其他工人，我很少談起他們的成功。我的回答是個(gè)人觀點(diǎn)，我感到?jīng)]必要為之辯護(hù)：拿錢不干活，我下班回家后怎么會(huì)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，勞作和娛樂

據(jù)我所知，漢納·阿倫特小姐是第一個(gè)給予工作和勞作之間本質(zhì)區(qū)別的人。一個(gè)人要高興，首先要感到自由，其次是感到重要。如果他被社會(huì)強(qiáng)迫做他不愿做的事，或者他喜歡做的事被社會(huì)忽視，被認(rèn)為無價(jià)值和不重要，他就不會(huì)真正高興。在一個(gè)從嚴(yán)格意義上來說奴隸制已被廢除的社會(huì)里，一個(gè)人所做的事情具有社會(huì)價(jià)值的樗是他的工作得到了報(bào)酬。但今天的勞動(dòng)者可以恰當(dāng)?shù)胤Q為薪金的奴隸。如果他對社會(huì)提供給他的工作不感興趣，但出于謀生和養(yǎng)家而被迫接受，這個(gè)人就稱為勞作者。

與勞作相對的是玩，當(dāng)玩耍時(shí)我們在享受，否則是不會(huì)去玩的，不過這純粹是私人活動(dòng)，社會(huì)對你玩或不玩是極不關(guān)心的。

處于勞作和玩之間的是工作。如果一個(gè)人對社會(huì)付酬給他的工作感興趣的話，他就是工作者；從社會(huì)的觀點(diǎn)看，工作是必要的勞作也是個(gè)人心目中自愿的玩。例如：這個(gè)區(qū)別不同于體力勞動(dòng)和腦力勞動(dòng)之間的區(qū)別；一個(gè)園藝工人或一個(gè)補(bǔ)鞋匠可能是工作者，一個(gè)銀行職員可能是勞作者。一個(gè)人屬于哪一種可以從他對休閑的態(tài)度看出來。對于工作者來說，休閑只是他為了有效地工作而放松和休息的時(shí)間，所以他可能少休息而不是多休閑。工作者可能致于冠狀動(dòng)脈血栓癥，忘記妻子的生日。反之，對于勞作者來說，休閑意味著從強(qiáng)迫中的擺脫，因此他們會(huì)很自然地想花在工作上的時(shí)間越少，自由自在玩的時(shí)間越多就越好。

像我這樣，幸運(yùn)地成為工作者的人現(xiàn)代技術(shù)社會(huì)里占多大比例呢？我猜測為60%并且我認(rèn)為這個(gè)數(shù)字將來不可能變大。

技術(shù)和勞動(dòng)分工已產(chǎn)生了兩點(diǎn)影響：通過在許多領(lǐng)域里減少對特殊力量和技巧的需求，它們使大量曾經(jīng)愉快的有償勞動(dòng)變成了使人厭煩的工作，通過提高提高生產(chǎn)率減少了一些必要的勞動(dòng)時(shí)間。已經(jīng)有可能去設(shè)想這樣一個(gè)社會(huì)：大多數(shù)人，即勞作者，將擁有幾乎與早期貴州所享有的一樣多的休閑。當(dāng)一個(gè)人回憶過去貴族的所作所為，前景就不會(huì)樂觀了。的確對于這樣一個(gè)未來群眾社會(huì)，應(yīng)付無聊的問題比起來貴族們可能更困難。例如：后者使他們的時(shí)間儀式化，有射獵松雞的季節(jié)、有鎮(zhèn)上度日的季節(jié)等。群眾更可能用時(shí)尚取代千篇一律的程式，而盡可能經(jīng)常地改變時(shí)尚也符合某些人的經(jīng)濟(jì)利益。同樣，群眾也不能都有打獵的愛好，因?yàn)楹芸炀蜁?huì)沒有動(dòng)物可供射獵。對于其他貴族娛樂活動(dòng)，像賭博、決斗和戰(zhàn)爭，可能很容易在危險(xiǎn)駕駛、吸毒和愚蠢的暴力行為中找到等價(jià)物。工作者很少有暴力行為，因?yàn)樗麄兡馨堰M(jìn)取心放在他們的工作上，不管是鐵匠從事的體力勞動(dòng)，還是科學(xué)家或藝術(shù)家從事的腦力勞動(dòng)。“把牙到某個(gè)問題中”這條習(xí)語很貼切地表示出進(jìn)取心在智力工作中的作用。

第三篇：電大學(xué)位英語翻譯

英翻漢

A lot of natural resources in the mountain area are to be exploited and used.那個(gè)山區(qū)有

許多自然資源有待于開發(fā)利用。

All that glitters is not gold.33.閃光的東西，未必都是金子。Apples here like water and sunshine.這里的蘋果喜歡水和陽光。

As is known to all, China is a developing country.眾所周知，中國是一個(gè)發(fā)展中國家。Bill hit his car into a wall last night.31.昨晚比爾開車時(shí)車撞到了墻上。

Each time history repeats itself, the price goes up.歷史每重演一次，代價(jià)就增加（一

分）。

Fred was such a hardworking student that he soon came our first in the class.弗萊德是一

個(gè)學(xué)習(xí)十分用功的學(xué)生，以至于不久他就成了班里學(xué)習(xí)最好的學(xué)生。

He has taught English in this university ever since he moved to this city.33.自從他來到

這座城市就在這所大學(xué)里任教。

I was having a nap when suddenly the telephone rang.32.我在睡覺時(shí)，電話鈴?fù)蝗豁?/p>

了。

If you decided to learn a new language, you would have to dedicate yourself

wholeheartedly to the cause.33． 如果你決定學(xué)一門新的語言，你必須全身心地投入。

In an age of plenty, we feel spiritual hunger.在這個(gè)物質(zhì)財(cái)富充裕的時(shí)代，我們感到精神

