孤独的牧羊人伴奏:谁能帮我准确翻译这段中文成英文?高奖励!!

来源:百度文库 编辑:高校问答 时间:2024/04/28 11:03:12
发展是二十一世纪中国会计科学的永恒主题。二十一世纪中国会计科学发展的最大动力是来自与会计环境的变化,而在会计环境中对其影响最大的则是经济环境与科技环境。从经济环境上看,已经初具框架的社会主义市场运行机制将会通过不断的调整而形成具有中国特色的社会主义市场经济运行模式,从而对新世纪形成的会计管理科学的基础理论体系产生重大影响。从科技环境上看,由于高新科学技术在生产实践中的广泛运用,知识的经济化和经济的知识化已经形成不可抗拒的历史潮流。这样,就必然会对二十世纪所形成的会计技术方法体系产生强烈的冲击。作为对会计实践活动进行全面研究的会计科学,如果不考虑会计环境变化所带来的影响,就会使通过研究所形成的会计理论缺乏对会计实践的具体指导作用和应用价值。由此可见,因经济环境变化所导致的二十一世纪会计管理实践内容与程式上的变动,必然会成为推动二十一世纪中国会计科学发展的原动力。
随着新世纪的到来,信息技术革命与商务全球化浪潮推动了知识经济的产生与发展,也使会计所处的环境发生了重大变化。例如:知识经济导致世界产业经济结构从物质型经济转向知识和信息经济,信息和通讯技术的空前发展,全球网络的形成,将创造出许多过去完全想象不到的新产业、新产品、新技术、新服务,生产过程、产品和服务越来越知识化、智能化、数字化;生产规模从大批量生产向个性化、规模化生产,生产形式从扩大再生产转向创新再生产;市场和贸易行为越来越电子化,企业组织结构由金字塔式垂直管理转向网络式水 平管理等等。处于知识经济时代中的会计,在其会计思想、会计目标、会计管理体制、会计技术方法和会计政策规范等方面,都要从原有的工业经济环境中蜕变出来,重新构造符合知识经济时代要求的会计模式。
在工业时代,企业所面临的经济环境是一个相对稳态结构,产品生产表现为大批量、标准化,市场需求变化周期较长、个性化特征较少,竞争主要体现在市场占有率高低方面。与此相适应,传统管理会计把目光聚集在企业内部的管理与动作上,注重通过控制产品生产成本来完成管理会计的目标,并以产品成本作为定价的基本依据。而进入信息时代后,由于信息传播、处理和反馈的速度大大加快,经济环境变化和经济竞争日益激烈。科学技术的飞速发展,使得企业产品和生产设备很快就会过时,所占有的市场份额或边际利润顷刻间被竞争对手“抢走”,产品寿命周期大大缩短;随着社会富裕程度的逐渐提高,市场需求将呈现小批量、多品类、易变化的特点。因此,企业必须更新观念,密切注视市场导向,加强研究市场动态,根据市场需求的变动及时调整企业的生产经营活动,以获取市场竞争优势

发展是二十一世纪中国会计科学的永恒主题。二十一世纪中国会计科学发展的最大动力是来自与会计环境的变化,而在会计环境中对其影响最大的则是经济环境与科技环境。
Development dominates the theme of Chinese accounting science in the 21st century. The greatest drive of 21st century’s Chinese accounting science results from the change of accounting environment, in which economic environment and scientific environment affect it most.

