查询词典 fiscal

According to the comparativeness, ten items of condition are necessary to realize the fiscal institutional transition, which are keeping political and social stability, dealing with the relations between the target and the course of reform properly, combining the foreign experience with actual fact of our own country, emphasizing on the role of public finance in economic transition, making the progress of institution transition in line with cognition, working out a good scheme, coordinating the fiscal system with political system, accelerating the construction of fiscal legal institutional, enhancing the investment for informal institutional, having the support from the top-rank decision-maker, and the not-being-afraid-of-difficulty spirit for the reform leader.

根据比较，要实现财政制度变迁的目标应具备10项条件：保持政局和社会稳定，正确处理改革目标与改革过程的关系，把国外经验同本国实际结合起来，重视发挥财政在经济转轨中的作用，制度变迁的进度要与认识水平相一致，要有一个好的改革方案，财政制度要与政治制度相协调，加快财政法制建设，加大对非正式制度的投资，最高决策者的支持和改革领导者勇往直前的精神。

In conclusion, this paper has proposed that the future direction of our fiscal decentralization should focus on how to decentralize on fiscal speeding, and is established a fiscal transfer payment system for balancing public service of different areas

针对这样的结论，本文提出今后我国财政分权的方向应该围绕财政支出方面如何分权以及建立以均衡地区间公共服务为目标的财政转移支付体制，并提出了具体的建议。

While the fiscal administrative system in this time developed deviously in the struggles for fiscal administrative power between fiscal institution and wardrobe with embodiment of power struggle on tax problem between kings and nobles.

而该时期的财政管理体制，也在财政署和锦衣库的财税管理权争夺中曲折发展，并体现出国王和贵族就财税问题的权力斗争。

Given the expectation for the function of the government in an open economy, the fiscal policy should play an important role in stabilizing economic fluctuation. It is well recognized that, however, the fiscal policy is far away from achieving the stability of the economy. In contrast, the fiscal policy itself in many cases is the main source of instability, and the misplacement of the fiscal policy sometimes leads to larger risks.

但是，许多学者认为，在开放条件下，财政政策远远不是它本应成为的一国经济的稳定力量，在很多情况下，本身却成为对外部门不平衡的主要不稳定力量，尤其在发展中国家，财政政策对一国的经常项目和资本项目都有非常大的影响，财政政策的失误往往会造成更大的风险。

Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

此外，本文也发现报导损失之公司，其当期及未来盈余反应系数较报导利润之公司低，以及公司报导营业活动之现金流量为负时其当期营业活动之现金流量反应系数低於报导营业活动之现金流量为正之公司，显示公司报导损失或营业活动之现金流量为负时，因为通常都是暂时性的故其股票报酬的资讯性较低，不过其未来营业活动之现金流量反应系数高於报导营业活动之现金流量为正之公司，本研究推论因为现金流量是有实质的效果，所以当现金流量为负值时投资人应该会比较关注，所以其反应系数较高，而进一步发现当区分投资人之精明程度时，投资人精明程度比重较高，因其会辨识盈余资讯而认为公司进行损益平稳化会增加其资讯内涵，故当期及未来盈余反应系数相较於投资人精明程度较低者高。

After the Implementation Regulations coming into force, the Central government shall formulate policies to determine in a reasonable manner the percentage of sharing tax revenue among local governments where the head quarters of the taxpayers are located, and handle the issue of shifting tax revenue that arises from the EIT Law, and balance the interests of local governments in accordance with the principles of consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation.(Translator's note: the local governments at city levels may compete among themselves and use non-fiscal means or waive the local fiscal revenue to woo the profit-making taxpayers to headquarter in the city under their respective jurisdictions, in the absence of Central government's intervention).

实施条例施行后，将根据"统一计算、分级管理、就地预缴、就地预缴、汇总清算、财政分配"的原则，合理确定总分机构所在地政府的分享比例和办法，妥善解决实行企业所得税法后引起的税源转移问题，处理好地区间利益关系。

Chapter 4 concludes the type of fiscal and financial policy measures of technology innovation analyzes the effectiveness of fiscal and financial measures of typical technology innovation, construes how to promote technology innovation by using fiscal and financial police measures.

第4章对技术创新的财政与金融政策工具的种类进行了归纳，对典型的技术创新的财政与金融政策工具的效用进行了分析，重点分析了如何利用财政与金融政策工具促进技术创新。

This thesis learns from the practical experience of the state fiscal expenditures in the developed country. Firstly, it analyzes the status quo China"s fiscal expenditure structure. Then considering the actual conditions of our country, this thesis deflates and deals with the number of 27 observations on our country"s fiscal expenditures constitute projects from 1978 to 2004 and economic growth by using various econometric methods, and grasps the contribution degree of fiscal expenditure, especially productive expenditure, to the economic development through the empirical analysis of fiscal expenditure projects contributions to economic development.

本文借鉴了发达国家财政支出的实践经验，首先对我国财政支出结构的现状进行分析，接着对我国1978年至2004年的财政支出构成项目和经济增长27个观测值进行数据处理，再结合我国实际情况，通过建立含滞后项的计量模型和方差分析等各种方法，实证分析了财政支出结构项目对经济增长贡献，把握了财政支出尤其是生产性支出对经济增长的贡献程度。

This thesis also thrashes out basic methodologies of establishing forestry fiscal investment evaluation system and brings forward basic ideas for improving China's forestry fiscal policy. By applying the latest theories on public policy science, this thesis explores basic principle, fundamental bases and general procedure for the formulation of China's forestry fiscal policies, as well as the implementation, evaluation, revision and expiration of forestry fiscal policy.

本论文旨在通过对中国林业财政政策制定方法和程序的研究，对中国林业财政政策及其实施效果的评价，对中外林业财政政策的比较，探讨建立林业财政投入评价体系的基本方法，提出完善中国林业财政政策的基本思路。

As a new institutional arrangement, the tax-sharing fiscal system models the intergovern-mental fiscal relations, promotes the growth of fiscal revenue, models the distribution order of fiscal reve-nue, increases the local governments efforts in collecting taxes, and intensifies the fiscal dependence of lo-cal governments on the central governments.

分税制财政体制作为一种新的制度安排，它在规范政府间财政分配关系、促进财政收入稳定增长、规范财政收入分配秩序、提高地方政府的征税努力程度、强化各地区对中央财政的依赖性方面发挥了积极作用。

What are your goals and strategies for growth?

你的成长目标和策略是什么？

And unto the angel of the church in Sardis write; These things saith he that hath the seven irits of God, and the seven star I know thy works, that thou hast a name that thou livest, and art dead.

3：1 你要写信给撒狄教会的使者，说，那有神的七灵和七星的，说，我知道你的行为，按名你是活的，其实是死的。