上的饑渴。

In Foreign Languages Department, a checking machine is used to correct the students’ test

papers.在外語系，用閱卷機(jī)給學(xué)生閱卷。

In no other country in the world can you find such plants as this one.31.像這種植物在世界上的其他任何一個(gè)國家中都找不到。

JANE為自己的城市自豪，當(dāng)她當(dāng)游客參觀時(shí)從不感到厭煩。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． 盡管約翰和他哥哥在年紀(jì)上相差不大，但他們的個(gè)性卻不相同。Please give this book to whoever comes first.請把這本書給最先來的人。

Ted and William have lived under the same roof for five years.泰德和威廉已經(jīng)在同一個(gè)

屋檐下生活了五年了。

The more passions we have, the more happiness we are likely to experience.我們的激情

越多，我們有可能體驗(yàn)到的快樂就越多。

The most common samples of inorganic materials are the gases of the atmosphere, water,rocks, etc.大氣中的氣體、水、巖石都是無機(jī)物中最普通的實(shí)例。

The students are encouraged by their teacher to do more listening, reading and writing.老

師鼓勵(lì)學(xué)生多聽，多讀，多寫。

There is a large amount of energy wasted due to friction.由于摩擦而損耗了大量的能

量。

This place has plentiful material resources.這個(gè)地方的物質(zhì)資源是豐富的。

Though it was late, they kept on working.盡管已經(jīng)很晚了，他們還在繼續(xù)工作。

Tom’s father has taught English here since he graduated from Peking University.湯姆的父親從北京大學(xué)畢業(yè)后就一直在這里教英語。

Transistors are small in size and light in weight.31． 晶體管的體積小，重量輕。

Various substances differ widely in their magnetic characteristics.各種材料的磁性有很

大的不同。

Would you please help me with this heavy box? 32.你能幫我抬一下這個(gè)很沉的箱子

嗎？

You needn’t go there anymore.He already knows about it.31.你不必去了，他已經(jīng)知道

那件事了。漢譯英

18世紀(jì)末，英國迅速成為世界的工廠At the end of the 18th century, Britain became the

world’s factory quickly.沉甸甸的果實(shí)壓彎了樹枝。The fruits were so heavy that they bent the branches.除非他做錯(cuò)事，否則不會(huì)受到批評Unless he does something wrong, or he will not be

criticized.從他的語音說明他是外國人。His accent tells that he’s a foreigner.當(dāng)你在學(xué)校附近，盡管周圍沒有小孩，你也必須減慢你的速度。When you are near the

school, you must slow down, even though there is no child around

當(dāng)他工作時(shí)，沒有什么事件能打擾他。Nothing can interrupt him when he is working.到18世紀(jì)末，英國正迅速成為世界的工廠。By the end of the eighteenth century England

was fast becoming the workshop of the world.到了明年7月，我在這里讀書將已三年了。By July of next year I shall have studied here

for three years.到他來的時(shí)候，我們已經(jīng)等了他兩個(gè)小時(shí)了。We had been waiting for him for two hours

by the time he came.到他來的時(shí)候，我們已經(jīng)等了他兩個(gè)小時(shí)了。We have been waiting for two hours when

he arrived.毫無疑問，所有的電視節(jié)目都應(yīng)該是有教育意義的。84、There is no doubt that all

television programs should be educational.假如你昨天到達(dá)，你就能見到她。You would have seen her if you arrived yesterday.盡管任務(wù)非常艱巨，我們?nèi)匀慌θネ瓿?。Although the task is very tough, we still try

our best to finish it.盡管任務(wù)重時(shí)間緊，我們?nèi)匀慌θネ瓿?。Although there is not enough time for the

tough task, we still tried out best to accomplish it.老師布置讀多少章節(jié)作為家庭作業(yè)(assign)Teacher assigned the number of chapters

read as homework

老師布置了要讀多少章節(jié)的作業(yè)？How many chapters should be read for homework

according to the teacher?

沒有鋼鐵，就不會(huì)有現(xiàn)代化的工業(yè)。82、Without iron and steel(也可以用If there were

no iron and steel), there would be no modern industry.你弄到這些足球票費(fèi)了好大勁吧？Did you make great effort to get these football

tickets?

噴氣式飛機(jī)直到第二次世界大戰(zhàn)才被使用。Jet hadn't been used until the Second World

War.全速進(jìn)入大氣層的飛船會(huì)徹底燒毀而消滅。85、A spaceship entering the earth's

atmosphere at full speed would burn up completely and disappear.任務(wù)雖然艱巨，但我們一定要把它完成Alough the works are hard,we must finish

them.如果 我見到她 我會(huì)叫她等一下If I see her, I will ask her to wait a moment.如果沒有空氣，地球上就不可能產(chǎn)生任何生命If there is no air, the earth would not

produce any life

是牛頓發(fā)現(xiàn)物體之間是互相吸引的。It was Newton who found that objects attract each

other.受到別人嘲笑，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.他到達(dá)時(shí)，我們已經(jīng)在那里等了2個(gè)小時(shí)。We’ve been waiting two hours when he

arrived.他的口音說明他是個(gè)外國人(betray)。His accent betrayed the fact that he was a foreigner.他父親發(fā)起脾氣行為舉止很粗魯His father’s behavior is very rude when he loses his

