第一篇：享樂(lè)主義論文 文獻(xiàn)綜述 英文

Chapter Two Literature Review 2.1 Definition

2.1.1 The definition of hedonism

The hedonism is the doctrine that pleasure is the sole and the proper aim of human action.It is usually associated with a more physical, egoistic, or unrefined definition of “pleasure” than that found in the related doctrine of utilitarianism.2.1.2 The brief introduction of Garfield's A Tale of Two Kitties Garfield's A Tale of Two Kitties is a very famous cartoon in America.Garfield, America’s favorite feline, follows his owner, Jon, to England.The U.K.may never recover, as Garfield is mistaken for a look-alike, regal cat who has inherited a castle.Garfield savors the royal treatment afforded by his loyal four-legged subjects, but his reign is in jeopardy.The nefarious Lord Dargis is determined to do away with Garfield, so he can turn the castle into a resort.Garfield’s bigger, better, more purr-fect world is soon turned upside down in this tale of two kitties.2.2 The foregoing researches 2.2.1 The hedonism in the picture of Dorian Gray

The author of the picture of Dorian Gray is Oscar Wilde.Hedonism is one of his important representative of English aesthetics.His novel the picture of Dorian Gray reflects the hedonism.It mainly talks about the bad results and the nature of the hedonism.“ To mention the hedonism, from the pont of outlook on life, we can say that in fact, the picture of Dorian Gray in the novel is exactly the picture of hedonism.Once ?the father Devil?-Lord Henry Wotton, inspired Dorian to enjoy the unbated and infinite pleasures every term the young man takes in his life is definitely for the worse.Why? The answer lies on the process of how the young man changes from the pure boy to a crude and crazy man.......This novel reveals the visible symbol of a new Hedonism.Then we can conclude that the life style adopted by Lord Henry and Dorian Gray is just the typical life style of Hedonism.”-----(Yanghui, 2013, Page 9)

“According to Floyd?s ?personality Theory?, the two famous critics Bernard Green and Li Ruixue reach an agreement that Dorian Gray is the symbol of ?ego?(one of Floyd?s personality Theory:id, ego, superego), and the painter who help him find his beauty is the symbol of id, the devil who lead Dorian Gray to death is the symbol of superego.”----(Yanghui, 2013, Page 10)2.2.2 The Cause of the Formation, Essence and Harm of the Current

Hedonism-----written by Zhang Yonghong

“The formation of the hedonism has its practical causes: the development of socialist market economy objectively offers physical conditions and social setting for it;the changes of the values since China?s reform and opening up to the outside world have made mental basis of it ready;and the negative influence of popular culture makes for its cultural root.Hedonism is both materialism and egoism, the harm brought by which should not be ignored: it is a threat to the benign progress of economy, a corrosive of politics, a midwife of social corrupt phenomenon and a goad of social contradiction;it is also a cauterant of the Chinese spirit----fighting laboriously.So we have to attach enough importance to it and fight definitely against hedonism.”------(Zhang Yonghong, 2004, Page 36)2.3 Summary The previous research is mainly discuss about the bad results and the nature of the hedonism and the cause of the formation, essence and harm of the current hedonism.But the study on the influence of hedonism to college students is few.So I will focus on this part.I will focus on the hedonism in the cartoon of Garfield's A Tale of Two Kitties.Through the analysis of the character of Garfield and his behavior, I will explain the hedonism of Garfield’s and the hedonism in real society.I will also focus on the reason and harm of the hedonism and its influence to the college students’ life to help them avoid hedonism.Bibliography

1.Oscar Wilde.The picture of Dorian Gray [M] Oversea Publishing

House, 1994 2.Richard Ellmann.Oscar Wilde [M] New York: PenguinBooks, 1988 3.The analysis of hedonism in the novel the picture of Dorian Gray

-----written by Yanghui, 2013 4.The Cause of the Formation, Essence and Harm of the Current

Hedonism-----written by Zhang Yonghong

(Politics Department, school of social science and humanities，Tsinghua University, Beijing 100084, China)

第二篇：汽車(chē)營(yíng)銷(xiāo)論文英文文獻(xiàn)

Foreign automobile marketing mode rare reference to the research for the automobile marketing mode, and also rare.After the existing data

collection and found that foreign automobile marketing mode of literature concentrate on franchising(4S monopoly)in the field.John S Kiff(2000)view is that the car manufacturers, franchise model represents a low input, low-risk and control channel for the market.Franchise mode on the car because franchisees have many requirements, such as the minimum level of sales and service capabilities.Car manufacturers do not need to sell part of investment capital and management, these tasks borne by the dealer.Johny K Johansson McCrane / shaker(1998)that the franchise model is the most important features of manufacturers and distributors from the “zero-sum race” into a mutually supportive relationship between the “win-win” relationship.Abell, Mark(1993)found that consumers store to buy a car through the license, especially high-end cars, not only the purchase of the product itself, but more importantly a symbol of status, peer recognition and the reality of man's spirit so that if The expensive high-end cars with poor car market crowded together on the show, will greatly reduce the value of the former.On automobile marketing mode, many of our scholars from different angles, using different methods to make their respective contributions, mainly in the following areas: Sized Enterprises Jiang-hui, “Multinational Automobile Marketing Models”(2004)proposed: the current mode of the general framework of the car market is divided into three main elements: marketing ideas, marketing

organizations and marketing.Construction of the network from the

marketing point of view, the network marketing model into construction mode, and network by network models and patterns;from the marketing organization's point of view, the agent system into marketing mode, auto trading market system, distribution system of licensing, multi-brand specialty forms, etc.;from the marketing point of view, the agents and direct marketing model into other ways.Hanxue Chun in “System of China's auto sales and auto sales market structure model”(2002)that: a

reasonable model would be automotive products as the main distributor for the leading all aspects of service features, the user at the core to the Automotive enterprises, automobile products(vehicles, parts and

