中国财政科学研究院考博英语历年真题详解

2001年中国财政科学研究院考博英语真题及详解PartI:Selectthebestchoiceforeachsentence（15points）Example:IhavebeentoShanghaithreetimes______1995.A.afterB.sinceC.forD.from1．Itisuptothegovernmenttotackletheairpollutionproblemand______measuresinlinewiththecouncil’ssuggestions.A.setaboutB.workoutC.fillupD.bringover【答案】B查看答案【解析】句意：处理空气污染问题，并根据委员会的提议采取措施是政府的责任。workout算出，制订出。setabout开始，散布（谣言等）。fillup填补，装满。bringover把…带来，使某人转变。2．MyfatherdidnotgotoNewYork;thedoctorsuggestedthathe______there.A.nottogoB.notgoC.hadn’tgoneD.wouldn’tgo【答案】B查看答案【解析】suggest引导的宾语从句需用虚拟语气，结构为（should）+do。3．Peoplethroughouttheworldareeating______meatperpersonastheydidin1950.A.morethantwiceB.twicemuchasC.twiceasmuchD.twicemore【答案】C查看答案【解析】固定用法，倍数+asmuch/manyas表示“几倍”。4．Inspiteofthe______economicforecasts,manufacturingoutputhasrisenslightly.A.gloomyB.miserableC.shadowyD.obscure【答案】A查看答案【解析】句意：尽管经济预期不景气，制造业的产出仍有轻微上升。gloomy黑暗的，另人沮丧的。miserable痛苦的，悲惨的。shadowy有影的，多阴凉的。obscure朦胧的，晦涩的。5．ThereismuchIenjoyaboutthechangingseasons,butmyfavoritetimeisthe______fromfalltowinter.A.transmissionB.transformationC.transitionD.transfer【答案】C查看答案【解析】句意：我非常喜欢四季的变迁，但我最中意的时间是从秋季到冬季的过渡时期。transition转变，变迁，过渡。transmission传送，传输，发射。transformation变化，转变。transfer动词，转移，调动。6．Themanagertriedtowaveasidetheseissuesas______detailsthatwouldbesettledlater.A.alternateB.trivialC.versatileD.preliminary【答案】B查看答案【解析】句意：经理试图先把这些事搁置一下，这些琐事将会晚些时候解决。trivial琐碎的，不重要的。alternate交替的。versatile多方面的，多才多艺的。preliminary预备的，初步的。7．Abudgetoffivedollarsadayistotally______foratriproundEurope.A.inadequateB.incapableC.incompatibleD.invalid【答案】A查看答案【解析】inadequate不足的，不充分的。incapable无能力的，无资格的。incompatible不相容的。invalid无效的，无适当根据的。8．Althoughitwashisfirstexperienceaschairman,he______overthemeetingwithgreatskill.A.presidedB.administeredC.masteredD.executed【答案】A查看答案【解析】句意：尽管第一次当主席，他还是很娴熟地主持了会议。preside(over)主持（会议等）。administer管理。master掌握。execute将…处死，实施。9．Imustremember______Johnthatthegardenneedswatering.A.remindedB.remindingC.toremindD.toberemindedof【答案】C查看答案【解析】句意：我必须记得提醒John给花园浇水。rememberdoingsth.记得做过某事，已经做了。remembertodosth.记得去做某事，还未做。10．Naturalselectionisdefinedastheprocess______thecourseofevolutionbypreservingthosetraitsbestadaptedforanorganism’ssurvival.A.towhichdirectsB.ofwhichdirectsitC.directsitD.thatdirects【答案】D查看答案【解析】句意：自然选择是这样一个过程，它通过保留最适合生物生存的特征来指导整个演变进化的进程。that引导定语从句修饰process，且后面的句子结构完整，不需要其他成分，选项D正确。11．TennisstarChrisEvert,whoretiredfromthegameaftereighteenyears,perhaps______morethananyonetomakewomen’sprofessionaltennisawidelyrespectedcareer.A.whodidB.hasdoneC.anddoingD.todo【答案】B查看答案【解析】句意：在网坛服役18年后退役的网球明星ChrisEvert在使女子职业网球成为一项广受尊敬的事业方面所做的贡献无人能及。句中“whoretiredfromthegameaftereighteenyears”是定语从句，起修饰作用，后面所填部分应该是句子谓语，选项B正确。12．HavingseenthemovieadaptedfromanAmericannovel,______.A.thenovelwasreadbyhimeagerlyB.eagerlyreadthenovelinterestedhimC.hewaseagertoreadthenovelD.itwasveryeagerforhimtoreadthenovel【答案】C查看答案【解析】分词短语中语态应与主语一致，前半句动作的发出者是人，所以后半句也应以人开头，故选项C正确。