temper.他工作時(shí)，什么也不能分散他的心思(abstract)。Nothing can abstract his mind while he

works.他建議把計(jì)劃作一些改動(dòng)。81、He proposed to make(也可以用making)a change in

the plan.他們近期新建的機(jī)場距離城市20公里。The airport they build recently is 20 kilometers

away from the city.他認(rèn)為他的成功是他努力的結(jié)果。He believes that his success is the result of his efforts.他心跳得如此之快，以至于他幾乎喘不過氣來(beat)。His heart beats so fast that he

could hardly breathe.他在申請一份職員工作。He was applying for a clerk.她被迫等了一個(gè)多小時(shí)（make）。She was made to wait for more than an hour.她很想獲得頒獎(jiǎng)She is eager to be awarded prizes.她認(rèn)為她的成功是努力的結(jié)果She think her success is the result of efforts.她想知道是否下午5點(diǎn)后打電話更會(huì)省錢。She wonders if it is cheaper to make a

telephone call after 5 pm.我建議你們早點(diǎn)動(dòng)身去機(jī)場（suggest）。I suggest you leave for the airport earlier.我可以問問他是否記得替你寄過一封信。I can remember for you to ask him if he sent

me a letter.我懇求他們不要在她面前提起我的名字。I beg them not to mention my name before her.我們的軍隊(duì)在那場戰(zhàn)斗中獲得勝利。Our army won that battle.我們就供應(yīng)牛奶與農(nóng)場主討價(jià)還價(jià)(bargain)。We bargained the creamery

accommodation problem with the farmers.我們就牛奶的供應(yīng)與農(nóng)場主計(jì)價(jià)還價(jià)。We bargain with the farmer about the supply of

the milk.我們完全意識到局勢的嚴(yán)重性(aware)。We are totally aware of the serious situation.我們完全意識到局勢的嚴(yán)重性(aware)。We have been aware of the ponderance of the

situation completely.我想知道如何解釋空間通訊的重要性。I’d like to know how to explain the importance

of the space communication.我在這里讀書，到明年七月將近三年了I will have been studying here for nearly three

years in July next year.我在專心致志地看書，沒聽見你叫我(absorb)。I was absorbed in a book and did not hear

you call.無論卡門（Carmen）帶領(lǐng)人們參觀多少次，她似乎從不厭煩談?wù)撍某鞘?。No matter

how many times Carmen shows people around her city, she never seems to get tired of talking about it.無論她帶游客參觀多少次這個(gè)城市，她都從不厭煩談?wù)撍某鞘蠳o matter how many

times she has showed the tourists around the city, she would not be sick of talking about her city.細(xì)菌太小，肉眼看不見。Bacteria are too small to be seen.小張失去了平衡從梯子上摔了下來(balance)Xiao Zhang lost his balance and fell off the

ladder

校長頒發(fā)了班級優(yōu)秀學(xué)生榮譽(yù)稱號The headmaster awarded the excellent students the

honor title.校長授予優(yōu)秀學(xué)生以榮譽(yù)稱號(bestow)。The president of our university bestowed honors

on the best students.校長授予優(yōu)秀學(xué)生予榮譽(yù)稱號。The headmaster awarded the excellent students the

honor title.要是他早點(diǎn)動(dòng)手，就能趕上火車了If he had done it earlier, he could have caught the

train.一輩子不犯錯(cuò)誤的人是沒有的。（lifetime）.There is nobody doesn’t make mistakes in a

lifetime.一旦你顯出害怕的樣子，他就會(huì)向你進(jìn)攻（show,attack）.Once you show scare, he will

attack you.一旦他自己弄懂了的東西，他就能講給別人。83、Once he understands anything

himself, he can explain it to others.在化學(xué)變化中，能量既不會(huì)創(chuàng)造，也不會(huì)消失In chemical changes, energy will not

create and will not disappear.在十八世紀(jì)末，英國迅速成為世界的工廠Britain quickly became the world’s factory at

the end of the 18 century.這個(gè)小女孩渴望受到嘉獎(jiǎng)(avid)。The little girl is avid for praise.這家旅館可供500人住宿(accommodate)。This hotel can accommodate five hundred

persons.這家旅館能容納500人。The hotel can hold 500 people.這些票的有效期只有7天。The period of validity of these tickets are only 7 days.政府對這件事情持什么態(tài)度The Government's stance in this matter

第四篇：本科畢業(yè)論文--英語翻譯

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 本文以廣東壹號食品股份有限公司為例，通過對其人才流失現(xiàn)狀的分析，探究其背后深層次的原因，并提出相關(guān)的解決問題的建議。

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：本科學(xué)位論文

安徽財(cái)經(jīng)大學(xué)成人教育學(xué)院 函授（夜大）本科畢業(yè)論文

題目：政府預(yù)算管理改革相關(guān)問題探討指導(dǎo)老師： 專 業(yè)： 學(xué) 號： 姓 名： 函 授 站： 聯(lián)系電話： 電子郵件： 完成日期：

政府預(yù)算管理改革相關(guān)問題探討

論

文 提 綱

一、財(cái)政預(yù)算管理的重要意義

（一）加強(qiáng)財(cái)政預(yù)算管理是深化預(yù)算管理體制改革的需要

（二）財(cái)政預(yù)算管理能夠提升財(cái)政資金管理使用的效益和效率

二、當(dāng)前政府預(yù)算管理存在的問題

（一）預(yù)算編制管理體制方面

（二）預(yù)算的執(zhí)行管理方面

（三）預(yù)算監(jiān)督管理方面

三、政府預(yù)算的現(xiàn)代化管理

（一）預(yù)算管理制度的完善程度不斷提高

（二）預(yù)算管理的執(zhí)行力得到加強(qiáng)

