Accounting ethics
Barron's Kathleen Elliott
Abstract
Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting ethics were first introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.
Key words：Accounting Ethics Education
Contents
1 Importance of ethics
2 History
3 Teaching ethics
4 Accounting scandals
1.Importance of ethics
The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting.
Most countries have differing focuses on enforcing accounting laws. In Germany, accounting legislation is governed by "tax law"; in Sweden, by "accounting law"; and in the United Kingdom, by the "company law". In addition, countries have their own organizations which regulate accounting. For example, Sweden has the Bokf?ringsn?mden (BFN - Accounting Standards Board), Spain the Instituto de Comtabilidad y Auditoria de Cuentas (ICAC), and the United States the Financial Accounting Standards Board (FASB).
2.History
Luca Pacioli, the "Father of Accounting", wrote on accounting ethics in his first book Summa de arithmetica, geometria, proportioni, et proportionalita, published in 1494. Ethical standards have since then been developed through government groups, professional organizations, and independent companies. These various groups have led accountants to follow several codes of ethics to perform their duties in a professional work environment. Accountants must follow the code of ethics set out by the professional body of which they are a member. United States accounting societies such as the Association of Government Accountants, Institute of Internal Auditors, and the National Association of Accountants all have codes of ethics, and
many accountants are members of one or more of these societies.
In 1887, the American Association of Public Accountants (AAPA) was created; it was the first step in developing professionalism in the United States accounting industry. By 1905, the AAPA's first ethical codes were formulated to educate its members. During its twentieth anniversary meeting in October 1907, ethics was a major topic of the conference among its members. As a result of discussions, a list of professional ethics was incorporated into the organization's bylaws. However, because membership to the organization was voluntary, the association could not require individuals to conform to the suggested behaviors. Other accounting organizations, such as the Illinois Institute of Accountants, also pursued discussion on the importance of ethics for the field. The AAPA was renamed several times throughout its history, before becoming the American Institute of Certified Public Accountants (AICPA) as its named today. The AICPA developed five divisions of ethical principles that its members should follow: "independence, integrity, and objectivity"; "competence and technical standards"; "responsibilities to clients"; "responsibilities to colleagues"; as well as "other responsibilities and practices".Each of these divisions provided guidelines on how a Certified Public Accountant (CPA) should act as a professional. Failure to comply with the guidelines could have caused an accountant to be barred from practicing. When developing the ethical principles, the AICPA also considered how the profession would be viewed by those outside of the accounting industry.
3.Teaching ethics
Universities began teaching business ethics in the 1980s. Courses on this subject have grown significantly in the last couple of decades. Teaching accountants about ethics can involve role playing, lectures, case studies, guest lectures, as well as other mediums. Recent studies indicate that nearly all accounting textbooks touch on ethics in some way. In 1993, the first United States center that focused on the study of ethics in the accounting profession opened at State University of New York at Binghamton. Starting in 1999, several U.S. states began requiring ethics classes prior to taking the CPA exam.
In 1988, Stephen E. Loeb proposed that accounting ethics education should include seven goals (adapted from a list by Daniel Callahan). To implement these goals, he pointed out that accounting ethics could be taught throughout accounting curriculum or in an individual class tailored to the subject. Requiring it be taught throughout the curriculum would necessitate all accounting teachers to have knowledge on the subject (which may require training). A single course has issues as to where to include the course in a student's education (for example, before preliminary accounting classes or near the end of a student's degree requirements), whether there is enough material to cover in a semester class, and whether most universities have room in a four-year curriculum for a single class on the subject.
There has been debate on whether ethics should be taught in a university setting. Supporters point out that ethics are important to the profession, and should be taught to accountants entering the field. In addition, the education would help to reinforce students' ethical values and inspire them to prevent others from making unethical decisions. Critics argue that an individual is ethical or not, and that teaching an ethics course would serve no purpose. Despite opposition, instruction on accounting ethics by universities and conferences, has been encouraged by professional organizations and accounting firms. The Accounting Education Change Commission (AECC) has called for students to "know and understand the ethics of the
profession and be able to make value-based judgments."
Phillip G. Cottel argued that in order to uphold strong ethics, an accountant "must have a strong sense of values, the ability to reflect on a situation to determine the ethical implications, and a commitment to the well-being of others." Iris Stuart recommends an ethics model consisting of four steps: the accountant must recognize that an ethical dilemma is occurring; identify the parties that would be interested in the outcome of the dilemma; determine alternatives and evaluate its effect on each alternative on the interested parties; and then select the best alternative.
4.Accounting scandals
Accounting ethics has been deemed difficult to control as accountants and auditors must consider the interest of the public (which relies on the information gathered in audits) while ensuring that they remained employed by the company they are auditing. They must consider how to best apply accounting standards even when faced with issues that could cause a company to face a significant loss or even be discontinued. Due to several accounting scandals within the profession, critics of accountants have stated that when asked by a client "what does two plus two equal?" the accountant would be likely to respond "what would you like it to be?" This thought process along with other criticisms of the profession's issues with conflict of interest, have led to various increased standards of professionalism while stressing ethics in the work environment.
From the 1980s to the present there have been multiple accounting scandals that were widely reported on by the media and resulted in fraud charges, bankruptcy protection requests, and the closure of companies and accounting firms. The scandals were the result of creative accounting, misleading financial analysis, as well as bribery. Various companies had issues with fraudulent accounting practices, including Nugan Hand Bank, Phar-Mor, WorldCom, and AIG. One of the most widely-reported violation of accounting ethics involved Enron, a multinational company, that for several years had not shown a true or fair view of their financial statements. Their auditor Arthur Andersen, an accounting firm considered one of the "Big Five", signed off on the validity of the accounts despite the inaccuracies in the financial statements. When the unethical activities were reported, not only did Enron dissolve but Arthur Andersen also went out of business. Enron's shareholders lost $25 billion as a result of the company's bankruptcy. Although only a fraction of Arthur Anderson's employees were involved with the scandal, the closure of the firm resulted in the loss of 85,000 jobs.
Causes
Fraudulent accounting can arise from a variety of issues. These problems usually come to light eventually and could ruin not only the company but also the auditors for not discovering or revealing the misstatements. Several studies have proposed that a firm's corporate culture as well as the values it stresses may negatively alter an accountant's behavior. This environment could contribute to the degradation of ethical values that were learned from universities.
