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融资租赁中英文对照外文翻译文献

融资租赁中英文对照外文翻译文献
融资租赁中英文对照外文翻译文献

中英文对照外文翻译文献

中英文资料外文翻译

附录1:(原文)

The Determinants of the Leasing of Small Companies

1, international for small and medium-sized companies were discussed

At the beginning of the 20th century, appear with ford motor as a representative of the mass production methods, people believed in the enterprise of large-scale business is the trend of The Times. But last of the twentieth century ago in economics leading view also think big enterprise is efficient, the scale become the pronoun of efficiency, enterprise's economic development of large-scale become direction. Yet the century in the 1970s, a kind of traditional ideas began

challenged. In 1973, the British scholar schumacher (E.F.S chumacher) published a small is a good book. Quickly and has caused a great echo. The author thinks that the western countries specialization, large-scale production pattern looks is solved "production problem", but actually is an illusion. This mode of production caused economic inefficiency, environmental pollution, resource exhaustion, and fostered many social problems. Therefore, must choose again a development pattern or way. Schumacher pointed out the development of large-scale and automation error, advocated the development of small and medium-sized intermediate technology. He thinks. To make the society "enduring" development, must go miniaturization, among the development of roads, especially to the development of small and medium-sized enterprises and "intermediate technology". British prime minister Tony Blair also put forward by 2005 to the development of small businesses of British construction become heaven ".

2, small and medium-sized enterprises in China's economy contribution

Small and medium-sized enterprises is an important means of technical innovation. Before world war ii, the century with different since the 1960s and 1970s gradually arisen on information technology and biotechnology as the core of the new technology revolution is mainly in small and medium-sized enterprises, and at least in lots of small and medium-sized enterprises tody develops. In the middle of the century ago, rich economies in the proportion of

small and medium-sized enterprises has been declining trend; In the middle of the century especially after the 1960s and 1970s, and small and medium-sized enterprises and started mass development (see Storey, D.J., 1994). This suggests that small and medium-sized enterprise is to adapt to this new trend of technological progress. According to statistics, so far, small and medium-sized enterprises in China has more than 800 thousand, accounts for the enterprise 99% of all. In since 1960s of rapid economic growth, industrial output value of new 76% above is created by small and medium-sized enterprises. Small and medium-sized enterprise output and realize profits tax have accounted for 60% of the national respectively and 407., in recent years in the total export, small and medium-sized enterprises accounted for about 60 percent. "no doubt, small and medium-sized enterprises has become the new growth point of boosting the national economy, promoting China's economic boom is the main driving force of uplink. About smes in the country's economy, the importance of roughly boils down to:

First, provide employment opportunity, absorbing surplus labor force. Compared with large enterprises and small and medium sized enterprises are using more labor-intensive technology, so the development of small and medium-sized enterprises can help alleviate current employment pressure. In fact, although small and medium-sized enterprise role far more than that, but it is small and medium-sized enterprises of this feature, to medium and small-sized enterprises

for people increasingly attention. Our country the industry and commerce registration of small and medium-sized enterprises, more than 1,500 million, accounts for the total enterprises ninety-nine percent, to be town provides seventy-five percent of the jobs.

Second, create the mainstay of GDP. According to the above information: small and medium-sized enterprises in the national industrial output account for about 60, realize profits tax of up to 40%. Table 3-1 for our independent accounting industrial enterprises in 1995-2000 some data, including various types of enterprise of gross industrial output and the proportion of total assets, value added of industry and the proportion of total assets and profit tax amount to total assets ratio (namely fund LiShuiLv). We can find that, regardless of in the output value on the proportions still in proportion of small and medium-sized enterprises are superior to large enterprises. This shows that every unit fund of small and medium-sized enterprises than large enterprise creates more social wealth. But, in addition to 2000, small and medium-sized enterprises outside the capital LiShuiLv below large enterprises. So, in proportion with capital value LiShuiLv appears between some contradictions. Because the latter reflects the former distribution relationship, this is because of hard to get the bank low-interest loans to small and medium-sized enterprises to use capital interest of proportion of those enterprises.