从经济环境上看,已经初具框架的社会主义市场运行机制将会通过不断的调整而形成具有中国特色的社会主义市场经济运行模式,从而对新世纪形成的会计管理科学的基础理论体系产生重大影响。
Concerning economic environment, the emerging socialism market economy system will adjust to be a market economy system of Chinese features gradually, which leads to great influence upon the basic theory system of accounting management science formed in new century.
从科技环境上看,由于高新科学技术在生产实践中的广泛运用,知识的经济化和经济的知识化已经形成不可抗拒的历史潮流。这样,就必然会对二十世纪所形成的会计技术方法体系产生强烈的冲击。
Taking scientific environment into consideration, the wildly application of high technology into practice, by any means, make the economization of knowledge and intellectualization of economy an inevitable historical trend, which, therefore, produce intensive effect on accounting technical system set up in the 20th century.
作为对会计实践活动进行全面研究的会计科学,如果不考虑会计环境变化所带来的影响,就会使通过研究所形成的会计理论缺乏对会计实践的具体指导作用和应用价值。由此可见,因经济环境变化所导致的二十一世纪会计管理实践内容与程式上的变动,必然会成为推动二十一世纪中国会计科学发展的原动力。
Researching comprehensively on accounting practice, accounting science, if regardless of the influence caused by the change of accounting environment, would weaken the instructional function and application value of accounting theory coming from research. Therefore, the change of accounting management practice’s content and formula induced by the change of economic environment, would necessarily become the impulsion that drive the 21st century’s Chinese accounting science development.

随着新世纪的到来,信息技术革命与商务全球化浪潮推动了知识经济的产生与发展,也使会计所处的环境发生了重大变化。
Along with new century, the surge of information technology revolution and business globalization urges on the emergence and development of knowledge economy, results in great alteration of accounting environment, as well.
例如:知识经济导致世界产业经济结构从物质型经济转向知识和信息经济,信息和通讯技术的空前发展,全球网络的形成,将创造出许多过去完全想象不到的新产业、新产品、新技术、新服务,生产过程、产品和服务越来越知识化、智能化、数字化;生产规模从大批量生产向个性化、规模化生产,生产形式从扩大再生产转向创新再生产;市场和贸易行为越来越电子化,企业组织结构由金字塔式垂直管理转向网络式水平管理等等。
E.g.: knowledge economy brings the great transformation of world industrial economic structure from materialized economy into knowledge and information economy. The unprecedented development of information and communication technology, together with the birth of worldwide web creates numerous new industry, new products, new technology and new service. The production, products and service are becoming more and more intelligentized and digitization. The production scale changes from volume produce into customization and scale production. The production form changes from scale-expanding reproduction into innovative reproduction. The market and trade behavior becomes more and more electronically operated. The enterprise structure changes from pyramidal vertical management into web horizontal management, etc.

处于知识经济时代中的会计,在其会计思想、会计目标、会计管理体制、会计技术方法和会计政策规范等方面,都要从原有的工业经济环境中蜕变出来,重新构造符合知识经济时代要求的会计模式。
In knowledge economy period, accounting should renew itself out of the former industrial economic environment in idea, goal, management system, technical method and policy standard, and reconstruct a accounting model subject to the requirement of knowledge economy.

在工业时代,企业所面临的经济环境是一个相对稳态结构,产品生产表现为大批量、标准化,市场需求变化周期较长、个性化特征较少,竞争主要体现在市场占有率高低方面。与此相适应,传统管理会计把目光聚集在企业内部的管理与动作上,注重通过控制产品生产成本来完成管理会计的目标,并以产品成本作为定价的基本依据。
In industry era, the economic environment facing a company is a comparatively stable structure. The production features in volume and the same standard. The cycle of market demand’s change is long. The customization of products is minor. The market’s occupation mainly represents the competition. Adapting to this, traditional management accounting take a close look at the internal management and behavior of a company, pay attention on completing the goal of management accounting by production cost control, and consider the product’s cost as the basis of pricing.
而进入信息时代后,由于信息传播、处理和反馈的速度大大加快,经济环境变化和经济竞争日益激烈。科学技术的飞速发展,使得企业产品和生产设备很快就会过时,所占有的市场份额或边际利润顷刻间被竞争对手“抢走”,产品寿命周期大大缩短;随着社会富裕程度的逐渐提高,市场需求将呈现小批量、多品类、易变化的特点。因此,企业必须更新观念,密切注视市场导向,加强研究市场动态,根据市场需求的变动及时调整企业的生产经营活动,以获取市场竞争优势
Since information era began, the change of economic environment and economic competition become more and more fierce due to the great acceleration of transmission, disposing and feedback of information. The fast development of science technology makes the products and production equipment can outdate easily. The market quota or marginal profit can be “robbed” by rivals immediately. The life cycle of a product is much shorter. As the society becomes richer and richer, the characteristics of market demand can be concluded as small volume, diversification, and variability. Therefore, the enterprise should renew its concept, keeps close watch on the market in order to research on the market trends and adjust the enterprise’s operation and business activities, subjecting to the market demand, in order to gain the competitive advantage.