Until 1977, ethics rules prevented accounting and auditing firms from advertising to clients. When the rules were lifted, spending by the largest CPA firms on advertisements rose from US$4 million in the 1980s to more than $100 million in the 2000s. Critics claimed that, by allowing the firms to advertise, the business side overstepped the professional side of the profession, which led to a conflict of interest. This focus allowed for occurrences of fraud, and caused the firms, according to Arthur Bowman, "... to offer services that made them more consultants and business
advisers than auditors."[30] As accounting firms became less interested in the lower-paying audits due to more focus on higher earning services such as consulting, problems arose. This disregard for the lack of time spent on audits resulted in a lack of attention to catching creative and fraudulent accounting.
A 2007 article in Managerial Auditing Journal determined the top nine factors that contributed to ethical failures for accountants based on a survey of 66 members of the International Federation of Accountants. The factors include (in order of most significant): "self interest, failure to maintain objectivity and independence, inappropriate professional judgment, lack of ethical sensitivity, improper leadership and ill-culture, failure to withstand advocacy threats, lack of competence, lack of organizational and peer support, and lack of professional body support." The main factor, self interest, is the motivation by an accountant to act in his/her best interest or when facing a conflict of interest. For example, if an auditor has an issue with an account he/she is auditing, but is receiving financial incentives to ignore these issues, the auditor may act unethically.
Principles- vs. rules-based
The International Financial Reporting Standards (IFRS) are standards and interpretations developed by the International Accounting Standards Board, which are principle-based. IFRS are used by over 115 countries including the European Union, Australia, and Hong Kong. The United States Generally Accepted Accounting Principles (GAAP), the standard framework of guidelines for financial accounting, is largely rule-based. Critics have stated that the rules-based GAAP is partly responsible for the number of scandals that the United States has suffered. The principles-based approach to monitoring requires more professional judgment than the rules-based approach.
IFRS is based on "understandability, relevance, materiality, reliability, and comparability".Since IFRS has not been adopted by all countries, these practices do not make the international standards viable in the world domain. In particular, the United States has not yet conformed and still uses GAAP which makes comparing principles and rules difficult. In August 2008, the Securities and Exchange Commission (SEC) proposed that the United States switch from GAAP to IFRS, starting in 2014.
Responses to scandals
Since the major accounting scandals, new reforms, regulations, and calls for increased higher education have been introduced to combat the dangers of unethical behavior. By educating accountants on ethics before entering the workforce, such as through higher education or initial training at companies, it is believed it will help to improve the credibility of the accounting profession. Companies and accounting organizations have expanded their assistance with educators by providing education materials to assist professors in educating students.
New regulations in response to the scandals include the Corporate Law Economic Reform Program Act 2004 in Australia as well as the Sarbanes-Oxley Act of 2002, developed by the United States. Sarbanes-Oxley limits the level of work which can be carried out by accounting firms. In addition, the Act put a limit on the fee which a firm can receive from one client as a percentage of their total fees. This ensures that companies are not wholly reliant on one firm for its income, in the hope that they do not need to act unethically to keep a steady income. The act also protects whistleblowers and requires senior management in public companies to sign off on the accuracy of its company's accounting records. In 2002, the five members of the Public
Oversight Board (POB), which oversaw ethics within the accounting profession, resigned after critics deemed the board ineffective and the SEC proposed developing a new panel, the Public Company Accounting Oversight Board (PCAOB). The PCAOB was developed through the Act, and replaced the POB.