Lease financing background is socialized production developed market economy

development to a higher level, industrial products, developed countries and its relative surplus of industrial capital seek and develop new market, therefore in the investigation of its function and advantages, cannot be separated from the historical background. Only understand this historical background, can answer financing lease why produced in the 1950s and to worldwide development, rather than creating and developing in other time periods. Financing lease improved social reproduction pace, acceleration of capital goods circulation and consumption, drive investment demand and the fellowship demand expanded. Eventually have a promotion aggregate demand growth, and thus to promote full employment and economic development.

3. Move investment demand

British lease experts, the bott who specially in the world on the lease yearbook of literary theory and the effect. He said: "in fact, some governments are shifting in full-scale lease to stimulate domestic investment. They moved to increase employment desire from an" '. He in investigating the German and British examples. Conclusion: lease industry in ensuring the role of main domestic investment was profound. Governments also encourage leasing company for capital equipment finance to expand exports, in order to improve their producers in the international market competition in position. Lease financing are able to expand domestic demand, increase employment in plays a unique role, reason mainly has two sides, the first, the financing lease of the equipment supplied

whatever is located where requires some personnel, this undoubtedly will increase employment; Second, governments for lease provides preferential tax reduced leasing companies and enterprise's financing cost, thus make many enterprises want to use lease form to carry on an investment, investment increase is apparent.

4 our experience

Our country economy in the 1990s, has maintained a strong growth momentum. During this decade, there are eight years is the Clinton administration office. China's President economic commission chairman is 2001 Nobel Prize winner Joseph. SiDiGeLiCi as he died, but also by the Nobel Prize winner, lemon, the author of the article George gram rove lady janet "Aaron, which are both as a new Keynesian representative figures, they advocate information asymmetry theory that completely on market economic regulation is not solve all problems. As a free economy does not guarantee during the trade information symmetry, causing some areas of adverse selection (vicious circle) and moral hazard (credit crisis), this shows that our country was inclined to conditionally government intervention and control the market. Our country government to use tax and interest rate leverage to regulate the market, with investment policy caused investment direction. These again and lease have internal relations. Our so-called tuyuhun equipment leasing the financing lease of by the financing involving rates, strong city in the policy has led to $rising interest rates to lease

bring the opportunity of the development. Our tax on rental industry has certain preferential, while rental industry is more relying on talent advantage and control the ownership of the lease objects legal status, make full use of our country to encourage investment preferential policies, and designed the system "lease", such as: "leveraged lease", "tax leasing", etc in accord with the government encourages investment direction lease modes, enlarged policy efforts, promote the economic development of our country. From our lease data can be found in a decade ago our lease permeability (leasing forehead occupies equipment investment proportion) is 32%, lease the forehead is $120 billion, after 10 years (1999), the leasing of statistical data, the lease 34.4% permeability is the forehead is 2260 billion dollars. Lease lease frontal doubled. Its economic permeability (rental amount of GDP) 30% of the proportion of GDP of China accounts for almost a third. Lease with the China economic double forehead, but no major permeability changes show that lease is not omnipotent, just a economic levers, from our own experience, lease for economic development in the ability to move around." Lease has so magical function, it mainly in the operation of the real rights and use "separation" concept in action, property and rights separation gave lease activities to enlarge government control of the will, become market between government and market between effective macro-control measures. From since 9/11, our country and take several rate cuts and tax adjustment policy, as well as expand access to war, lay particular stress

on government input control economy components.

Lease financing background is socialized production developed market economy development to a higher level, industrial products, developed countries and its relative surplus of industrial capital seek and develop new market, therefore in the investigation of its function and advantages, cannot be separated from the historical background. Only understand this historical background, can answer financing lease why produced in the 1950s and to worldwide development, rather than creating and developing in other time periods. Financing lease improved social reproduction pace, acceleration of capital goods circulation and consumption, drive investment demand and the fellowship demand expanded. Eventually have a promotion aggregate demand growth, and thus to promote full employment and economic development.