components), car dealers, car product users, car repair services, auto finance services, car insurance services, and business management

together.He Jihong Yu country side and the “Reform and Reconstruction of automobile marketing mode,”(2006), the proposed guidance based on ecological theory, marketing models of new cars: car sales Ecological Park.The park, car manufacturers, dealers, consumers and stakeholders to realize the value of the transfer and for the purpose of forming a value chain and value network, build a “l(fā)iving system” the interests of the community.WANG Yi Jun Wu submerge cases and the “development pattern of China's auto sales model the dynamic features of analysis”(2005)to

construct a development pattern of China's automobile marketing mode of the system dynamics model, marketing model analyzes the dynamic evolution of various characteristics, and prediction within the next few years, China's overall vehicle sales model pattern trends.Mu Xiaoli and Li Yuan in “emerging automobile marketing mode,”(2002)presented a paper on Cultural Marketing Model: Dalian University of arrest and Zhoukuai Bin Yu Duo also “E-commerce will be applied in the automotive marketing”(2002)article, detailed analysis of the e-commerce applications in the automotive industry opportunities and difficulties, and e-business transformation of Chinese auto industry made a preliminary study.Bear Country Dr.Qian Zaiqi thesis “based on the value of transferring the system mode selection of the Chinese car market evaluation”(2006), the use of fuzzy comprehensive evaluation model, from value creation, value added, value delivery and value of collaborative 4 categories 30 transferring the system to establish the value of indicators

competitiveness evaluation index system of the car on the five main marketing mode were evaluated.In summary, the present theoretical model of vehicle service marketing research is lagging behind, the discussion on the practical level, more, there is a certain lack of theoretical depth;from a local point of view of many, but a comprehensive systematic infrequent.The rapid development of practice, an urgent need for our automotive service marketing model features, performance and its future pattern of running in-depth, Ji Tong analysis and research, so as to China's automotive industry to provide the sound development of the future theory of Jian Yi Zhi Dao and useful.原文：

國(guó)外少有汽車(chē)營(yíng)銷(xiāo)模式的提法，對(duì)于汽車(chē)營(yíng)銷(xiāo)模式的研究也并不多見(jiàn)。經(jīng)過(guò)對(duì)現(xiàn)有資料的收集和整理發(fā)現(xiàn)，國(guó)外汽車(chē)營(yíng)銷(xiāo)模式的文獻(xiàn)集中在研究特許經(jīng)營(yíng)（4S專(zhuān)賣(mài)）領(lǐng)域。John S Kiff(2000)的觀點(diǎn)是對(duì)汽車(chē)制造商來(lái)說(shuō)，特許經(jīng)營(yíng)模式代表著一種低投入、低風(fēng)險(xiǎn)和針對(duì)市場(chǎng)的可控渠道。因?yàn)樘卦S經(jīng)營(yíng)模式對(duì)汽車(chē)特許經(jīng)銷(xiāo)商有許多要求，諸如最低銷(xiāo)售水平和服務(wù)能力等。汽車(chē)制造商不必對(duì)銷(xiāo)售環(huán)節(jié)投入資金和管理，這些任務(wù)由經(jīng)銷(xiāo)商承擔(dān)。Johny K Johansson

McCrane/shaker(1998)認(rèn)為特許經(jīng)營(yíng)模式最重要的特點(diǎn)是制造商和經(jīng)銷(xiāo)商從“零和竟賽”的關(guān)系轉(zhuǎn)化為相互支持的“雙贏”關(guān)系。Abell，Mark(1993)研究發(fā)現(xiàn)，消費(fèi)者通過(guò)特許專(zhuān)賣(mài)店購(gòu)買(mǎi)汽車(chē)特別是高檔車(chē)，不僅是購(gòu)買(mǎi)產(chǎn)品本身，更重要的是一種地位的象征、同齡人的認(rèn)同以及現(xiàn)實(shí)男子漢的氣概等，如果這些昂貴的高檔車(chē)同低劣的車(chē)一同放在擁擠的市場(chǎng)中展示，會(huì)大大降低前者的附加值。關(guān)于汽車(chē)營(yíng)銷(xiāo)模式，我國(guó)許多學(xué)者從不同的角度，利用不同的方法，做出了各自的貢獻(xiàn)，主要表現(xiàn)在以下幾個(gè)方面：康燦華、姜輝在《跨國(guó)公司在華汽車(chē)營(yíng)銷(xiāo)模式研究》（2004）中提出：目前一般把汽車(chē)營(yíng)銷(xiāo)模式的框架劃分為三大要素:營(yíng)