In 2003, the International Federation of Accountants released a report entitled Rebuilding Public Confidence in Financial Reporting: An International Perspective. By studying the international company collapses as a result of accounting issues, it determined areas for improvement within organizations as well as recommendations for companies to develop more effective ethics codes. The report also recommended that companies pursue options that would improve training and support so accountants could better handle ethical dilemmas.
会计职业道德
巴伦周刊凯瑟琳·埃利奥特
摘要
会计职业道德主要是一种应用伦理学，道德价值观和判断，因为它们适用于会计研究领域。这是一个职业道德的例子。会计职业道德首先介绍了卢卡帕西奥利，后来由政府组织，专业组织和独立的公司扩大。道德是会计课程教授在高等教育机构以及由公司的会计师和审计师的培训。
关键词：会计道德伦理教育
目录
1会计职业道德重要性
2会计职业道德的历史
3会计道德教育
4会计丑闻
1. 会计职业道德重要性
所开展的会计师和审计师的工作性质需要有很高的会计职业道德。股东，潜在的股东，以及财务报表的其他使用者在很大程度上依赖于一个公司的年度财务报表，他们可以利用这些信息作出有关投资决定。他们依靠会计师拟备的报表，以及核数师认为证实此事，意见提出该公司的真实和公平的意见。道德知识可以帮助克服会计师和审计师的道德困境，为正确的选择，尽管它可能不利于本公司利好，但是将有利于公众对核数师和会计师的报表依赖。
大多数国家有不同的侧重于执行会计法规。在德国，会计立法是侧重于“税法“，在瑞典是“会计法“，以及在英国，是“公司法“。此外，各国有自己的组织，规范会计。例如，瑞典有Bokf?ringsn?mden（BFN- 会计准则委员会），西班牙的研究所得Comtabilidad ?（廉政公署）和美国财务会计准则委员会（FASB）。
2. 会计职业道德的历史
卢卡帕西奥利的“会计之父”，会计职业道德上写道，他的第一本书总结，Geometria，Proportioni，Proportionalita在1494年出版。自那时以来道德标准已经制定，通过政府组织，专业组织和独立的公司。这些不同的群体，导致会计师遵循的道德守则，以执行一些专业的工作环境中履行职责。会计人员必须遵循一套由专业团体的成员，他们制定出的道德守则。美国政府如会计师协会，内部审计师协会，以及香港会计师公会，会计社会的所有国家都有道德守则，许多会计师协会是一个或更多的成员，或者社团。
1887年，美国公共会计师协会（专利管理机关）创建，它是发展中国家在美国会计业的专业第一步。到1905年，专利管理机关的第一个道德准则的制订，教育其成员。在1907年10月在其20周年会议，道德是一个其成员之间的会议的主要议题。作为讨论的结果，是职业道德的名单纳入该组织的章程。但是，由于该组织的成员资格是自愿的，该协会不能要求个人以符合建议的行为。其他会计组织，如会计师伊利诺，也追求在为外地道德的重要性的讨论。专利管理机关在其整个历史上更名几次，才成为其命名为今天的会计师（美
国注册会计师协会）美国研究所。美国注册会计师协会制定五年的伦理原则，其成员应遵循部门：“独立，完整，客观”，“能力和技术标准”，“客户责任”，“给同事的责任”，以及“其他方面的职责和做法“。这些部门均提供了关于如何注册会计师（CPA）的应作为一个专业的指引。不遵守的准则可能造成一个要禁止从执业会计师。在开发的伦理原则，美国注册会计师协会也考虑如何将这些行业的会计行业外观看。
3会计道德教育
高校在20世纪80年代开始教授商业道德。关于这个问题的课程也大幅增长，在过去的几十年。有关职业道德教学会计师可能涉及角色扮演，演讲，案例分析，专题讲座，以及其他媒介。最近的研究表明，几乎所有的会计教科书在某种程度上伦理联系。 1993年，第一个中心，美国对会计专业伦理研究的重点开幕纽约州立大学宾厄姆顿。从1999年开始，美国的几个州开始要求道德课前到注册会计师考试。
1988年，勒布提出的Stephen E.会计职业道德教育应该包括七个目标（从一个由丹尼尔卡拉汉名单改编）。为了实现这些目标，他指出，会计职业道德可以在整个会计课程或个人类量身定做的主题授课。要求它是整个课程将教所有必要的会计，教师必须对这个问题（这可能需要培训）的知识。单门课程具有的事项，包括在学生的教育（例如，在初步核算类或附近的一个学生的学位要求结束）的过程中，是否有足够的材料覆盖在一学期课，是否大多数高等院校在为期四年的课程空间关于这一主题的单个类。
很少有关于伦理是否应设置在一所大学任教的辩论。支持者指出，道德是重要的行业，并应教导会计师进入该领域。此外，教育将有助于加强学生的道德价值观，激励他们，以防止他人作出不道德的决定。批评者认为，个人是道德与否，和伦理课的教学将成为一个没有意义的。尽管反对，会议由大学和会计职业道德的指示，一直鼓励专业机构和会计事务所。会计教育变革委员会（AECC）要求学生“了解和理解的职业道德，能够使基于价值的判断。”
菲利普湾主张，为了维护强大的职业道德，会计“必须具有强烈的价值，能够反映一个情况，以确定的伦理问题，和对幸福的人是承诺。”虹膜斯图尔特建议伦理模型四个步骤组成：会计人员必须认识到，一个道德的困境是发生;确定将要在困境成果有关方面;确定选择和评估上的每个有关方面替代的作用;然后选择最佳的选择。
4会计丑闻
会计职业道德已被认为是难以控制的会计师和审计师必须考虑公众的利益（这在审计所收集的信息依赖），同时确保它们仍是他们审计的公司就业。他们必须考虑如何最好地运用会计准则等问题时，甚至可能导致公司面临重大损失，甚至面临停产。由于行业内的几个会计丑闻，会计师批评者指出，当问及客户端“是什么二加二等于几？”会计师很可能会回答“你会喜欢它呢？”本文以及与行业利益冲突的问题，其他的批评思维过程，导致了不同的标准，同时增加了专业强调在工作环境道德。
从到目前已有多个会计被广泛报道的媒体和欺诈指控，请求破产保护的结果，以及公司和会计师事务所倒闭丑闻世纪80年代。这些丑闻是创造性的会计结果，误导性财务分析，以及贿赂。曾与多家公司会计欺诈行为，包括Nugan手银行，菲尔，铁道部，世通，和美国国际集团的问题。会计职业道德的最广泛的举报事项之一的安然公司，一家跨国公司，这几年来并没有显示出其财务报表真实及公平的看法。审计人员的安达信会计公司认为是“五大”之一，签署了关于关闭的账户的有效性，尽管在财务报表的不准确之处。当不道德活动的报道，不仅没有解散，但安然安达信也倒闭了。安然公司的股东失去了作为
该公司的破产而250亿美元。虽然只有一对安达信的员工部分人的丑闻，该公司倒闭造成了8.5万个职位流失。
假帐可以产生各种各样的问题。这些问题通常被揭发，并可能最终毁掉发现或不虚报，不仅揭示了公司还可核数师。几项研究提出，一个公司的企业文化，以及它的价值，就可能产生负面改变会计师的行为。这种环境可能有助于道德价值观退化是从大学里学到的。
直到1977年，道德规则阻止广告客户的会计和审计事务所。当规则被取消，由最大的会计师事务所的广告支出增长了20世纪80年代由美国400万美元，超过1亿美元的2000年代。批评人士认为，通过允许企业做广告，在商业方面超越了专业，这导致了专业方面的利益冲突。这一重点，使欺诈行为的发生，并引起了公司，根据阿瑟鲍曼，“...提供服务，这使他们更比审计顾问和业务顾问。”[30]会计师事务所在较低变得不那么有兴趣，由于审计支付更多的高收入，如咨询服务的重点，问题出现了。这种无视的审计花费的时间在一个重视抓缺乏创造性和假帐，导致缺乏。
以管理审计杂志2007年确定的前九条促成因素对一66国际会计师联合会成员进行调查的基础会计师的道德失败。的因素包括（最重要的顺序排列）：“自我利益，不能保持客观性和独立性，不恰当的专业判断，伦理敏感性，不当领导和虐待的文化，缺乏承受失败的宣传威胁，能力不足，缺乏组织和同行的支持，缺乏专业机构的支持。“的主要因素，自我利益，是由会计师行为动机，在他/她的最佳利益，或在面对利益冲突。例如，如果审计师有一个帐户与他/她是审计的问题，而是接受经济诱因，忽视这些问题，审计人员可能不道德的行为。原则，主场迎战规则为基础的
国际财务报告准则（IFRS）的标准和国际会计准则委员会，这是原则为基础开发的诠释。国际财务报告准则所使用的超过115个国家，包括欧盟，澳大利亚和香港。美国一般公认会计原则（GAAP），对财务会计准则标准的框架，主要是有章可循。批评者指出，以规则为基础的会计准则是部分为丑闻数美国遭受负责。这些原则为基础的监测需要更多的专业比以规则为基础的方法判断。
国际财务报告准则的基础是“可理解性，相关性，重要性，可靠性和可比性。”由于国际财务报告准则并没有被所有国家所采用，这些做法不会使国际标准，在世界领域是可行的。特别是，美国还没有符合美国通用会计准则，仍然使用这使得比较困难的原则和规则。2008年8月，美国证券交易委员会（SEC）提议，美国GAAP与IFRS的切换，在2014年开始。对丑闻的反应，由于主要的会计丑闻，新的改革，规定和要求，增加高等教育已采取的打击不道德行为的危险。通过道德教育进入劳动力市场之前，会计师，如通过高等教育或在公司的首次训练，相信这将有助于改善会计专业的公信力。公司及会计机构扩大提供教育材料，协助他们与老师教育学生教育援助。
针对这些丑闻新法规包括公司法经济改革计划2004年在澳大利亚的法令以及2002
年Sarbanes - Oxley法案，由美国开发。萨班斯法案限制了工作，可以由会计师事务所出水平。此外，该法案把其中一个公司的费用可以从一个客户端收到作为其总费用的比例限制。这确保了公司并不完全取决于一个企业的收入依赖，希望他们不需要不道德的行为保持稳定的收入。该法案还保护举报人，并要求在上市公司高级管理人员签署了其公司的会计记录的准确性了。2002年，公众监督委员会（出生地点），它负责监督在会计职业道德，五位成员辞职后，批评者认为董事会有效运作，经美国证券交易委员会建议制定一项新的面板，上市公司会计监督委员会（PCAOB）。PCAOB的开发，通过该法案，并取代了邮政信箱。