（三）預(yù)算監(jiān)督管理的基礎(chǔ)扎實(shí)穩(wěn)步推進(jìn)

四、進(jìn)一步深化政府預(yù)算制度改革

（一）建立現(xiàn)代財(cái)政制度

（二）推進(jìn)部門預(yù)算經(jīng)費(fèi)管理和部門財(cái)政結(jié)余結(jié)轉(zhuǎn)資金需加以控制的幾點(diǎn)建議

政府預(yù)算管理改革相關(guān)問題探討

【內(nèi)容摘要】黨的十八屆三中全會(huì)上所做的《中共中央關(guān)于全面深化改革若干重大問題的決定》中提出，“要改進(jìn)預(yù)算管理制度，實(shí)施全面規(guī)范、公開透明的預(yù)算制度?！苯陙?，隨著地方財(cái)政收支規(guī)模的快速增長，我國進(jìn)行了以部門預(yù)算為核心的預(yù)算管理改革。財(cái)政預(yù)算信息公開是政府信息公開的一項(xiàng)重要內(nèi)容。政府收支活動(dòng)經(jīng)過不懈的努力，隨著財(cái)政預(yù)算管理水平的不斷提高，公共資源配置效率和財(cái)政資金使用效益取得了有效提升。但是由于預(yù)算管理改革是一項(xiàng)復(fù)雜的系統(tǒng)工程，涉及面廣，影響面大，政策性強(qiáng)，加之世紀(jì)工作中制度建設(shè)、職能定位、工作機(jī)制、管理方法等方面的不完善，財(cái)政部門對部門結(jié)余資金管理相對薄弱，一方面財(cái)政收支矛盾十分突出，另一方面大量財(cái)政結(jié)余資金長期留存部門和單位，影響預(yù)算執(zhí)行的效率性，造成財(cái)政資金閑置浪費(fèi)。造成了部門預(yù)算管理信息統(tǒng)籌不足、銜接不暢，一定程度上影響了改革整體效益的發(fā)揮和財(cái)政資金配置效益、效率的提高。

【關(guān)鍵詞】新預(yù)算法；財(cái)政預(yù)算經(jīng)費(fèi)管理；國庫集中支付；結(jié)轉(zhuǎn)結(jié)余資金

一、財(cái)政預(yù)算管理的重要意義

（一）加強(qiáng)財(cái)政預(yù)算管理是深化預(yù)算管理體制改革的需要

部門預(yù)算、國庫集中支付、政府采購等環(huán)節(jié)組成了當(dāng)前的預(yù)算管理體系，預(yù)算管理體制改革的成效大小，也是由各環(huán)節(jié)要素決定的。財(cái)政預(yù)算是政府組織和規(guī)范財(cái)政分配活動(dòng)的重要工具，政府收支分類是財(cái)政預(yù)算管理的一項(xiàng)重要基礎(chǔ)工作，通過預(yù)算能規(guī)范政府的收支行為。政府預(yù)算直接關(guān)系到財(cái)政預(yù)算管理的透明度，政府預(yù)算能真正體現(xiàn)其本質(zhì)實(shí)現(xiàn)其功能，預(yù)算資源集中統(tǒng)一配置、預(yù)算信息明細(xì)化和預(yù)算監(jiān)督，有利于規(guī)范政府整體的財(cái)政收支行為，提高財(cái)政資金的使用效益和財(cái)政部門預(yù)算的約束力。

（二）財(cái)政預(yù)算管理能夠提升財(cái)政資金管理使用的效益和效率

現(xiàn)代政府管理理論認(rèn)為，公共管理與企業(yè)管理之間不存在本質(zhì)區(qū)別，財(cái)政預(yù)算管理應(yīng)當(dāng)符合現(xiàn)代管理理論的要求。所謂管理，就是在特定的環(huán)境下對所有的資源進(jìn)行有效的計(jì)劃、組織、目標(biāo)、領(lǐng)導(dǎo)和控制，以便實(shí)現(xiàn)既定的組織目標(biāo)的過程。財(cái)政預(yù)算管理就是指在政府戰(zhàn)略目標(biāo)的指導(dǎo)下，對財(cái)政收支活動(dòng)進(jìn)行充分、全面的預(yù)測和籌劃，并通過對執(zhí)行過程的監(jiān)控，經(jīng)實(shí)際完成情況與預(yù)算目標(biāo)不斷對照和分析，從而及時(shí)指導(dǎo)收支運(yùn)動(dòng)活動(dòng)的改善和調(diào)整，使政府最大程度地實(shí)現(xiàn)戰(zhàn)略目標(biāo)。如果說財(cái)政預(yù)算體現(xiàn)的是“需要做什么”則財(cái)政預(yù)算管理就是“需要怎么去”，是預(yù)算編制及預(yù)算執(zhí)行和監(jiān)督全過程中各項(xiàng)制度、業(yè)務(wù)規(guī)范的總和。

二、當(dāng)前政府預(yù)算管理存在的問題

（一）預(yù)算編制管理體制方面

1.部門對編制預(yù)算工作重視程度不夠。預(yù)算編制是否科學(xué)合理、預(yù)算執(zhí)行是否嚴(yán)格有效，在很大程度上決定著預(yù)算管理水平的高低，編制部門預(yù)算是整個(gè)部門職能和業(yè)務(wù)的體現(xiàn)，而很多部門的預(yù)算僅僅靠財(cái)政人員編制，沒有跟業(yè)務(wù)經(jīng)辦人員、部門主要負(fù)責(zé)人進(jìn)行有效的溝通和協(xié)調(diào)，必定會(huì)造成預(yù)算數(shù)與實(shí)際資金需求脫節(jié)。同時(shí)，各部門的財(cái)務(wù)人員對預(yù)算編制的政策最新變更和改革的敏感度不夠，對新政策的理解和解讀不夠深入，往往造成預(yù)算編制的政策性錯(cuò)誤。