銷(xiāo)理念、營(yíng)銷(xiāo)組織和營(yíng)銷(xiāo)手段。并從營(yíng)銷(xiāo)網(wǎng)絡(luò)的構(gòu)建角度，把營(yíng)銷(xiāo)模式分成建網(wǎng)模式、借網(wǎng)模式和并網(wǎng)模式;從營(yíng)銷(xiāo)組織的角度，把營(yíng)銷(xiāo)模式分成總代理制、汽車(chē)交易市場(chǎng)制、特許經(jīng)銷(xiāo)制、多品牌專(zhuān)賣(mài)形式等；從營(yíng)銷(xiāo)方式的角度，把營(yíng)銷(xiāo)模式分成代理和直銷(xiāo)等幾種方式。韓學(xué)春在《中國(guó)汽車(chē)營(yíng)銷(xiāo)體系和汽車(chē)銷(xiāo)售市場(chǎng)結(jié)構(gòu)模式的探討》（2002）中指出：合理的模式應(yīng)該以汽車(chē)產(chǎn)品為主體、經(jīng)銷(xiāo)商為主導(dǎo)、全方面服務(wù)為特點(diǎn)、用戶(hù)為核心地把汽車(chē)制造企業(yè)、汽車(chē)產(chǎn)品(整車(chē)、零部件)、汽車(chē)經(jīng)銷(xiāo)商、汽車(chē)產(chǎn)品用戶(hù)、汽車(chē)維修服務(wù)、汽車(chē)金融服務(wù)、汽車(chē)保險(xiǎn)服務(wù)和工商管理聯(lián)系在一起。俞國(guó)方和賀繼紅在《汽車(chē)營(yíng)銷(xiāo)模式變革與重構(gòu)》（2006）中，提出了基于生態(tài)學(xué)理論為指導(dǎo)的新型汽車(chē)營(yíng)銷(xiāo)模式:汽車(chē)營(yíng)銷(xiāo)生態(tài)園。園區(qū)內(nèi)，汽車(chē)生產(chǎn)商、經(jīng)銷(xiāo)商、消費(fèi)者及相關(guān)利益者以?xún)r(jià)值轉(zhuǎn)移和實(shí)現(xiàn)為目的，形成了價(jià)值鏈和價(jià)值網(wǎng)，構(gòu)建了“類(lèi)生物”的利益共同體。吳泅宗和王奕俊在《中國(guó)汽車(chē)營(yíng)銷(xiāo)模式發(fā)展格局的動(dòng)態(tài)特征分析》（2005）中，構(gòu)建了中國(guó)汽車(chē)營(yíng)銷(xiāo)模式發(fā)展格局的系統(tǒng)動(dòng)力學(xué)模型，剖析了各種營(yíng)銷(xiāo)模式的動(dòng)態(tài)演化特征，并且預(yù)測(cè)了未來(lái)幾年內(nèi)中國(guó)汽車(chē)營(yíng)銷(xiāo)模式格局的總體發(fā)展趨勢(shì)。牟曉莉和袁理在《新興汽車(chē)營(yíng)銷(xiāo)模式探討》（2002）一文中介紹了文化營(yíng)銷(xiāo)模式：大連理工大學(xué)的逮宇鐸和周會(huì)斌也在《電子商務(wù)將在汽車(chē)營(yíng)銷(xiāo)中得到應(yīng)用》（2002）一文中詳細(xì)分析了電子商務(wù)在汽車(chē)工業(yè)中應(yīng)用的機(jī)會(huì)和困難，并對(duì)中國(guó)汽車(chē)工業(yè)的電子商務(wù)改造進(jìn)行了初步的探討。熊?chē)?guó)錢(qián)在其博士論文《基于價(jià)值讓渡系統(tǒng)的中國(guó)轎車(chē)營(yíng)銷(xiāo)模式選擇的評(píng)價(jià)》（2006）中，借助模糊綜合評(píng)價(jià)模型，從價(jià)值創(chuàng)造、價(jià)值增值、價(jià)值交付和價(jià)值協(xié)同4大類(lèi)30個(gè)指標(biāo)建立了價(jià)值讓渡系統(tǒng)競(jìng)爭(zhēng)力的評(píng)價(jià)指標(biāo)體系，對(duì)五種主要的轎車(chē)營(yíng)銷(xiāo)模式進(jìn)行了評(píng)價(jià)。綜上所述，目前有關(guān)汽車(chē)服務(wù)營(yíng)銷(xiāo)模式理論上的研究相對(duì)滯后，實(shí)際操作層面上的討論較多，有一定理論深度的探討不夠；從某個(gè)角度出發(fā)的局部研究多，但全面的系統(tǒng)性研究較少。實(shí)踐的迅速發(fā)展，迫切需要對(duì)我國(guó)汽車(chē)服務(wù)營(yíng)銷(xiāo)模式特征、運(yùn)行績(jī)效及其未來(lái)格局進(jìn)行深入、系統(tǒng)的分析和研究，從而為我國(guó)汽車(chē)產(chǎn)業(yè)未來(lái)的良性發(fā)展提供理論指導(dǎo)和有益的建議。

相似文獻(xiàn)：國(guó)外汽車(chē)企業(yè)營(yíng)銷(xiāo)模式對(duì)于我國(guó)的啟示 The Enlightenment of the Marketing Modes of the Foreign Automobile Enterprises on Our Country 筆者:張建英, 期刊 科技諜報(bào)開(kāi)發(fā)與經(jīng)濟(jì)SCI/TECH INFORMATION DEVELOPMENT & ECONOMY 2006年 第11期我國(guó)汽車(chē)市場(chǎng)營(yíng)銷(xiāo)模式探討 筆者:白玉,程莎, 期刊 神州團(tuán)體經(jīng)濟(jì)CHINA COLLECTIVE ECONOMY 2007年 第30期我國(guó)汽車(chē)營(yíng)銷(xiāo)模式的現(xiàn)狀及對(duì)于策 筆者:邢偉, 期刊 天津職工現(xiàn)代企業(yè)管理學(xué)院學(xué)報(bào)JOURNAL OF TIANJIN MODERN ENTERPRISE MANAGEMENT COLLEGE FOR STAFF AND WORKERS 2003年 第04期關(guān)于我國(guó)汽車(chē)營(yíng)銷(xiāo)模式成長(zhǎng)的探討 Probing into Chellona automobile

marketing mode development 筆者:劉飛,徐成, 期刊-焦點(diǎn)期刊 特區(qū)經(jīng)濟(jì)SPECIAL ZONE ECONOMY 2007年 第08期淺顯的議論我國(guó)汽車(chē)營(yíng)銷(xiāo)模式 筆者:蔡云,聶丹丹, 期刊 神州團(tuán)體經(jīng)濟(jì)CHINA COLLECTIVE ECONOMY 2007年 第08期我國(guó)汽車(chē)市場(chǎng)營(yíng)銷(xiāo)模式和計(jì)謀的成長(zhǎng)標(biāo)的目的 Development Orientation of The Sales Mode and Strategy in Chellona Automobile Market 筆者:胡曉, 期刊 上海汽車(chē)SHANHAI AUTO 2002年 第10期