2003年，国际会计师联合会发布的一份报告，题为重建上市公司财务报告的公信力：国际视野。通过研究作为会计问题而倒闭的国际化公司，它确定需要改进的地方组织内部
以及建议为企业发展更有效的道德守则。报告还建议，公司奉行备选方案，提高培训和支持，以便能更好地处理会计伦理困境。
Accounting ethics Barron's Kathleen Elliott Abstract Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting ethics were first introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Key words：Accounting Ethics Education Contents 1 Importance of ethics 2 History 3 Teaching ethics 4 Accounting scandals 1.Importance of ethics The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting. Most countries have differing focuses on enforcing accounting laws. In Germany, accounting legislation is governed by "tax law"; in Sweden, by "accounting law"; and in the United Kingdom, by the "company law". In addition, countries have their own organizations which regulate accounting. For example, Sweden has the Bokf?ringsn?mden (BFN - Accounting Standards Board), Spain the Instituto de Comtabilidad y Auditoria de Cuentas (ICAC), and the United States the Financial Accounting Standards Board (FASB). 2.History Luca Pacioli, the "Father of Accounting", wrote on accounting ethics in his first book Summa de arithmetica, geometria, proportioni, et proportionalita, published in 1494. Ethical standards have since then been developed through government groups, professional organizations, and independent companies. These various groups have led accountants to follow several codes of ethics to perform their duties in a professional work environment. Accountants must follow the code of ethics set out by the professional body of which they are a member. United States accounting societies such as the Association of Government Accountants, Institute of Internal Auditors, and the National Association of Accountants all have codes of ethics, and
5栋 Building No.5 ----------- 请看相关资料 翻译原则:先小后大。 中国人喜欢先说小的后说大的,如 **区 **路 **号 而外国人喜欢先说大的后说小的,如 **号 **路 **区,因此您在翻译时就应该先写小的后写大的 . 中文地址的排列顺序是由大到小, 如:X 国 X 省 X 市 X 区 X 路 X 号, 而英文地址则刚好相反, 是由小到大。如上例写成英文就是:X 号, X 路, X 区, X 市, X 省, X 国。掌握了这个原则,翻译起来就容易多了! X 室 Room X X 号 No. X X 单元 Unit X X 号楼 Building No. X X 街 X Street X 路 X Road X 区 X District X 县 X County X 镇 X Town
X 市 X City X 省 X Province 请注意:翻译人名、路名、街道名等,最好用拼音。 中文地址翻译范例: 宝山区示范新村 37号 403室 Room 403, No. 37, SiFang Residential Quarter, BaoShan District 虹口区西康南路 125弄 34号 201室 Room 201, No. 34, Lane 125, XiKang Road(South, HongKou District 473004河南省南阳市中州路 42号李有财 Li Youcai Room 42 Zhongzhou Road, Nanyang City Henan Prov. China 473004 434000湖北省荆州市红苑大酒店李有财 Li Youcai Hongyuan Hotel Jingzhou city Hubei Prov. China 434000 473000河南南阳市八一路 272号特钢公司李有财
菜单翻译 精美凉菜：Delicious cold dishes 酱香凤爪：Spiced chicken feet with soy sauce 脆萝卜皮：Crackled radish 五香牛展：Spiced beef shin 五香牛根：Spiced beef tissue 蒜泥白肉：Sliced pork with garlic sauce 拂手瓜丝：Cold sliced melon 旗花西芹：Qihua Celery 拍黄瓜：Shredded cucumber 醉花生：Drunken peanut 快餐套餐：Fast foods and set meals 烧鹅饭：Roasted goose with rice 白切鸡饭：Plain chicken with rice 叉鹅（叉鸡）饭：Sweet marinate and grill goose (chicken) with rice 咖喱牛腩饭：Curry beef brisket with rice 洋葱茄汁猪扒饭：Pork-chop rice with onion and tomato sauce 香芋排骨饭：Taro Chop with rice 菜远蘑菇肉片饭：Fried sliced pork with mushroom and vegetable heart on rice 鲍汁捞饭：Rice boiled with abalone sauce 粉面美食：Delicious wheaten foods and noodles 鲜虾云吞汤面：Shrimp won-ton noodles 净云吞：Won ton 牛腩汤面：Noodles with beef brisket 金钱肚汤面：Beef stomach noodles 火腿蛋汤面：Noodles with ham and egg 鲍汁捞面：Abalone juice noodles 酸汤面：Vinegar soup noodles 油泼面：Oil-splashing noodles 特色生滚粥：Special congees 补血养颜鳝皇粥：Nourishing eel congee 健脾暖胃田鸡粥：Healthful frog congee 新澳洲鲍鱼粥：Fresh Australian abalone congee 深海星斑粥：Lethrinus nebulosus fish congee 姜丝牛肉粥：Ginger beef congee 水库鱼骨腩粥：Reservoir fish congee 皮蛋瘦肉粥：Pork and preserved egg congee 和味手撕鸡粥：Hand-shredded chicken congee 白粥：Plain congee 银座茶语: Ginza-tea cafe 位置：银座茶语大堂吧位于酒店一层Location: Ground floor of the Hotel 客房送餐电话：（内线）5550 Room service: (Ext.) 5550 营业时间：早7：00至凌晨1：00 Open: 7:00 am---1:00am
经典中文的英译 但愿人长久，千里共婵娟。 We wish each other a long life so as to share the beauty of this graceful moonlight, even though miles apart. 独在异乡为异客，每逢佳节倍思亲。 A lonely stranger in a strange land I am cast, I miss my family all the more on every festive day. 大江东去，浪淘尽，千古风流人物。 The endless river eastward flows; with its huge waves are gone all those gallant heroes of bygone years. 二人同心，其利断金。 If two people are of the same mind, their sharpness can cut through metal. 富贵不能淫，贫贱不能移，威武不能曲，此之谓大丈夫。 It is a true great man whom no money and rank can confuse, no poverty and hardship can shake, and no power and force can suffocate. 海内存知己，天涯若比邻。 A bosom friend afar brings distance near.