2.項(xiàng)目預(yù)算編制不夠規(guī)范和細(xì)化的問題依然突出。項(xiàng)目編報(bào)數(shù)量繁多，缺乏一套能規(guī)范部門基本運(yùn)行所需項(xiàng)目數(shù)量、項(xiàng)目金額的評價(jià)體系；許多部門申報(bào)的項(xiàng)目預(yù)算，仍未真正做到“立項(xiàng)有依據(jù)、計(jì)算有標(biāo)準(zhǔn)”的起碼要求，預(yù)算安排的項(xiàng)目前期論證或前期準(zhǔn)備不充分，項(xiàng)目資金下達(dá)后項(xiàng)目單位才進(jìn)行論證或展開前期準(zhǔn)備工作，造成資金遲遲無法支出。預(yù)算超投資計(jì)劃安排項(xiàng)目資金，年初預(yù)算不是按項(xiàng)目投資計(jì)劃，而是按項(xiàng)目投資概算安排資金，把所有收入、支出納入部門預(yù)算，造成項(xiàng)目資金結(jié)余結(jié)轉(zhuǎn)等，預(yù)算缺乏硬約束，預(yù)算調(diào)整和追加頻繁。

3.預(yù)算管理體制的重要性，重預(yù)算輕管理，預(yù)算編制往往流于形式。目前各級預(yù)算資金分配權(quán)和項(xiàng)目確定權(quán)高度集中，而資金的管理和監(jiān)督卻高度依賴地方，影響了地方各部門對資金管理監(jiān)督的積極性和責(zé)任心，重分配輕管理，缺乏項(xiàng)目跟蹤機(jī)制，造成資金下達(dá)后支出緩慢。

（二）預(yù)算的執(zhí)行管理方面

1.進(jìn)度緩慢且不均衡。年初編制預(yù)算時(shí)，爭項(xiàng)目、爭經(jīng)費(fèi)等“討價(jià)還價(jià)”的情況還時(shí)有發(fā)生，但是一旦預(yù)算批復(fù)后，則支出進(jìn)度緩慢，造成年終預(yù)算資金或指標(biāo)有較大結(jié)余，影響整個(gè)財(cái)政支出的進(jìn)度和資金使用效益。

2.收入進(jìn)度不均衡，前慢后快，加之必須首先保工資、保經(jīng)費(fèi)、保正常運(yùn)轉(zhuǎn)，所以項(xiàng)目資金是否撥付以及撥付多少職能視財(cái)力情況予以安排，導(dǎo)致很多項(xiàng)目無法在上半年或按進(jìn)度及時(shí)撥付到位；同時(shí)，財(cái)政支出分月進(jìn)度明顯緩慢，財(cái)政支出前松后緊的現(xiàn)象明顯，財(cái)政支出科目間經(jīng)常出現(xiàn)不均衡現(xiàn)象。

3.現(xiàn)行國庫集中支付總預(yù)算會(huì)計(jì)核算制度只是將改革前的“以撥代支”方式變?yōu)椤耙耘А狈绞?，未從根本上改變資金的所有權(quán)和使用權(quán)，僅僅是改變了資金的管理權(quán)。現(xiàn)行國庫集中支付總預(yù)算會(huì)計(jì)制度規(guī)定，用款計(jì)劃批復(fù)下達(dá)即視同資金撥付預(yù)算單位，預(yù)算單位按照皮膚的用款計(jì)劃登記收入賬，財(cái)政總預(yù)算會(huì)計(jì)按照權(quán)責(zé)發(fā)生制列報(bào)支出。實(shí)際上用款計(jì)劃批復(fù)下達(dá)后，預(yù)算單位并未形成實(shí)際支出，用款計(jì)大量結(jié)余結(jié)轉(zhuǎn)，未達(dá)到緩解財(cái)政收支矛盾的初衷。

（三）預(yù)算監(jiān)督管理方面

1.監(jiān)督機(jī)制缺乏威懾作用。目前預(yù)算監(jiān)督某種程度上存在“高高舉起、輕輕放下”的情況，對有關(guān)部門存在的財(cái)政違規(guī)違法行為處罰偏輕，這種情況一定程度上會(huì)反作用于預(yù)算編制和執(zhí)行上，使得有些制度、政策得不到真正落實(shí)。

2．預(yù)算績效考評機(jī)制不健全。目前，財(cái)政各業(yè)務(wù)處室基本上是獨(dú)立運(yùn)作，各自為政，雖有配合，但尚未形成真正一致對外的監(jiān)督合力，監(jiān)督也主要側(cè)重于事后，事前、事中的監(jiān)督比較薄弱。缺乏科學(xué)、規(guī)范的監(jiān)督評價(jià)指標(biāo)體系，實(shí)際工作中一舉經(jīng)驗(yàn)為主，主觀性較強(qiáng)，監(jiān)督評價(jià)結(jié)果的應(yīng)用有待加強(qiáng)。預(yù)算績效評價(jià)機(jī)制由于項(xiàng)目資金性質(zhì)的不同，難以制定統(tǒng)一的績效評價(jià)標(biāo)準(zhǔn)。況且，各行政預(yù)算部門爭取資金偏重?cái)?shù)量，輕視資金使用質(zhì)量，存在消極應(yīng)付心理，沒有從根本上重視績效考評，缺乏強(qiáng)有力的控制與行之有效的約束機(jī)制和激勵(lì)機(jī)制，資金使用上有隨意性，經(jīng)濟(jì)和社會(huì)效益不高。