附录2:(译文)

小型公司融资租赁的决定因素

l、国际对中小型公司的探讨

20世纪初,出现以福特汽车为代表的大规模生产方式,人们相信企业的

大规模经营是大势所趋。而在上个世纪中叶以前经济学中的主导观点也认为大企业是有效率的,规模成为效率的代名词,企业的大型化成为经济发展的方向。然而,本世纪70年代,种传统的观念开始受到挑战。1973年,英国学者舒马赫(E.F.Schumacher)出版了《小的是美好的》一书。并迅速引起了很大反响。作者认为,西方国家的专业化、大型化的生产模式看上去是解决了“生产问题”,但实际上只是一种假象。这种生产模式导致了经济效率低下、环境污染、资源枯竭,并滋生了许多社会问题。因此,必须重新选择一条发展模式或道路。舒马赫指出了大型化和自动化的发展误区,提倡发展中小型的中间技术。他认为。要使社会“持久”发展,必须要走小型化、中间化的发展道路,特别是要发展中小企业和“中间技术”。英国首相布莱尔也提出到2005年要把英国建设成为小企业发展的天堂”。

2、中小企业对我国经济发展的贡献

中小企业是推动技术创新的重要手段。与二战之前不同,本世纪六、七十年代以来逐渐兴起的以信息技术和生物技术为核心的新技术革命主要是在中小企业中、至少是在大量中小企业的推动下发展起来的。在本世纪中期以前,发达国家的经济中中小企业所占比例一直有下降的趋势;在本世纪中期尤其六、七十年代之后,中小企业又开始大量发展(参见Storey,D.J.,1994)。这表明中小企业是适应这一科技进步新趋势的。据统计,到目前为止,我国中小企业已经超过800万家,占全国企业总数的99%。在20世纪六十年代以来的经济快速增长中,工业新增产值的76%以上是由中小企业创造的。我国中小企业总产值和实现利税分别已占全国的60%和

407.,在近几年的出口总额中,中小企业约占60%”。毫无疑问,中小企业已成为拉动国民经济的新的增长点,是推动我国经济景气上行的主要动力之一。关于中小企业在我国经济中的重要作用,大致可以归结为:第一,提供就业机会,吸纳剩余劳动力。与大企业相比,多数中小企业都使用更加劳动密集的技术,所以发展中小企业有助于缓解目前的就业压力。实际上,虽然中小企业的作用远不止于此,但正是中小企业的这一特性,才使得中小企业日益为人们所重视。我国经工商登记注册的中小企业超过一千五百万家,占全国企业总数的百分之九十九,为城镇提供了百分之七十五的就业岗位。

第二,创造国民生产总值的主力军。据以上资料:我国中小企业在全国工业总产值中占60%左右,实现利税达40%。无论在总产值比例还是在增加值比例上中小企业都优于大企业。这说明中小企业每单位资金比大企业创造了更多的社会财富。但是,除2000年外,中小企业的资金利税率都低于大企业。这样,在增加值比率与资金利税率之间就出现一些矛盾。由于后者反映了前者的分配关系,这是由于难以得到银行的低息贷款,中小企业使用资金的利息所占的比例高于大企业。

融资租赁产生背景是社会化大生产比较发达,市场经济发展到较高程度、工业产品相对过剩、发达国家及其产业资本寻找并开拓新兴市场的,因此在考察它的功能和优势时,不能脱离这种历史背景。只有了解这一历史背景,才能回答融资租赁为什么产生于二十世纪五十年代并向世界范围内发展,而不是产生和发展于其它时代了。融资租赁提高了社会再生产速