合抱之木，生于毫末，九层之台，起于累土；千里之行始于足下。 A huge tree that fills one’s arms grows f rom a tiny seedling; a nine-storied tower rises from a heap of earth; a thousand li journey starts with the first step. 祸兮，福之所依；福兮，祸之所伏。 Misfortune, that is where happiness depends; happiness, that is where misfortune underlies. 见贤思齐焉，见不贤而内自省也。 On seeing a man of virtue, try to become his equal; on seeing a man without virtue, examine yourself not to have the same defects. 江山如此多娇，引无数英雄尽折腰。 This land so rich in beauty has made countless heroes bow in homage. 举头望明月，低头思故乡。 Raising my head, I see the moon so bright; withdrawing my eyes, my nostalgia comes around. 俱往矣，数风流人物，还看今朝。 All are past and gone; we look to this age for truly great men.
唯美的中文翻译成英文 Abandon 放弃 Disguise 伪装 Abiding 持久的，不变的~friendship Indifferent 无所谓 Forever 最爱 I know what you want 我知道你想要什么 See you forget the breathe 看见你忘了呼吸 Destiny takes a hand.命中注定 anyway 不管怎样 sunflower high-profile向日葵，高姿态。 look like love 看起来像爱 Holding my hand, eyes closed you would not get lost 牵着我的手，闭着眼睛走你也不会迷路 If one day the world betrayed you, at least I betray the world for you! 假如有一天世界背叛了你，至少还有我为你背叛这个世界! This was spoiled child, do not know the heart hurts, naive cruel. 这样被宠惯了的小孩子，不知道人心是会伤的，天真的残忍。
How I want to see you, have a look you changed recently, no longer said once, just greetings, said one to you, just say the word, long time no see. 我多么想和你见一面，看看你最近的改变，不再去说从前，只是寒暄，对你说一句，只说这一句，好久不见。 In fact, not wine, but when the thought of drinking the unbearable past. 其实酒不醉人，只是在喝的时候想起了那不堪的过去。 The wind does not know clouds drift, day not know rain down, eyes do not understand the tears of weakness, so you don't know me 风不懂云的漂泊，天不懂雨的落魄，眼不懂泪的懦弱，所以你不懂我 Some people a lifetime to deceive people, but some people a lifetime to cheat a person 有些人一辈子都在骗人，而有些人用一辈子去骗一个人 Alone and lonely, is always better than sad together 独自寂寞，总好过一起悲伤 You are my one city, one day, you go, my city, also fell 你是我的一座城，有一天，你离开了，我的城，也就倒了。
英文翻译中文在线翻译：促进经济平稳较快 发展 英文翻译中文在线翻译：促进经济平稳较快发展 （一）促进经济平稳较快发展 1. Promoting steady and robust economic development 扩大内需特别是消费需求是我国经济长期平稳较快发展的根本立足点，是今年工作的重点。 Expanding domestic demand, particularly consumer demand, which is essential to ensuring China’s long-term, steady, and robust economic development, is the focus of our economic work this year. 着力扩大消费需求。加快构建扩大消费的长效机制。大力调整收入分配格局，增加中低收入者收入，提高居民消费能力。完善鼓励居民消费政策。大力发展社会化养老、家政、物业、医疗保健等服务业。鼓励文化、旅游、健身等消费，落实好带薪休假制度。积极发展网络购物等新型消费业态。支持引导环保建材、节水洁具、节能汽车等绿色消费。
扩大消费信贷。加强城乡流通体系和道路、停车场等基础设施建设。加强产品质量安全监管。改善消费环境，维护消费者合法权益。 We will work hard to expand consumer demand. We will move faster to set up a permanent mechanism for boosting consumption. We will vigorously adjust income distribution, increase the incomes of low-and middle-income groups, and enhance people’s ability to consume. We will improve policies that encourage consumption. We will vigorously develop elderly care, domestic, property management, medical and healthcare services. We will encourage consumer spending on cultural activities, tourism, and fitness; and implement the system of paid vacations. We will actively develop new forms of consumption such as online shopping; support and guide the consumption of green goods such as environmentally friendly building materials, water-saving sanitation products, and energy-efficient vehicles; and expand consumer credit. We will improve the urban-rural logistics system and infrastructural facilities, such as roads and parking lots, strengthen supervision over product quality and