3.預(yù)算管理信息化運(yùn)行體系不統(tǒng)一，使用效率有待提高。當(dāng)前，由各地財(cái)政部門構(gòu)建的綜合查詢分析、資金實(shí)時(shí)監(jiān)控等系統(tǒng)應(yīng)用支撐平臺(tái)，初步實(shí)現(xiàn)了對指標(biāo)安排和執(zhí)行情況的動(dòng)態(tài)監(jiān)控。然而，各地普遍存在信息“孤島”現(xiàn)象，預(yù)算管理信息化支撐平臺(tái)涵蓋的內(nèi)容參差不齊，規(guī)劃不銜接、標(biāo)準(zhǔn)不統(tǒng)一、低水平重復(fù)建設(shè)等問題比較突出。

三、政府預(yù)算的現(xiàn)代化管理

（一）預(yù)算管理制度的完善程度不斷提高

1.在收入管理方面，逐步將所有政府性資金納入預(yù)算管理，開始編制獨(dú)立的政府性基金預(yù)算，規(guī)范政府收入籌措機(jī)制，提高政府財(cái)力使用的合規(guī)性、有效性。

2.在社會(huì)保障基金預(yù)算管理方面，部署編報(bào)社會(huì)保險(xiǎn)基金預(yù)算；在國有資本經(jīng)營預(yù)算管理方面，初步形成了固有資本經(jīng)營預(yù)算編制、執(zhí)行和監(jiān)督等協(xié)調(diào)溝通機(jī)制；在公共預(yù)算管理方面，完善基本支出的定員定額標(biāo)準(zhǔn)體系，對項(xiàng)目支出實(shí)施滾動(dòng)管理和事前評審，不斷優(yōu)化財(cái)政支出結(jié)構(gòu)，加大對公共服務(wù)領(lǐng)域的投入。（16年實(shí)踐基礎(chǔ)，1998年就啟動(dòng)現(xiàn)代預(yù)算制度改革）

（二）預(yù)算管理的執(zhí)行力得到加強(qiáng)

1.在資金收付管理方面，全面實(shí)施國庫集中收繳與支付，及時(shí)分析預(yù)算執(zhí)行進(jìn)度，提高預(yù)算支出執(zhí)行的均衡性。

2.在資金績效管理方面，從選擇重點(diǎn)項(xiàng)目推進(jìn)預(yù)算支出績效評價(jià)試點(diǎn)，走向全過程預(yù)算績效管理。

3.在債務(wù)績效管理方面，逐步加強(qiáng)寫規(guī)范地方政府性債務(wù)管理，有效防范和化解財(cái)政風(fēng)險(xiǎn)。

4.在監(jiān)督控制方面，推進(jìn)監(jiān)督關(guān)口前移，強(qiáng)化全過程監(jiān)控，擴(kuò)大向人大報(bào)送部門預(yù)算草案范圍，強(qiáng)化全過程監(jiān)控，擴(kuò)大向人大報(bào)送部門預(yù)算草案范圍，細(xì)化報(bào)送人大審議的預(yù)算草案，并采取措施確保認(rèn)真整改審計(jì)發(fā)現(xiàn)的問題。

（三）預(yù)算監(jiān)督管理的基礎(chǔ)扎實(shí)穩(wěn)步推進(jìn)

1.在預(yù)算管理基礎(chǔ)方面，推進(jìn)實(shí)物費(fèi)用定額試點(diǎn)，加快項(xiàng)目支出定額標(biāo)準(zhǔn)體系建設(shè)，部門基礎(chǔ)信息實(shí)現(xiàn)動(dòng)態(tài)管理，完善財(cái)務(wù)會(huì)計(jì)制度，推進(jìn)政府會(huì)計(jì)改革，調(diào)整完善政府收支科目體系。

2.在基層財(cái)政預(yù)算管理方面，建立健全鄉(xiāng)鎮(zhèn)轄區(qū)內(nèi)項(xiàng)目預(yù)算管理監(jiān)督機(jī)制，加強(qiáng)對基層財(cái)政管理人員的培訓(xùn)。

3、預(yù)算信息化建設(shè)方面，建立流程通暢、業(yè)務(wù)協(xié)同、數(shù)據(jù)共享的一體化管理系統(tǒng)，加強(qiáng)對各類財(cái)政經(jīng)濟(jì)數(shù)據(jù)的統(tǒng)計(jì)分析，為財(cái)政決算提供可靠依據(jù)。

4．預(yù)算信息的透明公開取得顯著進(jìn)展

（1）按照政府信息公開條例的要求，不斷提高預(yù)算內(nèi)容披露的詳細(xì)程度。（2）在范圍上，公開財(cái)政收支預(yù)算、中央財(cái)政國債余額情況、政府性基金收支預(yù)算、中央國有資本經(jīng)營預(yù)算收支情況等信息，完善地反映財(cái)政收支的總體情況；（3）在內(nèi)容上，基本上做到了按款級科目進(jìn)行細(xì)化；

（4）在易讀性方面，增加有關(guān)圖表，加強(qiáng)了解釋和注釋。通過新聞發(fā)布會(huì)、報(bào)紙、廣播、電視等各種方式對財(cái)政預(yù)算進(jìn)行解讀。