度,加速资本货物的流通与消费,拉动投资需求与出1:3需求扩大。最终起到推动总需求增长,并由此促进充分就业与经济发展。

3.撬动投资需求

英国租赁专家鲍特曾专门在《世界租赁年鉴》上着文论及这种作用。他指出:“事实表明,一些政府正转向以大规模的租赁来刺激国内投资。他们的动要来源于对增加就业的渴望”’。他在考察德国及英国的实例后。得出结论:租赁产业在保障主要国内投资方面的作用是深远的。各国政府还鼓励租赁公司为资本设备融资以扩大出口,以提高本国生产商在国际市场中的竞争地位。融资租赁之所以能够在扩大内需、增加就业方面起到独特作用,原因主要有两个方面,第一,融资租赁提供的设备不论座落在何处都需要一定的人员,这无疑就会增加就业;第二,各国政府为租赁提供的税收优惠减轻了租赁公司和企业的融资成本,从而使许多企业愿意利用租赁形式来进行投资,投资额增加就显而易见了。

4 我国的经验

我国经济在上个世纪九十年代来,一直保持强劲的增长势头。在这十年中,有八年是克林顿政府当政。我国的总统经济委员会主席就是2001年诺贝尔奖获得者约瑟夫.斯蒂格利茨担任,他去世后,又由同年的诺贝尔奖获得者,柠檬文章的作者乔治·阿克洛夫夫人珍妮特·耶伦担任,这两人都是新凯恩斯主义的代表人物,他们主张信息不对称经济理论,认为完全靠市场经济调节是解决不了所有的问题。即由于自由经济并不能保证交

中英文参考文献格式

中文参考文献格式 参考文献(即引文出处)的类型以单字母方式标识: M——专著,C——论文集,N——报纸文章,J——期刊文章,D——学位论文,R——报告,S——标准,P——专利;对于不属于上述的文献类型,采用字母“Z”标识。 参考文献一律置于文末。其格式为: (一)专著 示例 [1] 张志建.严复思想研究[M]. 桂林:广西师范大学出版社,1989. [2] 马克思恩格斯全集:第1卷[M]. 北京:人民出版社,1956. [3] [英]蔼理士.性心理学[M]. 潘光旦译注.北京:商务印书馆,1997. (二)论文集 示例 [1] 伍蠡甫.西方文论选[C]. 上海:上海译文出版社,1979. [2] 别林斯基.论俄国中篇小说和果戈里君的中篇小说[A]. 伍蠡甫.西方文论选:下册[C]. 上海:上海译文出版社,1979. 凡引专著的页码,加圆括号置于文中序号之后。 (三)报纸文章 示例 [1] 李大伦.经济全球化的重要性[N]. 光明日报,1998-12-27,(3) (四)期刊文章 示例 [1] 郭英德.元明文学史观散论[J]. 北京师范大学学报(社会科学版),1995(3). (五)学位论文 示例 [1] 刘伟.汉字不同视觉识别方式的理论和实证研究[D]. 北京:北京师范大学心理系,1998. (六)报告 示例 [1] 白秀水,刘敢,任保平. 西安金融、人才、技术三大要素市场培育与发展研究[R]. 西安:陕西师范大学西北经济发展研究中心,1998. (七)、对论文正文中某一特定内容的进一步解释或补充说明性的注释,置于本页地脚,前面用圈码标识。 参考文献的类型 根据GB3469-83《文献类型与文献载体代码》规定,以单字母标识: M——专著(含古籍中的史、志论著) C——论文集 N——报纸文章 J——期刊文章 D——学位论文 R——研究报告 S——标准 P——专利 A——专著、论文集中的析出文献 Z——其他未说明的文献类型 电子文献类型以双字母作为标识: DB——数据库 CP——计算机程序 EB——电子公告

中英文论文对照格式

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零售企业营销策略中英文对照外文翻译文献

零售企业营销策略中英文对照外文翻译文献(文档含英文原文和中文翻译)

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