The development is 21st century China accountants the science eternal
subject. 21st century China accountants the science development
biggest power is comes from with accountant the environment change,
but in the environment affects in accountant to it biggest is the
economic environment and the technical environment. Looked from the
economic environment that, at the beginning of the frame socialism
market movement mechanism will already be able to form through the
unceasing adjustment has the Chinese characteristic the socialist
market economy movement pattern, thus accountant which formed to the
new century the management science basic theory system has the
significant influence. Looked from the technical environment, because
the high new science and technology in the production practice
widespread utilization, the knowledge economy and the economical
knowledge already formed the irresistible historical trend. Thus,
inevitably can accountant which forms to 20th century the technical
method system have the intense impact. Took practices accountant to
accountant which the activity conducts the comprehensive research the
science, if did not consider accountant the environmental variation
brings the influence, can cause accountant which forms through the
research institute the theory to lack the concrete instruction
function and the application value which practices to accountant. Thus
it can be seen, because the economic environment change causes 21st
century accountants manage in the practice content and the formula
change, inevitably can become impels 21st century China accountants
the science development the driving force. Along with the new century
arrival, the information technology revolution and the commercial
globalization tide impelled the knowledge economy production and the
development, also caused the environment which accountant located to
have the tremendous change. For example: The knowledge economy causes
the world industry economic structure to change the knowledge and the
information economy from the matter economy, the information and
communication technology unprecedented development, the global network
formation, will create the new product industry which many pasts
completely could not imagine, the new product, the new technology, the
new service, the production process, the product and the service more
and more knowledge, the intellectualization, the digitization; The
production scale from the mass production to the individuality, the
scale production, the production form changes the innovation
reproduction from the expanded reproduction; The market and the trade
act more and more electron, the enterprise organizational structure by
the pyramid type vertical management changes network type level
management and so on. Is in the knowledge economy time accountant, in
its accountant the thought, accountant the goal, accountant the
management system, accountant aspect and so on technical method and
accounting policy standard, all must transform from the original
industry economy environment, again the structure conforms to
knowledge economy time request accountant the pattern. In the industry
time, the economic environment which the enterprise faces is a
relative stable state structure, the product production performance
for the mass, the standardization, the market demand change cycle
longer, the individuality characteristic are less, the competition
mainly manifests in the market share height aspect. Adapts with this,
tradition management accounting gathers the vision at in the
enterprise interior management and the movement, pays great attention
to achieves management accounting's goal through the control product
production cost, and takes the fixed price by the product cost the
basic basis. But after enters the information time, because the
information dissemination, processing and the feedback speed greatly
speeds up, the economic environment change and the economic
competition are day by day intense. The science and technology rapid
development, causes the enterprise product and the production
equipment is very quick can be obsolete, holds the market share or the
marginal returns "are snatched" in a little while by the competitor,
the product life cycle greatly reduces; Along with social wealthy
degree gradually enhancing, the market demand will present