第三篇：英文文獻(xiàn)

民營(yíng)企業(yè)文化建設(shè)研究

本文轉(zhuǎn)自淺論天下

民營(yíng)企業(yè)是我國(guó)經(jīng)濟(jì)建設(shè)中的重要力量。但許多民營(yíng)企業(yè)經(jīng)營(yíng)管理上存在一個(gè)共同的問(wèn)題，即忽視企業(yè)文化建設(shè)，缺乏優(yōu)秀的企業(yè)文化。21世紀(jì)的企業(yè)競(jìng)爭(zhēng)將突出地體現(xiàn)在企業(yè)文化力的競(jìng)爭(zhēng)上，企業(yè)文化管理將是繼經(jīng)驗(yàn)管理和科學(xué)管理之后的一種新的管理方式。在文化管理日益受到重視的今天，民營(yíng)企業(yè)必須加強(qiáng)企業(yè)文化建設(shè)，以此改善經(jīng)營(yíng)管理，為企業(yè)的發(fā)展提供持久的內(nèi)在動(dòng)力。民營(yíng)企業(yè)文化的發(fā)展有一個(gè)歷史的過(guò)程，形成了民營(yíng)企業(yè)文化多樣的特征。本文總結(jié)了民營(yíng)企業(yè)文化建設(shè)的現(xiàn)狀，對(duì)目前民營(yíng)企業(yè)文化建設(shè)存在的誤區(qū)進(jìn)行了詳細(xì)分析。在此基礎(chǔ)上，本文提出了民營(yíng)企業(yè)文化建設(shè)的指導(dǎo)原則、方向、方法和相應(yīng)措施，并對(duì)如何培育有特色的民營(yíng)企業(yè)文化提出了相應(yīng)的對(duì)策。最后，以正泰集團(tuán)為例，進(jìn)行了民營(yíng)企業(yè)文化建設(shè)的案例分析。

Private-owned enterprises are very important force in our country“s economic construction.However, there is a common issue existing in many private-owned enterprises in their business administration that is they neglect the enterprise culture construction and lack of excellent enterprise culture.The competitions of enterprise in 21st century will highlight in competition of culture strength.The enterprise culture management will become a new management way after the management way of experience and science.The private-owned enterprises must strengthen culture construction so as to improve business administration and provide permanent internal impetus for the development of enterprises.The development of the private-owned enterprise”s culture has a historical process and forms a diversiform character.The article sums up the actuality of the Private-owned enterprise“s culture construction and provides detailed analysis for mistakes in the private-owned enterprise”s culture construction at present.On the basis of it, the article put forwards the instructional principia, direction, method and corresponding measure for the private-owned enterprise“s culture construction and provides the corresponding suggestion for how to develop the private-owned enterprise”s culture that has distinguished features.According to the case of Zhengtai Company, this article also gives empirical analysis of the enterprise culture construction.本文轉(zhuǎn)自淺論天下

第四篇：英文文獻(xiàn)翻譯

數(shù)字印刷的未來(lái)

------北大方正的董事長(zhǎng)劉小琨在國(guó)際論壇上對(duì)于印刷技術(shù)的發(fā)展的發(fā)言

在我們外國(guó)友人介紹了他們的數(shù)字印刷技術(shù)和創(chuàng)新后，我想借這次機(jī)會(huì)去介紹北大方正對(duì)于印刷業(yè)的想法。

北大方正是一個(gè)基于它擁有自己的偉大的獨(dú)立的技術(shù)，服務(wù)與全球媒體行業(yè)的技術(shù)公司。我們提供一個(gè)先進(jìn)的商業(yè)模式和一個(gè)廣闊的市場(chǎng)營(yíng)銷(xiāo)觀點(diǎn)。我們提供報(bào)紙和出版行業(yè)的一個(gè)從最初的內(nèi)容到最終的內(nèi)容出版的完整的應(yīng)用程序解決方案。我們提供商業(yè)印刷公司印刷過(guò)程的一個(gè)完整的解決方案和印前，印刷，印后的管理，并提供政府機(jī)關(guān)完整和可靠的系統(tǒng)制作和發(fā)送官方文件。

數(shù)字印刷和北大方正的造詣

作為數(shù)字印刷，我相信它包含三個(gè)方面，第一方面是數(shù)字化的生產(chǎn)流程，第二個(gè)方面是印刷過(guò)程，第三個(gè)方面是管理。

首先，我想去解釋生產(chǎn)流程的數(shù)字化。生產(chǎn)流程的數(shù)字化包括排版，imposition，打樣，制版，印刷，印前JDF指令和工作流程。隨著技術(shù)的發(fā)展，數(shù)字化生產(chǎn)流程已經(jīng)包含越來(lái)越多的項(xiàng)目。印刷技術(shù)已經(jīng)改變了激光圖像雕刻到CTP和數(shù)字印刷，從印前的數(shù)字化到印前，印刷和印后的集成。數(shù)字化生產(chǎn)流程是數(shù)字印刷的基礎(chǔ)。它是效率、質(zhì)量和成本的一個(gè)重要保證。

生產(chǎn)流程的數(shù)字化將必然導(dǎo)致印刷內(nèi)容的數(shù)字化。數(shù)字化文件基于更方便長(zhǎng)距離傳輸?shù)奈募袷?。這需要我們?nèi)?chuàng)建一個(gè)可存儲(chǔ)、查詢(xún)和轉(zhuǎn)載的印刷文件數(shù)據(jù)庫(kù)，提供印刷購(gòu)買(mǎi)者較好的印刷服務(wù)。電子通訊、圖書(shū)和雜志已經(jīng)成為印刷媒體多次輸入及輸出技術(shù)的一個(gè)重要的完整的模型技術(shù)。