四、進(jìn)一步深化政府預(yù)算制度改革

（一）建立現(xiàn)代財(cái)政制度

信息以前是今后仍然是國家基礎(chǔ)設(shè)施中一個(gè)幾乎看不見的組成部分——它之所以看不見，是因?yàn)樗浅Ｆ毡?，幾乎無所不在。

——阿爾弗雷德．D．錢德勒

1.信息：現(xiàn)代化管理的基礎(chǔ)設(shè)施，在我看來，一切行為，都會(huì)留下相應(yīng)的信息；一切需求，也都有賴與充分的信息才能變成現(xiàn)實(shí)。無論過去，還是現(xiàn)在，信息都是一個(gè)國家的重要基礎(chǔ)設(shè)施之一。它是利益的具體反映，也是利益兌現(xiàn)的重要工具；他是制度的依托，也是制度控制的橋梁?？梢哉f，信息不是可有可無，而是緊密聯(lián)系著政治、經(jīng)濟(jì)與社會(huì)的不可或缺的基礎(chǔ)性要素。從某種意義上講，人類的發(fā)展史，就是一部信息處理變革史。

2.國庫賬戶的動(dòng)態(tài)監(jiān)控：國庫集中支付內(nèi)部監(jiān)控，實(shí)現(xiàn)財(cái)政監(jiān)督處于該系統(tǒng)的連通，國庫動(dòng)態(tài)監(jiān)控系統(tǒng)與市審計(jì)局、市監(jiān)察局聯(lián)網(wǎng)，可以時(shí)時(shí)監(jiān)控每筆財(cái)政資金運(yùn)行情況。直至三百年前，人類的信息處理能力依然非常有限。也只是到了工業(yè)改革之后，鐵路、火車、電力、電報(bào)、電話的發(fā)明與應(yīng)用，走向了信息時(shí)代即將到來的前奏。真空電子管技術(shù)的問世，將信息流從電線中解放出來，并使信息不再局限于文字形式，借助于迅猛發(fā)展的信息網(wǎng)絡(luò)技術(shù)，信息極其迅速地從根本上改變了整個(gè)社會(huì)。信息公開與透明中，一個(gè)信息門戶，一個(gè)中央數(shù)據(jù)庫，一個(gè)應(yīng)用系統(tǒng)，一個(gè)網(wǎng)絡(luò)平臺(tái)，一個(gè)支撐體系。

（二）推進(jìn)部門預(yù)算經(jīng)費(fèi)管理和部門財(cái)政結(jié)余結(jié)轉(zhuǎn)資金需加以控制的幾點(diǎn)建議

1.建立健全部門資金需求信息采集機(jī)制。部門預(yù)算經(jīng)費(fèi)管理是一個(gè)復(fù)雜的系統(tǒng)工程，推進(jìn)部門預(yù)算經(jīng)費(fèi)管理主要以預(yù)算信息公開為目標(biāo)，實(shí)行上下聯(lián)動(dòng)、部門聯(lián)手，“編制、執(zhí)行、監(jiān)督”并舉，切實(shí)提高財(cái)政資金管理科學(xué)化、精細(xì)化、規(guī)范化水平。加強(qiáng)對各部門職能和業(yè)務(wù)的了解，增強(qiáng)與部門的直接溝通，了解實(shí)際資金需求。強(qiáng)化事前監(jiān)督，加強(qiáng)部門財(cái)會(huì)人員職能培訓(xùn)學(xué)習(xí)，提高其政策和業(yè)務(wù)水平。實(shí)地核實(shí)部門人員、資產(chǎn)、項(xiàng)目立項(xiàng)依據(jù)、資金支出合理性等情況，確保項(xiàng)目的科學(xué)性、合理性和規(guī)范性，提高資金的使用效率；提高預(yù)算編制的科學(xué)性，實(shí)行源頭控制。未進(jìn)行前期論證的項(xiàng)目不得列入預(yù)算安排，前期準(zhǔn)備工作不充分的項(xiàng)目不得列入預(yù)算安排，配套管理辦法未出臺(tái)的項(xiàng)目資金木得列入預(yù)算安排。項(xiàng)目預(yù)算資金按照項(xiàng)目投資計(jì)劃編制。硬化預(yù)算約束，切實(shí)減少預(yù)算追加和調(diào)整。建立預(yù)算編制同部門結(jié)余結(jié)轉(zhuǎn)資金銜接制度，提高部門、單位壓縮和消化結(jié)余結(jié)轉(zhuǎn)資金的積極性。

2.及時(shí)準(zhǔn)確的完善預(yù)算編制內(nèi)容。項(xiàng)目支出預(yù)算編制時(shí)規(guī)范項(xiàng)目名稱、項(xiàng)目內(nèi)容、列支經(jīng)濟(jì)科目等，逐步建立項(xiàng)目滾動(dòng)管理和資金使用情況報(bào)告制度。要逐步做到有明確的項(xiàng)目實(shí)施計(jì)劃、時(shí)間進(jìn)度等信息，確保項(xiàng)目的可執(zhí)行性，經(jīng)確定后原則上不得調(diào)整。

3.建立預(yù)算項(xiàng)目資金責(zé)任制度，強(qiáng)化考核，嚴(yán)格責(zé)任追究。切實(shí)改革各級部門注重資金分配、項(xiàng)目爭取，輕項(xiàng)目跟蹤、資金管理的現(xiàn)狀，建立完善的項(xiàng)目資金責(zé)任制度，對項(xiàng)目實(shí)施責(zé)任和資金監(jiān)管責(zé)任具體分解到部門、主管領(lǐng)導(dǎo)、經(jīng)辦人員，同事強(qiáng)化考核，嚴(yán)格責(zé)任追究。