13．Theofficestaff______gatheredtohearthepresidentspeak.A.areB.isC.hasD.willhave【答案】B查看答案【解析】句意：办公室全体成员被召集听总统的演讲。staff做主语时应该作为整体来讲，谓语动词用单数，选项B正确。14．Theworkisnotveryprofitable______cash,butIamgettingvaluableexperiencefromit.A.accordingtoB.onthebasisofC.intermsofD.inthelightof【答案】C查看答案【解析】intermsof在…方面。accordingto根据…所说，依据。onthebasisof以…为基础。inthelightof鉴于，考虑到某事物。15．IamsureIcan______himintolettingusstayinthehotelforthenight.A.speakB.sayC.talkD.tell【答案】C查看答案【解析】talksb.intodoingsth.说服某人干某事。PartII:ReadingComprehension（15points）I.Readthepassageandselectthebestchoiceforeachquestion.Theconceptofpersonalchoiceinrelationtohealthbehaviorsisanimportantone.Anestimated90percentofallillnessesmaybepreventableifindividualswouldmakesoundpersonalhealthchoicebaseduponcurrentmedicalknowledge.Weallenjoyourfreedomofchoiceanddonotliketoseeitrestrictedwhenitiswithinthelegalandmoralboundariesofsociety.ThestructureofAmericansocietyallowsustomakealmostallourownpersonaldecisionsthatmayconcernourhealth.Ifwesodesire,wecansmoke,drinkexcessively,refusetowearseatbelts,eatwhateverfoodswewant,andliveacompletelysedentarylife-stylewithoutanyexercise.Thefreedomtomakemuchpersonaldecisionisafundamentalaspectofoursociety,althoughthewisdomofthesedecisionscanbequestioned.Personalchoicesrelativetohealthoftencauseadifficulty.Asoneexample,ateenagermayknowthefactsrelativetosmokingcigarettesandhealthbutmaybepressuredbyfriendsintobelievingitisthesociallyacceptedthingtodo.Amultitudeoffactors,bothinheritedandenvironmental,influencethedevelopmentofhealth-relatedbehaviors,anditisbeyondthescopeofthistexttodiscussallthesefactorsastheymayaffectanygivenindividual.However,thedecisiontoadoptaparticularhealth-relatedbehaviorisusuallyoneofpersonalchoice.Therearehealthychoicesandthereareunhealthychoices.Indiscussingthemoralsofpersonalchoice,FeiesandCrapodrewacomparison.Theysuggestthattoknowinglygiveoneselfovertoabehaviorthathasastatisticalprobabilityofshorteninglifeissimilartoattemptingsuicide.Thus,forthoseindividualswhoareinterestedinpreservingboththequalityandquantityoflife,personalhealthchoicesshouldreflectthosebehaviorsthatareassociatedwithastatisticalprobabilityofincreasedvitalityandlongevity.1．Theconceptofpersonalchoiceconcerninghealthisimportantbecause______.A.personalhealthchoiceshelpcuremostillnessesB.ithelpsraisethelevelofourmedicalknowledgeC.itisessentialtopersonalfreedominAmericansocietyD.wrongdecisionscouldleadtopoorhealth2．To“liveacompletelysedentarylife-style”(Line8,Paragraph1)inthepassagemeans______.A.to“liveaninactivelife”B.to“liveadecentlife”C.to“livealifewithcompletefreedom”D.to“livealifeofvice”3．