最后，管理數(shù)字化已成為印刷數(shù)字化的一個(gè)重要的部分。管理數(shù)字化包括設(shè)置印刷服務(wù)網(wǎng)絡(luò)，它指的是自動(dòng)提供更快的服務(wù)報(bào)價(jià)，跟蹤工作等等。管理數(shù)字化還包括加強(qiáng)員工和財(cái)產(chǎn)資源的管理，項(xiàng)目管理的準(zhǔn)確的項(xiàng)目計(jì)算，客戶(hù)關(guān)系管理系統(tǒng)的市場(chǎng)和銷(xiāo)售數(shù)據(jù)庫(kù)的實(shí)現(xiàn)，以及編輯、印刷、分工的集成管理。管理數(shù)字化已經(jīng)越來(lái)越緊跟生產(chǎn)流程的數(shù)字化的腳步。

印刷數(shù)字化的這三個(gè)方面是我的觀點(diǎn)。那么方正在這三個(gè)方面已經(jīng)做了或者實(shí)現(xiàn)了什么呢？ 方正在生產(chǎn)流程的數(shù)字化的實(shí)現(xiàn)是包含一下產(chǎn)品在內(nèi)的，包括方正FIT頁(yè)面布局軟件，Wenhe 拼版軟件，EagleProof，EagleDot 數(shù)碼打樣，語(yǔ)言文體庫(kù)，RIP，打印控制器，ElecRoc 工作流程和CTP，EasiPrint 數(shù)碼印刷系統(tǒng)和SuperLine 防偽系統(tǒng)。同時(shí)在印刷內(nèi)容數(shù)字化中，方正有多媒體內(nèi)容系統(tǒng)和數(shù)字化資產(chǎn)管理印刷系統(tǒng)。我們?cè)跀?shù)字化管理上也有RIP和分配系統(tǒng)。對(duì)于數(shù)字化印刷，方正已經(jīng)做了很多貢獻(xiàn)。

我們現(xiàn)在看看全球印前數(shù)字化的進(jìn)程。CTF已經(jīng)進(jìn)入了它的發(fā)展的最后階段。CTF已經(jīng)在其發(fā)展的頂峰。數(shù)字化彩色印刷正在迅速發(fā)展。

數(shù)碼印刷的全球趨勢(shì)

數(shù)字化印前軟件的全球進(jìn)程是怎樣呢？我們可以看到，RIP應(yīng)用程序已經(jīng)達(dá)到了頂峰。印刷和可變數(shù)據(jù)印刷正迅速發(fā)展，同時(shí)完整綜合的印刷工作流程在穩(wěn)健地發(fā)展。中國(guó)的印刷趨勢(shì)與全球印刷趨勢(shì)有一點(diǎn)點(diǎn)差異。這些差異體現(xiàn)在發(fā)達(dá)地區(qū)和發(fā)展中地區(qū)。發(fā)展中地區(qū)需要很長(zhǎng)時(shí)間和很大空間去達(dá)到發(fā)達(dá)地區(qū)的水平。

接下來(lái)讓我們?nèi)タ纯碈TP的趨勢(shì)。我之前已經(jīng)提到，CTF已經(jīng)進(jìn)入它的生命周期的最后階段，但是它仍有一些新的發(fā)展，原因如下：成熟的CTF生產(chǎn)流程，集成系統(tǒng)的特性，高成本高效率的性能，高投資高回報(bào)的性能，廣泛的市場(chǎng)基礎(chǔ)和在中國(guó)不同地區(qū)，需求的不同。在中國(guó)接下來(lái)的三年里，CTF的就職人員數(shù)量每年將約100人。在接下來(lái)的幾年里，CTF和CTP將并存在市場(chǎng)上。

對(duì)于CTP，在一些發(fā)達(dá)國(guó)家和發(fā)達(dá)地區(qū)，它已經(jīng)十分受歡迎。由于CTP的全面數(shù)字化，CTP的生命歷程將比CTF的生命歷程長(zhǎng)。在中國(guó)，CTP仍處于一個(gè)發(fā)展的階段。隨著CTP設(shè)備和制版的價(jià)格的降低，CTP應(yīng)用程序?qū)⑹股a(chǎn)最大化。從2006年起，在中國(guó)，CTP的安裝已經(jīng)達(dá)到750臺(tái)，以后的每年增加200-300臺(tái)。我們相信未來(lái)的幾年里，CTP將以高成本高效率的性能成為印刷市場(chǎng)的主流。至于全球市場(chǎng)，我們可以看到，CTP的應(yīng)用程序的發(fā)展在美國(guó)變得越來(lái)越慢，同時(shí)，在歐洲，CTP應(yīng)用程序的發(fā)展也變得平緩，但是在中國(guó)和南美，CTP仍處于一個(gè)快速增長(zhǎng)的階段。

接下來(lái)我想分享一下數(shù)字化工作流程的所有應(yīng)用趨勢(shì)。CTP和工作流程組成CTP系統(tǒng)。CTP的安裝不僅僅是對(duì)設(shè)備的購(gòu)買(mǎi)，而是擁有工作流程軟件，程序，制版和系統(tǒng)設(shè)備?；贘DF/JDF的工作流程能夠連接印前到印刷到印后，它已經(jīng)成為CTP系統(tǒng)的核心。我想在這兒提到的是：方正的ElecRoc 工作流程系統(tǒng)和CTP 應(yīng)用技術(shù)是被特別設(shè)計(jì)的，符合中國(guó)（和亞洲）的印刷企業(yè)。對(duì)于工作流程來(lái)說(shuō)，網(wǎng)點(diǎn)，色彩管理，字體語(yǔ)言庫(kù)，捕捉和油墨控制是最重要的組成部分。正在應(yīng)用的是膠印和數(shù)碼印刷合成的集成工作流程。在印刷企業(yè)里，對(duì)于公司的管理，緊密結(jié)合ERP系統(tǒng)的數(shù)字化工作流程將變成基本的平臺(tái)。