4.涉及政府采購的項(xiàng)目，要進(jìn)一步提高預(yù)算編制的完整性。逐步完善各項(xiàng)支出標(biāo)準(zhǔn)體系的建設(shè)，逐步減少預(yù)算編制過程中的主管因素，做到預(yù)算編制的公平公正性，特別是項(xiàng)目預(yù)算標(biāo)準(zhǔn)要逐步做到編制軟件進(jìn)行控制。推進(jìn)資產(chǎn)管理與預(yù)算管理的有機(jī)結(jié)合，加大資產(chǎn)管理信息系統(tǒng)應(yīng)用力度，加強(qiáng)單位資產(chǎn)配置基礎(chǔ)數(shù)據(jù)庫和有關(guān)資產(chǎn)配置標(biāo)準(zhǔn)庫的建設(shè)，作為編制資產(chǎn)配置預(yù)算的重要參考依據(jù)。

5.整合優(yōu)化預(yù)算管理系統(tǒng)，完善國庫集中支付管理制度，嚴(yán)格預(yù)算執(zhí)行。（1）將國庫集中支付系統(tǒng)與預(yù)算指標(biāo)管理系統(tǒng)進(jìn)行優(yōu)化整合，逐步實(shí)現(xiàn)按經(jīng)濟(jì)分類“款”級預(yù)算科目納入到“金財(cái)一體化”系統(tǒng)平臺(tái)，真正實(shí)現(xiàn)從預(yù)算指標(biāo)、用款計(jì)劃到資金支付整個(gè)過程按照“指標(biāo)控制計(jì)劃，計(jì)劃控制支付”這一“指標(biāo)流控制資金流”的自動(dòng)監(jiān)控機(jī)制，提高財(cái)政資金運(yùn)行效率和預(yù)算編制的準(zhǔn)確性。實(shí)施預(yù)算單位和財(cái)政資金的國庫集中支付全覆蓋，所有預(yù)算單位和所有財(cái)政資金的伯父全部納入國庫集中支付范圍。

（2）完善預(yù)算執(zhí)行動(dòng)態(tài)監(jiān)控機(jī)制，嚴(yán)格按照預(yù)算和進(jìn)度撥付資金，嚴(yán)禁講財(cái)政資金從零余額賬戶支付到預(yù)算單位銀行賬戶。進(jìn)一步提高財(cái)政直接支付比例，減少財(cái)政資金的授權(quán)支付額度。

(3)完善國庫集中支付總預(yù)算會(huì)計(jì)核算辦法。將用款計(jì)劃視為財(cái)政預(yù)算的細(xì)化，單位未支出前扔屬于財(cái)政資金的一部分，年底單位用款計(jì)劃結(jié)余財(cái)政自動(dòng)收回平衡預(yù)算。確實(shí)需要結(jié)轉(zhuǎn)的，由預(yù)算單位提出申請和依據(jù)，按規(guī)定程序批準(zhǔn)后納入財(cái)政結(jié)余結(jié)轉(zhuǎn)計(jì)劃。財(cái)政總預(yù)算會(huì)計(jì)不再按照批復(fù)下達(dá)的用款計(jì)劃列報(bào)支出，預(yù)算單位按照財(cái)政部門批復(fù)的用款計(jì)劃數(shù)建立備查賬，按照實(shí)際支用的資金數(shù)額登記收入賬，這樣才能從根本上杜絕財(cái)政“以批代支”現(xiàn)象，切實(shí)控制單位結(jié)余結(jié)轉(zhuǎn)資金的增加。

6.嚴(yán)格執(zhí)行預(yù)算剛性原則。年初人民代表大會(huì)批準(zhǔn)的預(yù)算一次全部下達(dá)到部門，預(yù)算執(zhí)行中財(cái)政不予追加。除政策性因素外，如遇緊急特殊事項(xiàng)，一律通過總預(yù)備費(fèi)渠道解決。進(jìn)一步規(guī)范預(yù)算調(diào)整和追加行為，規(guī)范現(xiàn)行的預(yù)算追加申報(bào)程序，建立預(yù)算審核會(huì)議制度，經(jīng)討論并提出意見后呈報(bào)市政府批準(zhǔn)，增強(qiáng)資金分配程序和過程透明公開。

7.建立定期清理機(jī)制。各級財(cái)政部門每年要組織開展部門結(jié)余結(jié)轉(zhuǎn)資金清理，對部門結(jié)佘資金，地方財(cái)政要按照規(guī)定及時(shí)收回統(tǒng)籌使用；對部門結(jié)轉(zhuǎn)資金，要督促加快支出，連續(xù)兩年及以上扔位置處的結(jié)轉(zhuǎn)資金，一律由地方財(cái)政收回統(tǒng)籌使用。

8.全面提升財(cái)政監(jiān)管水平，加強(qiáng)財(cái)政部門隊(duì)伍建設(shè)。加強(qiáng)財(cái)政監(jiān)督隊(duì)伍建設(shè)，建立事前審核、事中監(jiān)控檢查、事后績效評價(jià)相結(jié)合的監(jiān)督機(jī)制，便于財(cái)政部門對資金流向全過程、全方位的監(jiān)督和跟蹤。加強(qiáng)財(cái)會(huì)人員業(yè)務(wù)培訓(xùn)學(xué)習(xí)，提高財(cái)政隊(duì)伍的整體素質(zhì)。將部門預(yù)算執(zhí)行情況納入部門目標(biāo)責(zé)任制考核中，并與次年預(yù)算編制結(jié)合，為部門預(yù)算工作的夯實(shí)基礎(chǔ)。

參考文獻(xiàn)

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