Soundpersonalhealthchoiceisoftendifficulttomakebecause______.A.currentmedicalknowledgeisstillinsufficientB.therearemanyfactorsinfluencingourdecisionsC.fewpeoplearewillingtotradethequalityoflifeforthequantityoflifeD.peopleareusuallyinfluencedbythebehavioroftheirfriends4．ToknowinglyallowoneselftopursueunhealthyhabitsiscomparedbyFriesandCrapoto______.A.improvingthequalityofone’slifeB.limitingone’spersonalhealthchoiceC.deliberatelyendingone’slifeD.breakingtherulesofsocialbehavior5．AccordingtoFriesandCraposoundhealthchoiceshouldbebasedon______.A.personaldecisionsB.society’slawsC.statisticalevidenceD.friendsopinions【答案与解析】1．D 文章第一段第二句Anestimated90percent…medicalknowledge，即根据现代医学理论，如果每个人都做了健康的个人选择，那么90%的疾病本是可以避免的。也就是说错误的决定导致了身体的不健康，故选项D正确。2．A 此句后半句对其补充阐述withoutanyexercise，就是说不活跃，选项A正确。3．B 结合文章第一段最后一句所举之例，即青少年迫于朋友压力而吸烟，及第二段第一句amultitudeoffactors…anygivenindividual可知，选项B正确。4．C 文章第二段倒数第二句Theysuggestthattoknowingly…attemptingsuicide，即有意识地选取那种明显会缩短生命的生活方式无异于企图自杀，故选项C正确。5．C 由文章最后一句Thus,forthose…increasedvitalityandlongevity，即健康的选择应是那些数据显示会增加活力且寿命的生活行为，故选项C正确。II.Readthepassageandselectthebestchoiceforeachquestion.Asthetwentiethcenturybegan,theimportanceofformaleducationintheUnitedStatesincreased.Thefrontierhadmostlydisappearedandby1910mostAmericanslivedintownsandcities.Industrializationandthebureaucratizationofeconomiclifecombinedwithanewemphasisuponcredentialsandexpertisetomakeschoolingincreasinglyimportantforeconomicandsocialmobility.Increasingly,too,schoolswereviewedasthemostimportantmeansofintegratingimmigrantsintoAmericansociety.ThearrivalofagreatwaveofsouthernandeasternEuropeanimmigrantsattheturnofthecenturycoincidedwithandcontributedtoanenormousexpansionofformalschooling.By1920schoolingtoagefourteenorbeyondwascompulsoryinmoststates,andtheschoolyearwasgreatlylengthened.Kindergartens,vacationschools,extracurricularactivities,andvocationaleducationandcounselingextendedtheinfluenceofpublicschoolsoverthelivesofstudents,manyofwhominthelargerindustrialcitieswerethechildrenofimmigrants.Classesforadultimmigrantsweresponsoredbypublicschools,corporations,unions,Churches,settlementhouses,andotheragencies.Reformersearlyinthetwentiethcenturysuggestedthateducationprogramsshouldsuittheneedsofspecificpopulation.Immigrantwomenwereonesuchpopulation.Schoolstriedtoeducateyoungwomensotheycouldoccupyproductiveplacesintheurbanindustrialeconomy,andoneplacemanyeducatorsconsideredappropriateforwomenwasthehome.1．Itcanbeinferredfromparagraph1thatoneimportantfactorintheincreasingimportanceofeducationintheUnitedStateswas______.A.thegrowingnumberofschoolsinfrontiercommunitiesB.anincreaseinthenumberoftrainedteachersC.theexpandingeconomicproblemsofschoolsD.theincreasedurbanizationoftheentirecountry2．Thephrase“coincidedwith”inline8isclosestinmeaningto______.A.wasinfluencedbyB.happenedatthesametimeasC.begantogrowrapidlyD.ensuredthesuccessof3．