現(xiàn)在，讓我們來(lái)看一下印刷進(jìn)程的全球趨勢(shì)。從2005年到2010年，膠印，數(shù)碼印刷和附加服務(wù)的全球百分比將會(huì)增加。印刷進(jìn)程中將逐漸從膠版印刷向數(shù)碼印刷，然后再向附加服務(wù)轉(zhuǎn)移。

傳統(tǒng)膠印雖然仍處于正在增長(zhǎng)的趨勢(shì)，但是它在印刷市場(chǎng)所占的份額卻正在下降，而數(shù)碼印刷所占印刷市場(chǎng)的份額正以我們可見(jiàn)的狀態(tài)迅速增長(zhǎng)。這是印刷工藝的一個(gè)改變，盡管在未來(lái)很長(zhǎng)一段時(shí)間里，膠印將仍然是印刷技術(shù)的主要力量。由于數(shù)碼印刷的快速增長(zhǎng)，它將提高它在印刷市場(chǎng)的份額。數(shù)碼印刷有短版活件，可變數(shù)據(jù)印刷，高速印刷，遠(yuǎn)程印刷和印刷個(gè)性化這些特殊的優(yōu)勢(shì)。印刷現(xiàn)在不僅僅是一個(gè)工藝，它還讓我們有廣泛的為購(gòu)買(mǎi)者提供附加服務(wù)的機(jī)會(huì)。

下面是我們對(duì)噴墨印刷發(fā)展的看法。從2005年到2010年，在商業(yè)印刷的領(lǐng)域里，直郵，傳統(tǒng)印刷，包裝印刷，標(biāo)簽和出版都將快速發(fā)展。直郵行業(yè)的增長(zhǎng)率將達(dá)到24%，包裝印刷將達(dá)到60%，標(biāo)簽印刷將達(dá)到39.9%。我們可以得出結(jié)論，噴墨印刷即將突破中國(guó)市場(chǎng)。

噴墨印刷發(fā)展是隨著數(shù)碼印刷發(fā)展起來(lái)的，干墨粉成像是最受歡迎的成像技術(shù)。但是由于格式，速度和襯底的限制，干墨粉成像技術(shù)的發(fā)展面臨限制。以上所有的限制和劣勢(shì)都能夠被克服來(lái)滿(mǎn)足生產(chǎn)的需求。噴墨印刷技術(shù)近年來(lái)已經(jīng)在迅速發(fā)展，并且將成為數(shù)碼印刷的主流。在包裝，標(biāo)簽和出版領(lǐng)域，噴墨印刷的行業(yè)增長(zhǎng)率將顯著增加。數(shù)碼印刷將隨著高性能印刷服務(wù)和工作流程的支持而發(fā)展。

印刷行業(yè)不僅僅是一個(gè)制造行業(yè)或者是一個(gè)服務(wù)行業(yè)，而更重要的是，也是繼承我們民族文化的一個(gè)最初的行業(yè)。全球印刷行業(yè)是非常大的，收入多達(dá)六千億美元。它對(duì)于中國(guó)，是一個(gè)挑戰(zhàn)，更是一個(gè)機(jī)會(huì)。面對(duì)如此激烈的競(jìng)爭(zhēng)，全球印刷購(gòu)買(mǎi)者想要尋求擁有更好的成本效益性能的印刷服務(wù)的提供者。中國(guó)印刷行業(yè)將持續(xù)創(chuàng)新和發(fā)展。印刷質(zhì)量的改善和印刷服務(wù)的成本優(yōu)勢(shì)將使得中國(guó)成為國(guó)際合作印刷服務(wù)的供應(yīng)商。

數(shù)碼印刷為印刷需求帶來(lái)新的機(jī)會(huì)，為客戶(hù)提供個(gè)性化印刷和短版印刷。它為附加服務(wù)提供了極大的潛在的機(jī)會(huì)。傳統(tǒng)印刷將與數(shù)碼印刷共存，并且通過(guò)集成的工作流程一起工作?；诨ヂ?lián)網(wǎng)的電子期刊將對(duì)紙質(zhì)出版帶來(lái)一些影響，但對(duì)于整個(gè)印刷行業(yè)，它幾乎沒(méi)有影響。

基于之前提到的數(shù)碼印刷的不同方面，方正提供一個(gè)集成的從工作流程的數(shù)字化到內(nèi)容創(chuàng)建再到管理的解決方案。這個(gè)集成的解決方案包含從手稿的最初材料到成品的最終出版的完整的工作流程的管理。它是一個(gè)基于數(shù)字化內(nèi)容資源管理和資源管理工作流程的平臺(tái)。在這個(gè)集成的解決方案里，方正也為每一個(gè)領(lǐng)域提供個(gè)性化的解決方案。

結(jié)語(yǔ)

最后，我想總結(jié)一下方正對(duì)于數(shù)碼印刷的看法。數(shù)字化技術(shù)不僅僅為印刷行業(yè)提供了先進(jìn)的工具，還提供了準(zhǔn)確的管理方法。數(shù)字化技術(shù)使得印刷，出版和信息服務(wù)合成一體成為可能。它將改變印刷和出版的配置。它將帶來(lái)新的機(jī)遇。方正將致力于中國(guó)印刷和出版行業(yè)和其他隨從行業(yè)的技術(shù)改進(jìn)。

第五篇：會(huì)計(jì)專(zhuān)業(yè)英文文獻(xiàn)

The Optimization Method of Financial Statements Based on Accounting Management Theory

ABSTRACT

This paper develops an approach to enhance the reliability and usefulness of financial statements.International Financial Reporting Standards(IFRS)was fundamentally flawed by fair value accounting and asset-impairment accounting.According to legal theory and accounting theory, accounting data must have legal evidence as its source document.The conventional “mixed attribute” accounting system should be replaced by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements.The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.INTRODUCTION

Based on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards(hereinafter referred to as “the International Standards”)for reference.The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively.The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction.On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II.OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATION

As an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time.Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements.From the perspective of “public interests”, reliability and legal evidence are required as qualitative characters, which is the origin of the traditional “historical cost accounting”.From the perspective of “private interest”, security investors and financial regulatory authorities

hope that financial statements reflect changes of market prices timely recording “objective” market conditions.This is the origin of “fair value accounting”.Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China.These ideas and perspectives enriched the understanding of the financial statements in China.These achievements deserve our full assessment and should be fully affirmed.However, academia and standard-setters are also aware that International Standards are still in the process of developing.The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III.THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEM

Whether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time.We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing.They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified.Accounting process will not need assets impairment and fair value any longer.Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented.Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements.Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment.Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books;instead, they only need to list the fair value information at the balance sheet date.In addition, since the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled.Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified.The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as “not supported by legal

evidences”.Accountants and auditors can quickly adapt to this financial statements system, without the need of training.In this way, they can save a lot of time to help companies to improve management efficiency.Surveys show that the above design of financial statements is popular with accountants and auditors.Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV.CONCLUSIONS AND POLICY RECOMMENDATIONS

The current rule of mixed presentation of fair value data and historical cost data could be improved.The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting.China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective.By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors

We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于會(huì)計(jì)管理理論的財(cái)務(wù)報(bào)表的優(yōu)化方法

摘要

本文提供了一個(gè)方法，以提高財(cái)務(wù)報(bào)表的可靠性和實(shí)用性。國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS）的根本缺陷是公平價(jià)值核算和資產(chǎn)減值核算。根據(jù)法律理論和會(huì)計(jì)理論，會(huì)計(jì)數(shù)據(jù)必須具有作為其源文件的法律證據(jù)。傳統(tǒng)的“混合屬性的”會(huì)計(jì)制度應(yīng)改為一個(gè)“獨(dú)立”的歷史成本和公允價(jià)值被嚴(yán)格分開(kāi)的財(cái)務(wù)報(bào)表系統(tǒng)。本文建議的優(yōu)化方法將大大提高財(cái)務(wù)報(bào)表的可靠性和實(shí)用性。

一、引言

根據(jù)國(guó)際會(huì)計(jì)銜接辦法，財(cái)政部發(fā)布2006年企業(yè)會(huì)計(jì)標(biāo)準(zhǔn)的情況，以供參考《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則》（以下簡(jiǎn)稱(chēng)《國(guó)際標(biāo)準(zhǔn)》）。在企業(yè)會(huì)計(jì)準(zhǔn)則公平價(jià)值核算成功擴(kuò)展的意義上，會(huì)計(jì)核算應(yīng)當(dāng)客觀地反映市場(chǎng)價(jià)值。會(huì)計(jì)改革的目標(biāo)是建立會(huì)計(jì)后續(xù)的理論與方法,使用國(guó)際先進(jìn)理論的借鑒不僅是必要的,也符合我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)建設(shè)的需要。在已獲得的成果和國(guó)際標(biāo)準(zhǔn)的局限性進(jìn)行全面評(píng)估的基礎(chǔ)上，提出了一種立場(chǎng)，以深化會(huì)計(jì)改革和加強(qiáng)會(huì)計(jì)法規(guī)的穩(wěn)定性。

二、優(yōu)化系統(tǒng)的財(cái)務(wù)報(bào)表：法律事實(shí)與財(cái)務(wù)展望并聯(lián)上市

作為一種重要的管理活動(dòng)，會(huì)計(jì)上應(yīng)根據(jù)分類(lèi)統(tǒng)計(jì)信息系統(tǒng)的使用，全心全意為微觀經(jīng)濟(jì)管理，并在同一時(shí)間宏觀調(diào)控。財(cái)務(wù)報(bào)表的系統(tǒng)優(yōu)化應(yīng)盡量使自己考慮宏觀和微觀層面的財(cái)務(wù)報(bào)表的要求的所有方面。

為什么企業(yè)需要編制財(cái)務(wù)報(bào)表？誰(shuí)的要求應(yīng)該考慮編制在財(cái)務(wù)報(bào)表內(nèi)？這些問(wèn)題是基本問(wèn)題，我們應(yīng)該考慮對(duì)財(cái)務(wù)報(bào)表的優(yōu)化。從法律的角度考察“公共利益”、可靠性和法定證據(jù)中需要定性的特點(diǎn)，是傳統(tǒng)的“歷史成本會(huì)計(jì)”的由來(lái)。從“私人利益”來(lái)看，證券投資者和金融監(jiān)管當(dāng)局希望財(cái)務(wù)報(bào)表反映市場(chǎng)價(jià)格，及時(shí)記錄“客觀”的市場(chǎng)條件的變化。這是“公平價(jià)值會(huì)計(jì)”的由來(lái)。一套財(cái)務(wù)報(bào)表是否能夠匹配這兩種不同的觀點(diǎn)和平衡公共利益與私人利益?為了解決這個(gè)問(wèn)題，我們?cè)O(shè)計(jì)了一個(gè)新的資產(chǎn)負(fù)債表和損益表。

從1992年到2006年,大量的新思路、新觀點(diǎn)被引進(jìn)到中國(guó)的會(huì)計(jì)實(shí)踐,國(guó)際

會(huì)計(jì)準(zhǔn)則在中國(guó)的會(huì)計(jì)改革中漸變。這些思想和觀點(diǎn)豐富了對(duì)中國(guó)的財(cái)務(wù)報(bào)表的理解。這些成就值得我們充分評(píng)估，并應(yīng)予以充分肯定。然而，學(xué)術(shù)界和標(biāo)準(zhǔn)制定者也知道，國(guó)際標(biāo)準(zhǔn)仍然在發(fā)展中。文中提出的財(cái)務(wù)報(bào)表會(huì)計(jì)改革新格式的目的，是推進(jìn)到一個(gè)關(guān)于國(guó)際趨同的更深層次的基礎(chǔ)上。