中文姓氏的英文翻译对照表 中文姓氏的英文翻译对照表.txt我们用一只眼睛看见现实的灰墙，却用另一只眼睛勇敢飞翔，接近梦想。男人喜欢听话的女人，但男人若是喜欢一个女人，就会不知不觉听她的话。在互联网上混的都时兴起个英文名字，一是方便注册用户名，二是有个好英文名容易显得自己比较Cool。但是起英文名时，中文姓氏还是要保留的，并且姓氏一般都有专门的英文翻译，比如“刘德华”的英文名是Andy，刘姓对应的英文翻译是Lau，所以全称便是“Andy Lau”。当然了，我们一般人直接用汉语拼音作为姓氏的英文翻译也可以，但在比较正式的场合下，最好还是用相应的英文翻译。 姓氏的英文翻译跟汉语拼音是有一些细微差别的，这主要由中西方人发音的不同特点来决定的。比如，从声母上来看，D开头的姓，英文翻译对应的是T，G对应的是K，X对应的是HS，Z、J 一般对应的是C，韵母也会有一些细微差别。详细的，请参考如下中文姓氏的英文翻译对照表，正在起英文名的朋友可以看看。 A: 艾--Ai 安--Ann/An 敖--Ao B: 巴--Pa 白--Pai 包/鲍--Paul/Pao 班--Pan 贝--Pei 毕--Pih 卞--Bein 卜/薄--Po/Pu 步--Poo 百里--Pai-li C: 蔡/柴--Tsia/Choi/Tsai 曹/晁/巢--Chao/Chiao/Tsao 岑--Cheng 崔--Tsui 查--Cha
常--Chiong 车--Che 陈--Chen/Chan/Tan 成/程--Cheng 池--Chi 褚/楚--Chu 淳于--Chwen-yu D: 戴/代--Day/Tai 邓--Teng/Tang/Tung 狄--Ti 刁--Tiao 丁--Ting/T 董/东--Tung/Tong 窦--Tou 杜--To/Du/Too 段--Tuan 端木--Duan-mu 东郭--Tung-kuo 东方--Tung-fang E: F: 范/樊--Fan/Van 房/方--Fang 费--Fei 冯/凤/封--Fung/Fong 符/傅--Fu/Foo G: 盖--Kai 甘--Kan 高/郜--Gao/Kao 葛--Keh 耿--Keng 弓/宫/龚/恭--Kung 勾--Kou 古/谷/顾--Ku/Koo 桂--Kwei
[转] 英语中常见的123个中国成语写作就不用愁字数啦 1.爱屋及乌 Love me, love my dog. 2.百闻不如一见 Seeing is believing. 3.比上不足比下有余 worse off than some, better off than many; to fall short of the best, but be better than the worst. 4.笨鸟先飞 A slow sparrow should make an early start. 5.不眠之夜 white night 6.不以物喜不以己悲 not pleased by external gains, not saddened by personnal losses 7.不遗余力 spare no effort; go all out; do one's best 8.不打不成交 No discord, no concord. 9.拆东墙补西墙 rob Peter to pay Paul 10.辞旧迎新 bid farewell to the old and usher in the new; ring out the old year and ring in the new 11.大事化小小事化了 try first to make their mistake sound less serious and then to reduce it to nothing at all 12.大开眼界 open one's eyes; broaden one's horizon; be an eye-opener 13.国泰民安 The country flourishes and people live in peace 14.过犹不及 going too far is as bad as not going far enough; beyond is as wrong as falling short; too much is as bad as too little 15.功夫不负有心人 Everything comes to him who waits. 16.好了伤疤忘了疼 once on shore, one prays no more 17.好事不出门恶事传千里 Good news never goes beyond the gate, while bad
第四部分翻译 Part Ⅰ英译汉 练习： Unit 1 1.年轻时，他对学业漫不经心，加之他一直不愿考虑运动员以外的职业，到这时候，这一切终于给他带来了不幸。 2.护士们对不得不日复一日地参与欺骗病人的做法也许深恶痛绝，但要抵制却感到无能为力。 3.我不会在初版的《失乐园》上乱写乱画，就像我不会把一幅伦勃朗的原作连同一套蜡笔交给我的婴儿任意涂抹一样。 4.只有假设地球表面呈曲线状，这一现象才能得到解释。 5.鹿减少生存所需的能耗以增加越冬生存的机会，从生物学的角度看是合情合理的。 6.不论好坏，不论是何结果，美国人不仅会一概接受，还要去铲除那些反对者，尽管对于成千上万的人来说，这决定与自己的意愿背道而驰。 7.你可曾为了接电话在洗澡时从浴室冲出来，或是嚼着饭从饭桌旁站起来，或是昏昏沉沉的从床上爬起来，而结果却是有人打错了。 8.实际上，大把花钱的满足感大于商品本身带给他们的乐趣。 9.但是蓝色也可以表示伤感（我很伤感），白色常代表纯洁，尽管在中国，人们在婚礼上穿白的，在葬礼上穿黑的。 10. 晚上十点到十二点，美国处在权力真空状态——除了纽约广播公司总部和两家大的新闻机构之外，全国范围内就再没有别的信息中心。 Unit 2 1) 1800年英国与法国之间将爆发一场持续15后的大战。 2) 我相信，到1816年，英国将在滑铁卢村附近赢得一场伟大战役的胜利。 3) 然而，到1870年，对于英国来说，德国将成为一个比法国更具危险性的国家。 4) 在20世纪初，俄国、美国和日本将成为大国，而英国将不再是世界上最强大的国家了。 5) 反过来，农民的业绩大小取决于农业的组织形式，经济环境，市场结构这些与之息息相关的因素。 6) 他被接回来时，不停地跟人讲，一些可怕的怪物瞪着眼睛盯着他，把他带到了一个宇宙飞船上。 7) 烫伤大多数发生在老人和孩子身上，往往是由于浴室里水温太高而造成的。 8) 尽量多地了解可能发生的事情，这样你可以提前做好准备。 9) 市场的变化迫使很多网站关闭，而其它网站也仅是勉强维持。 10）因为在农民生产率低下的国家，需要劳动人口中大多数人种粮食，因此就没有多少人从事投资货物的生产或进行经济增长所必须的其它活动。 Unit 3 1. 在牛顿之前，亚里士多德已经发现物体的自然状态是静止的，除非有力作用于物体。所以运动着的物体会停下来。 2．人们在家中或是类似家的地方感觉最为亲密——和一个或几个亲近的人呆在一起——也就是在私人交谈的时候。 3．当一个人长时间在干道或高速公路上驾车行驶，就会存在两个问题：一是如何保持稳定的车速；二是如何确保他不撞上前面的车。 4．这个系统尤其适用于汽车拥挤的情况，因为电脑不仅能够控制车速，与前面车子的距离，还能够控制方向。
