解放军文职招聘考试 英汉互译

 

 

2. 为了熨平经济波动，就需要政府采取相应的措施扩大就业，抑制通货膨胀，保持经济稳定。政府财政政策具有稳定经济的职能。当社会总需求超过（明显低于）总供给(即经济过热/萧条）时，政府财政可以通过减少（增加）支出，压缩（扩大）政府部门的需求，或增加（减少）税收，减少（增加）非政府部门需求，以抑制（刺激）社会总需求；如果社会总需求与总供给大体平衡，政府则可以保持预算收支的基本平衡，维持国民经济的稳定发展。通过上述政策调整，旨在促进资源的有效利用，达到充分就业状态。

 

To moderate(iron out) economic fluctuation, it is imperative that the government take corresponding measures to increase  employment, contain(bring down) inflation, and maintain economic stability. The purpose of government fiscal policy is to stabilize the economy. When the aggregate(total) social demand is notably higher/lower than the aggregate supply( economic overheating/depression), the government may curb/stimulate social demand by cutting back/increase its budgetary spending, compressing/boosting government(al) demand, or increasing/reducing tax and reducing/expanding non-government(al) demand. If the total social demand and supply is kept in equilibrium, the government may balance its budget to sustain stable development of the national economy. The policy adjustments mentioned above aim at promoting the effective utilization of resources and achieving full employment.

 

3. 在纯粹的市场经济条件下，经济主体是分散决策、分散生产的。这种分散的经济行为往往由市场这只“看不见”的手调节。市场调节只有在市场信息完全和充分竞争的情况下，才能保证社会再生产顺利进行。但是，在现实经济环境中，由于多种原因，不完全信息或信息不对称是一种客观存在，使分散的经济行为存在较大的盲目性，增加市场“试错”的成本。市场的这种盲目性最终会导致社会总供给与总需求失衡，并使国民经济出现高涨－衰退－萧条（危机）－复苏的周期性波动，社会生产力遭到巨大破坏，同时伴随着严重的失业和通货膨胀。

 

In a pure market economy, various players make decisions and produce separately. These dispersed economic behaviors are normally regulated by the “invisible hand” of the market. Only when there is complete information and full competition can the market regulation ensure smooth social reproduction. However, in a real economic setting, due to a variety of reasons, information is incomplete or asymmetric, which renders dispersed economic behaviors largely aimless or even leads to higher costs of market “test error”. This blindness will ultimately cause the imbalance between social aggregate supply and the demand, and a cyclic fluctuation including prosperity, recession, depression, and revival in the national economy. At that time, social productivity will be largely destroyed, accompanied with serious unemployment and inflation.

 

5. 市场经济，是人类在长期社会实践中创造出的一种有效资源配置机制和经济运行模式。由于市场机制只有单一的经济效率功能，客观上要求政府实施宏观调控，以弥补市场不足。因此，政府和市场是市场经济体制不可或缺的两个方面。政府实施宏观调控的两大基本工具就是财政政策与货币政策，其中财政政策主要是通过税收、预算、补贴、公债、收入分配和转移支付等手段对经济运行进行调节。

 

Market economy is an effective mechanism for resource allocation and economic operation, created out of the long social practice of the mankind. As the market mechanism only has the one-folded function of increasing economic performance, the government has the objective need for exercising macro control to address market deficiencies. In this sense, both the government and the market are indispensable to the big picture. The two basic tools the government employs to realize macro control are fiscal and monetary policies. The former helps moderate economic performance through taxation and budgetary measures, subsidies, government bonds, income distribution and transfer payment.

 

 

6. 中国经济在高速增长的同时，也遇到了一些难题。比如内需不足、通货紧缩持续、失业加上隐性失业人口上升。当前有必要采取扩大居民消费的各项政策措施，促进居民消费的快速增长。可以通过积极发展消费信贷等方式，来改变我国高投资、低消费的经济发展格局。虽然积极财政政策存在诸多消极作用，但是目前国际国内的形势仍然要求今年加大积极财政政策的力度；从我国经济的总体上来看，目前虽存在巨大的显性和隐性债务，但仍然足以支持继续发行国债。为降低企业生产成本、促进消费，适当进行税收减免也是可行的。

 

As a matter of fact, China has its own challenges while growing rapidly, for example, the domestic demand’s shrinking, the continuing deflation, and the increase of unemployment as well as underemployment. Thus, it is essential to facilitate people’s consumption by policies. The economic development pattern of high investment and low consumption should be changed through such consumption-expansionary policies as consumption credits. Although the expansionary fiscal policy has its drawbacks, the government will go on with the policy this year according to the present international and domestic economic situations. In spite of its large amount of debts, the government still has the potential to issue more treasure bonds. In order to decrease costs of the firms and to promote consumption, the government should also cut the tax.