The development is 21st century China accountants the science eternal subject.21st century China accountants the science development biggest power is comes from with accountant the environment change, but in the environment affects in accountant to it biggest is the economic environment and the technical environment.Looked from the economic environment that, at the beginning of the frame socialism market movement mechanism will already be able to form through the unceasing adjustment has the Chinese characteristic the socialist market economy movement pattern, thus accountant which formed to the new century the management science basic theory system has the significant influence.Looked from the technical environment, because the high new science and technology in the production practice widespread utilization, the knowledge economy and the economical knowledge already formed the irresistible historical trend. Thus, inevitably can accountant which forms to 20th century the technical method system have the intense impact. Took practices accountant to accountant which the activity conducts the comprehensive research the science, if did not consider accountant the environmental variation brings the influence, can cause accountant which forms through the research institute the theory to lack the concrete instruction function and the application value which practices to accountant. Thus it can be seen, because the economic environment change causes 21st century accountants manage in the practice content and the formula change, inevitably can become impels 21st century China accountants the science development the driving force.
Along with the new century arrival, the information technology revolution and the commercial globalization tide impelled the knowledge economy production and the development, also caused the environment which accountant located to have the tremendous change. For example: The knowledge economy causes the world industry economic structure to change the knowledge and the information economy from the matter economy, the information and communication technology unprecedented development, the global network formation, will create the new product industry which many pasts completely could not imagine, the new product, the new technology, the new service, the production process, the product and the service more and more knowledge, the intellectualization, the digitization; The production scale from the mass production to the individuality, the scale production, the production form changes the innovation reproduction from the expanded reproduction; The market and the trade act more and more electron, the enterprise organizational structure by the pyramid type vertical management changes network type level management and so on. Is in the knowledge economy time accountant, in its accountant the thought, accountant the goal, accountant the management system, accountant aspect and so on technical method and accounting policy standard, all must transform from the original industry economy environment, again the structure conforms to knowledge economy time request accountant the pattern.没译完呢

The development is 21st century China accountants the science eternal subject. 21st century China accountants the science development biggest power is comes from with accountant the environment change, but in the environment affects in accountant to it biggest is the economic environment and the technical environment. Looked from the economic environment that, at the beginning of the frame socialism market movement mechanism will already be able to form through the unceasing adjustment has the Chinese characteristic the socialist market economy movement pattern, thus accountant which formed to the new century the management science basic theory system has the significant influence. Looked from the technical environment, because the high new science and technology in the production practice widespread utilization, the knowledge economy and the economical knowledge already formed the irresistible historical trend. Thus, inevitably can accountant which forms to 20th century the technical method system have the intense impact. Took practices accountant to accountant which the activity conducts the comprehensive research the science, if did not consider accountant the environmental variation brings the influence, can cause accountant which forms through the research institute the theory to lack the concrete instruction function and the application value which practices to accountant. Thus it can be seen, because the economic environment change causes 21st century accountants manage in the practice content and the formula change, inevitably can become impels 21st century China accountants the science development the driving force. Along with the new century arrival, the information technology revolution and the commercial globalization tide impelled the knowledge economy production and the development, also caused the environment which accountant located to have the tremendous change. For example: The knowledge economy causes the world industry economic structure to change the knowledge and the information economy from the matter economy, the information and communication technology unprecedented development, the global network formation, will create the new product industry which many pasts completely could not imagine, the new product, the new technology, the new service, the production process, the product and the service more and more knowledge, the intellectualization, the digitization; The production scale from the mass production to the individuality, the scale production, the production form changes the innovation reproduction from the expanded reproduction; The market and the trade act more and more electron, the enterprise organizational structure by the pyramid type vertical management changes network type level management and so on. Is in the knowledge economy time accountant, in its accountant the thought, accountant the goal, accountant the management system, accountant aspect and so on technical method and accounting policy standard, all must transform from the original industry economy environment, again the structure conforms to knowledge economy time request accountant the pattern. In the industry time, the economic environment which the enterprise faces is a relative stable state structure, the product production performance for the mass, the standardization, the market demand change cycle longer, the individuality characteristic are less, the competition mainly manifests in the market share height aspect. Adapts with this, tradition management accounting gathers the vision at in the enterprise interior management and the movement, pays great attention to achieves management accounting's goal through the control product production cost, and takes the fixed price by the product cost the basic basis. But after enters the information time, because the information dissemination, processing and the feedback speed greatly speeds up, the economic environment change and the economic competition are day by day intense. The science and technology rapid development, causes the enterprise product and the production equipment is very quick can be obsolete, holds the market share or the marginal returns "are snatched" in a little while by the competitor, the product life cycle greatly reduces; Along with social wealthy degree gradually enhancing, the market demand will present the small batch, the multi- categories, the instable characteristic. Therefore, the enterprise must renew the idea, closely gazes at the market direction, strengthens studies the market tendency, according to market demand change prompt adjustment enterprise's production management, gains the market competition superiority