中文姓氏英文翻译 A: 艾--Ai 安--Ann/An 敖--Ao B: 巴--Pa 白--Pai 包/鲍--Paul/Pao 班--Pan 贝--Pei 毕--Pih 卞--Bein 卜/薄--Po/Pu 步--Poo 百里--Pai-li C: 蔡/柴--Tsia/Choi/Tsai 曹/晁/巢--Chao/Chiao/Tsao 岑--Cheng 崔--Tsui 查--Cha 常--Chiong 车--Che 陈--Chen/Chan/Tan 成/程--Cheng 池--Chi 褚/楚--Chu 淳于--Chwen-yu D: 戴/代--Day/Tai 邓--Teng/Tang/Tung 狄--Ti 刁--Tiao 丁--Ting/T 董/东--Tung/Tong 窦--Tou 杜--To/Du/Too
段--Tuan 端木--Duan-mu 东郭--Tung-kuo 东方--Tung-fang E: F: 范/樊--Fan/Van 房/方--Fang 费--Fei 冯/凤/封--Fung/Fong 符/傅--Fu/Foo G: 盖--Kai 甘--Kan 高/郜--Gao/Kao 葛--Keh 耿--Keng 弓/宫/龚/恭--Kung 勾--Kou 古/谷/顾--Ku/Koo 桂--Kwei 管/关--Kuan/Kwan 郭/国--Kwok/Kuo 公孙--Kung-sun 公羊--Kung-yang 公冶--Kung-yeh 谷梁--Ku-liang H: 海--Hay 韩--Hon/Han 杭--Hang 郝--Hoa/Howe 何/贺--Ho 桓--Won 侯--Hou 洪--Hung 胡/扈--Hu/Hoo 花/华--Hua 宦--Huan 黄--Wong/Hwang
当英文情话翻译成中文，浪漫到极致！ 爱情太短，遗忘太长。 不是遗忘太长，而是根本无法遗忘。 不是无法遗忘，而是根本舍不得遗忘。 ——聂鲁达 这世界上总有有你如何努力 也不会和你在一起的人， 你曾经为了某些人写过情书吗？ 写了多少封呢？送出去了吗？
爱你，有的人总嫌千言万语， 也不足以表达出自己心里的浓浓爱意； 有的人则爱在心口难开； 而有的人只需数行文字， 便足以剥开万千情思， 足以淋漓尽致，足以热烈缠绵。 因为他们觉得用三行字来表达自己的爱，便是“三行情书”的意义所在。 02 02 02
1 I love three things in the world . Sun,Moon and You. Sun for morning,Moon for night, and You forever. 浮世三千，吾爱有三。 日、月与卿。 日为朝，月为暮。 卿为朝朝暮暮。 2 I want to have a man heart
until my hair white not leave. 愿得一人心，白首不分离。 3 Because of you, I never stray too far from the sidewalk. Because of you, I learned to play on the safe side. Because of you, I find it hard to trust not only me, Because of you,I am afraid.
但为君故，不远陌上。 但为君故，惜身不徨。 但为君故，别无他信。 但为君故，诚恐如今。 4 Well，not that emotional， but I move the heart. 情如风雪无常，却是一动即伤。
英文翻译中文在线翻译 英文翻译中文在线翻译 （一）促进经济平稳较快发展 1. Promoting steady and robust economic development 扩大内需特别是消费需求是我国经济长期平稳较快发展的根本立足点，是今年工作的重点。 Expanding domestic demand, particularly consumer demand, which is essential to ensuring China’s long -term, steady, and robust economic development, is the focus of our economic work this year. 着力扩大消费需求。加快构建扩大消费的长效机制。大力调整收入分配格局，增加中低收入者收入，提高居民消费能力。完善鼓励居民消费政策。大力发展社会化养老、家政、物业、医疗保健等服务业。鼓励文化、旅游、健身等消费，落实好带薪休假制度。积极发展网络购物等新型消费业态。支持引导环保建材、节水洁具、节能汽车等绿色消费。
扩大消费信贷。加强城乡流通体系和道路、停车场等基础设 施建设。加强产品质量安全监管。改善消费环境，维护消费 者合法权益。 We will work hard to expand consumer demand. We will move faster to set up a permanent mechanism for boosting consumption. Wewill vigorously adjust income distribution, increase the incomes of low-and middle- income groups, and enhance people ’s ability to consume. We will improve policies that encourage consumption. We will vigorously develop elderly care, domestic, property management, medical and healthcare services. We will encourage consumer spending on cultural activities, tourism, and fitness; and implement the system of paid vacations. We will actively develop new forms of consumption such as online shopping; support and guide the consumption of green goods such as environmentally friendly building materials, water-saving sanitation products, and energy-efficient vehicles; and expand consumer credit. We will improve the urban-rural logistics system and infrastructural facilities, such as roads and parking lots, strengthen supervision over product quality and