 

 

8. 财政政策与货币政策是政府宏观调控的两个重要手段，但二者在调控机制及侧重点等方面都有所不同，有着各自的优势。在具体调控过程中，政府应客观认识两者的差异，使之相互协调以实现经济持续稳定增长的目标。

两大政策都以调节社会总需求，实现社会总供求平衡为基点，它们的区别主要可以从三个方面来总结。

财政政策侧重于结构调节，货币政策侧重于总量调节。前者能够更直接地通过政府调整财政收支规模和结构来改变资金分配格局，后者能够直接通过调节货币供应量或利率来影响社会总供求。

财政政策侧重于调节收入分配，货币政策侧重保持币值稳定。前者主要通过调节分配领域来影响社会总需求；后者主要体现在对流动性的调节，通过影响利率水平或货币供应量来实现币值稳定，从而对社会总需求产生影响。

财政政策对于治理通货紧缩作用明显，货币政策对治理通货膨胀作用明显。在通货紧缩时期，经济主体对经济前景预期不乐观，投资消费信心不足，这时财政政策可以通过增加支出和减少税收等措施迅速而直接地扩大投资与消费，改善市场预期，从而推动经济增长；在通货膨胀时期，货币政策通过控制货币供应量，可以迅速收缩流动性，紧缩效果比较明显。

 

Fiscal policy and monetary policy are two important means for government macro-control and adjustment, but these two are different in their working mechanisms and focuses, and have their respective advantages. In real regulatory process, the government should acknowledge their differences and coordinate them to achieve the goal of sustained and stable economic growth.

These two policies share the aim of adjusting the aggregate social demand and striking a balance between the aggregate supply and demand. Their differences can be summarized from three aspects as follows.

Fiscal policy focuses on structural adjustment, whereas monetary policy focuses on volume adjustment. The former can change capital allocation more directly through government adjustment of the budgetary scale and structure; the latter can influence the aggregate social supply and demand by directly regulating monetary supply and interest rates.

Fiscal policy emphasizes moderating income allocation, whereas monetary policy focuses on stabilizing currency value. The former shapes the aggregate social demand mainly by adjusting the areas of income allocation. By contrast, monetary policy mainly focuses on liquidity control or stabilizing currency value through interest rate or monetary supply adjustments, which will influence the aggregate social demand.

Fiscal policy has a prominent checking effect on deflation, whereas monetary policy has it on inflation. During deflation, economic entities have dismal economic expectations and lack confidence in investment and consumption, in which case, fiscal policy is more effective than monetary policy as the former can be implemented to swiftly and directly expand investment and consumption, boost market expectations and promote economic growth through increased spending and reduced tax. On the contrary, during inflation, monetary policy has a more prominent tightening effect than fiscal policy since it can lower liquidity by controlling monetary supply.

 

 

9. 1994年，在建立社会主义市场经济体制、加强宏观调控和经济逐步全球化的背景下，中国政府按照“统一税法、公平税负、简化税制、合理分权”的指导思想，对税收制度进行了全面改革，建立了适应市场经济发展要求的新型税收制度。借鉴国际通行做法，改变原流转税按产品分设税目并制定差别税率的办法，建立了以增值税为主体、消费税和营业税为补充的流转税制度；改变了按企业所有制形式设置所得税的做法，将国有、集体、私营企业所得税合并为企业所得税，改变了国有企业承包所得税的做法，规范了企业所得税税前扣除项目和列支标准，取消了国有企业税前还贷优惠政策和上交“两金”等规定。

 

In 1994, against the background of establishing socialist market economic system, strengthening macro economic management and further integrating into the global economy, the government conducted comprehensive reform of tax system and establish a new system suitable for market economy, based on the guideline of “unification of tax laws, fair share of tax burden, simplification of tax system and rational share of fiscal responsibility”. Learning from international practices, the government changed its approach from turnover tax with differentiated rates on different types of products to a new one centering VAT complemented by consumption tax and business tax. The old approach of setting income taxes according to the ownership of enterprises was changed, the income taxes of the state-owned, collectively owned and private enterprises are merged into a single tax item called enterprise income tax. The old approach that the state-owned enterprises were required to commit a fixed income tax was also changed. The pre-tax deductible items and accounting methods were also regulated. The preferential policies that enterprises enjoyed to repay loans before tax and submitting “two funds” were abolished.