三、提高系統(tǒng)財(cái)務(wù)報(bào)表的實(shí)用性

財(cái)務(wù)報(bào)表是否能夠保持其穩(wěn)定性呢？在同一時(shí)間要?jiǎng)訂T供應(yīng)方和需求方的積極性。我們應(yīng)該考慮是否能滿(mǎn)足財(cái)務(wù)報(bào)表的宏觀經(jīng)濟(jì)調(diào)控和企業(yè)管理的要求，并且是否受數(shù)以百萬(wàn)計(jì)的會(huì)計(jì)師的歡迎。會(huì)計(jì)師負(fù)責(zé)編制財(cái)務(wù)報(bào)表，審核員負(fù)責(zé)審核工作。他們將受益于新的財(cái)務(wù)報(bào)表的執(zhí)行情況。

首先，對(duì)于會(huì)計(jì)師來(lái)說(shuō)，在這個(gè)孤立的歷史成本會(huì)計(jì)和公允價(jià)值會(huì)計(jì)的設(shè)計(jì)下，他們的日常核算的做法大大簡(jiǎn)化。會(huì)計(jì)處理將不再需要資產(chǎn)減值準(zhǔn)備和公允價(jià)值了。會(huì)計(jì)賬簿記錄減值不會(huì)為歷史成本會(huì)計(jì)和資產(chǎn)再增值，是全面落實(shí)。根據(jù)評(píng)價(jià)，公允價(jià)值的信息將被記錄在資產(chǎn)負(fù)債表日，并且只能在財(cái)務(wù)報(bào)表。歷史成本會(huì)計(jì)是更有可能被稅務(wù)機(jī)關(guān)認(rèn)可，從而節(jié)省了大量的納稅調(diào)整的工作量。會(huì)計(jì)師不需要計(jì)算遞延所得稅費(fèi)用，獲利后的實(shí)現(xiàn)表稅被公司法認(rèn)可，解決了決定可獲得利潤(rùn)分配的問(wèn)題。會(huì)計(jì)師不需要在會(huì)計(jì)賬簿記錄證券投資者需要的公允價(jià)值信息，相反，他們只需要列出在資產(chǎn)負(fù)債表日的公允價(jià)值的資料。此外，因?yàn)樵趯?shí)線表中的數(shù)據(jù)具有法律的公信力，所以會(huì)計(jì)師的法律風(fēng)險(xiǎn)可以得到很好的控制。

其次，對(duì)會(huì)計(jì)處理的隨意性將會(huì)減少，審計(jì)員的審查過(guò)程將大大簡(jiǎn)化。獨(dú)立審計(jì)師在審計(jì)虛線表時(shí)就不必承擔(dān)相當(dāng)大的審計(jì)法律風(fēng)險(xiǎn)，因?yàn)閬?lái)自于公允價(jià)值信息的風(fēng)險(xiǎn)已被認(rèn)定為“不合法的證據(jù)支持”。會(huì)計(jì)師和審計(jì)師能盡快地適應(yīng)這個(gè)財(cái)務(wù)報(bào)表系統(tǒng),而不需要訓(xùn)練。這樣，他們可以節(jié)省很多時(shí)間來(lái)幫助企業(yè)提高管理效率。調(diào)查表明，上述財(cái)務(wù)報(bào)表的設(shè)計(jì)在會(huì)計(jì)師和審計(jì)師中很受歡迎。由于會(huì)計(jì)和審計(jì)的工作量已大幅減少，因此，審計(jì)和評(píng)估的總開(kāi)支將不會(huì)超過(guò)目前的水平。

總之，從供應(yīng)方和需求方的角度來(lái)看，改進(jìn)后的財(cái)務(wù)報(bào)表沒(méi)有增加預(yù)計(jì)，而且將加強(qiáng)財(cái)務(wù)報(bào)表的有用性，且不增加供給的負(fù)擔(dān)。

四．結(jié)論和政策建議

當(dāng)前混合了陳述公允價(jià)值和歷史成本的數(shù)據(jù)可以被改善。公允價(jià)值的核心理念是使財(cái)務(wù)報(bào)表反映資產(chǎn)和負(fù)債的公允價(jià)值，因此我們可以從資產(chǎn)減去負(fù)債的公允價(jià)值來(lái)獲得的凈公允價(jià)值。

然而，目前的國(guó)際標(biāo)準(zhǔn)不執(zhí)行這個(gè)概念，而是要設(shè)法改造部分歷史成本會(huì)計(jì)，從而導(dǎo)致減值核算和公允價(jià)值會(huì)計(jì)混淆使用。20世紀(jì)80年代以來(lái)，中國(guó)的會(huì)計(jì)學(xué)術(shù)研究一直是循序漸進(jìn)的，現(xiàn)在已經(jīng)引進(jìn)了一種企業(yè)財(cái)務(wù)報(bào)表的混合屬性模型。

通過(guò)區(qū)分財(cái)務(wù)預(yù)期的法律事實(shí)，我們可以平衡公眾利益和私人利益，可以重新設(shè)計(jì)以提高管理效率為主要目標(biāo)的財(cái)務(wù)報(bào)表和實(shí)施更高層次的法律制度。通過(guò)展示一套在同一時(shí)的公允價(jià)值和歷史成本的財(cái)務(wù)報(bào)表，不僅滿(mǎn)足國(guó)內(nèi)法律關(guān)于保管賬簿需要，也符合金融監(jiān)管部門(mén)和證券投資者的需求。

我們希望從業(yè)者和理論家在改善財(cái)務(wù)報(bào)表，從而建立一個(gè)財(cái)務(wù)報(bào)表系統(tǒng)的問(wèn)題上提出建議，不僅滿(mǎn)足了國(guó)內(nèi)的需求，而且也與國(guó)際標(biāo)準(zhǔn)吻合。