中文名字翻译成英文 一般就是把中文名字用拼音方式写出即可，注意大小写规定和前后顺序要求。 例如：张三 Zhang San 或者 San Zhang 根据英文习惯，名在前，姓在后，所以第二种更符合外国人习惯，但是第一种现在也很常见，也算对。 张三四 Zhang Sansi 或者 Sansi Zhang 如果遇到三个字的，第三个字的拼音不用大写，但是要和第二个字的拼音连着写不能有空格。 此外，如果有必要，您能够自己起个有意义的或者发音相似的外国名字来用，一般像香港人都会有两个名字，一个中文名，一个外文名。 中文翻译英文其它实用方法 首先不要翻译姓，不要翻译姓，不要翻译姓！把姓放在名字的最后面用拼音写就好了。 按照音译的方式来取名字的话也能够不过有两个问题需要注意一下，第一很多人都会有一样的名字（因为英文里Y等字母开头的名字很有限）第二有些音英语几乎没有所以选出的名字会也许会有点古怪/ 非主流。 我举个例子吧： 黄晓明如果音译的话= 晓明 +Huang/ Wong = Seamus, Shane, Sean, Shayne, Sheldon, Sherman,(sigmund, simon) 这些名字当中 Seamus 是苏格兰名比较粗，Sheldon，Sherman， Sigmund 比较过时。所以要
么 Simon Huang, Sean Huang, Shane Huang.(或者Wong- 对于英国人来说粤语拼音更熟悉）按照名字的意义来翻译不错，不过有的名字不 好翻译，尤其是男人的名字，为什么？因为在英国像‘阳/晓/春/月/ 夏/天’等词更多是用在女孩子的名字，男人用得少。之外觉得我得提 醒大家千万不要直接翻译，千万不要直接翻译，千万不要直接翻译而 且千万不要自己乱起， Sun, Star, Red, Spring, King, Morning，Moon， Green 等词不能够做名字的，几乎所有名词/形容词不能够当 作名字的，需要查‘Name Dictionary' 才能找出名字来。比如晓明：与日出/日光相关，搜一下于相关的名字，名字的意思和来源即可。 中文翻译英文起名注意事项 问题1：所起英文名太常见 第一种问题是起的英文名太常见，如：Henry, Jane, John, Mary. 这就像外国人起名叫赵志伟、王小刚、陈*一样，给人牵强附会的感觉。虽然起名字并无一定之规，但给人的感觉很重要。 问题2：不懂文化差异而犯忌 此外，因为文化差异，有些名字引申义不雅，如：Cat, Kitty，在英 语俚语中，它们指的是女性的阴部。Cat 宜改为Cathy，Kitty 宜改为Kate。 问题3：改名又改姓 一般来说，非英语国家的人到了美国，都可能改名，但没有改姓的。 这关系到家族荣誉，将来还会关系到遗传基因。所以，无论自己的姓 多么难读，都要坚持。常见有人起英文名时连姓也改了，如司徒健Ken Stone，肖燕Yan Shaw。下列英文姓尚可接受，但也不用，如：Young 杨，Lee李。 问题4：英文名与姓谐音
精诚英语翻译报价50-80元千字（市场价格100左右 精诚英语翻译工作室是由众多英语方面精英组成的翻译团队,一直致力于为广大中小企业和个人提供专业低价中英文翻译服务。价格是我们永远的优势！！！！最低价格支付宝担保交易，让你省钱又放心接受试译！！自信源于专业可以百度搜索精诚英语翻译找到我们 选择我们的理由：可以百度搜索精诚英语翻译找到我们 1.保证价格最低，团队网络化运作，无需经营成本，可以通过低价让利于客户。（有些客户看到这么低的价格还不敢相信，但是对于我们来说是完全可以接受的。） 2.保证准时、保密、准确 3.接受淘宝交易，让您没有任何担忧。 4.长期翻译经验，保证质量让您满意。 龚如心遗产案虽然告一段落，「遗产」二字仍然成为近日香港的焦点。新春期间，民政事务局局长曾德成表示，政府将展开全港非物质文化遗产首期普查，希望市民为遗产清单提出建议。 「遗产」是「资产」？ 近五、六年间，香港对保护本地小区和文化传统的意识高涨，现在政府带头要列一个「非物质文化遗产」清单，理应是很受欢迎之举。不过普查尚未展开，就引来学者争议，其中单是「非物质文化遗产」这个译名，就引起不少误会。 「非物质文化遗产」的原文是intangible cultural heritage（英文）或patrimoine culturel immateriel （法文），是联合国在1997年以尊重多元文化为大原则而提出的概念，并由联合国教科文组织制定「保护非物质文化遗产公约」，2006年生效。 「非物质文化遗产」是中国大陆的翻译，香港有学者不约而同就「非物质」和「遗产」二字提出质疑。香港城市大学中国文化中心主任郑培凯早在2005年就大声疾呼译名不妥。他认为原文heritage/patrimoine的意义是「传承」而非资产，不容易引发出财产的概念。而现在约定俗成译作「遗产」，容易令人觉得祖宗留下的东西，是可以变卖和投资的生财工具，与联合国提出的文化传承精神背道而驰。郑教授认识，正确的译名是「非物质文化承继」或「非实物文化传承」。另一位民俗学研究者陈云进一步指出，intangible「乃触摸不到的事，无形无相之事」，应用「精神价值」代之，「非物质」有消灭了精神之嫌，所以中国人应堂堂正正将之翻译为「无形文化传承」。 姗姗来迟的「遗产」 不论是「非物质」还是「无形」，「遗产」还是「承传」，即使公约成员国中国曲译甚至错译，香港特区政府还是只能照单全收。而且，随之而来的不止是字面的斟酌，而是「遗产」的搜寻和管理问题。 中国自2005年起，就开始非物质文化遗产（由于这个名称已约定俗成，故下文仍沿用之，并简称为「非遗」）普查，并陆续列出清单。香港也在翌年提出编制非遗清单，但却延至去年才聘专家普查，估计最快要2012年才完成。 非遗普查尚未展开，在国家文化部的再三邀请（或是说催促？）下，去年九月，香港终于申请将长洲太平清醮、大澳端午游涌、大坑舞火龙和香港潮人盂兰胜会列为第三批国家级非遗，预计今年六月有结果。 其实香港已错过了2006和2008年首批和第二批的申报机会，所以，至目前为止，在中国的文化版图上，香港是唯一没有任何有形和无形「遗产」的主要城市／特区，就连比邻的澳门也凭神像雕刻工艺获得2008年国家级非遗之「奖项」。 有人说非遗不过是人有我有，纯粹锦上添花；也有人说，中国在维护主权和领土完整的概念下，又怎能在文化层面少了香港一席？香港能够「出产」一个非遗，中国在全球的文化图谱中就多一个筹码。 姑勿论背后原因为何，由于「保护非物质文化遗产公约」也适用于香港，香港特区政府就有责任找出和保护濒危失传、与社会关系密切及具香港独特性的文化传统。现在起步虽迟，但为时未晚。 「遗产」的管理问题 不过，既然政府要展开普查，另一个问题来了。民间传统应该是属于民间的，并由民间自行发展，还是属于官方，由政府承担保护与管理？ 据政府委聘负责首期普查的香港科技大学华南研究中心主任廖迪生表示，政府至今仍未有任何政策配合或承诺给予全面的保护，所以，即使清单出炉，有些遗产仍有可能难逃「破产」的命运。他强调制作非遗清单只是第一步，更重要的是如何保护这些项目。 再问民政事务局，曾德成局长除了曾向立法会议员表示，制定清单是向国家文化部申请列为国家级非遗的第一步，进而再向联合国教科文组织提出申报为世界非物质文化遗产，他所提出的，就是以遗产作招徕吸引外地游客，「以提升香港作为旅游目的地的吸引力」。 这才是令人担心的地方。「非遗」这个金漆招牌在中国许多地方都有点石成金之效。戴上这个冠冕，民俗文化很容易沦为生财工具、游客的消费品，连婚嫁仪式也可用来表演，完全违背了保护非遗的原意。曾德成之言，是否意味着香港也要跟着祖国一起走上同一条路？