Accordingtothepassage,oneimportantchangeinUnitedStateseducationbythe1920’swasthat______.A.mostplacesrequiredchildrentoattendschoolB.theamountoftimespentonformaleducationwaslimitedC.newregulationswereimposedonnontraditionaleducationD.adultsandchildrenstudiedinthesameclasses4．Vacationschoolsandextracurricularactivitiesarementionedinlines11-12toillustrate______.A.alternativestoformaleducationprovidedbypublicschoolsB.theimportanceofeducationchangesC.activitiesthatcompetedtoattractnewimmigrantstotheirprogramsD.theincreasedimpactofpublicschoolsonstudents5．Accordingtothepassage,early-twentieth-centuryeducationreformersbelievedthat______.A.differentgroupsneededdifferentkindsofeducationB.specialprogramsshouldbesetupinfrontiercommunitiestomodernizethemC.corporationsandotherorganizationsdamagededucationalprogressD.morewomenshouldbeinvolvedineducationandindustry【答案与解析】1．D 第一段指出ThefrontierhadmostlydisappearedmostAmericanslivedintownsandcities，以及工业化等都促进了教育重要性的突显，选项D城市化进程的加快使然，正确。2．B 结合第二段第一句Thearrivalofagreat…offormalschooling分析可知，此处应指东欧和南欧的大批移民伴随着教育的扩张，并为其扩张做了贡献，故选项B正确。3．A 文章第二段第三句指出“compulsoryinmoststates”及“theschoolyearwasgreatlylengthened”，即大部分州都要求义务教育，并延长了在学校的时间，故选项A正确。4．D 文章第二段指出“extendedtheinfluenceofpublicschoolsoverthelivesofstudents”，即把学校的影响延伸到学生的日常生活中，故选项D正确。5．A 文章第三段第一句指出“educationprogramsshouldsuittheneedsofspecificpopulation”，即针对特殊的人群应制订相应的教育计划，并以youngwomen为例说明，故选项A正确。III.Readthepassageandselectthebestchoiceforeachquestion.IntheearlydaysoftheUnitedStates,postalchargeswerepaidbytherecipientandchargesvariedwiththedistancecarried.In1825,theUnitedStatesCongresspermittedlocalpostmasterstogiveletterstomailcarriersforhomedelivery,butthesecarriersreceivednogovernmentsalaryandtheirentirecompensationonwhattheywerepaidbytherecipientsofindividualletters.In1847theUnitedStatesPostOfficeDepartmentadoptedtheideaofapostagestamp,whichofcoursesimplifiedthepaymentforpostalservicebutcausedgrumblingbythosewhodidnotliketoprepay.Besides,thestampcoveredonlydeliverytothepostofficeanddidnotincludecarryingittoaprivateaddress.InPhiladelphia,forexample,withapopulationof150,000,peoplestillhadtogotothepostofficetogettheirmail.Theconfusionandcongestionofindividualcitizenslookingfortheirletterswasitselfenoughtodiscourageuseofthemail.Itisnowonderthat,duringtheyearsofthesecumbersomearrangements,privateletter-carryingandexpressbusinessesdeveloped.Althoughtheiractivitieswereonlysemilegal,theythrived,andactuallyadvertisedthatbetweenBostonandPhiladelphiatheywereahalf-dayspeedierthanthegovernmentmail.Thegovernmentpostalservicelostvolumetoprivatecompetitionandwasnotabletohandleefficientlyeventhebusinessithad.Finally,in1863,Congressprovidedthatthemailcarrierswhodeliveredthemailfromthepostofficestoprivateaddressesshouldreceiveagovernmentsalary,andthatthereshouldbenoextrachargeforthatdelivery.Butthisdeliveryservicewasatfirstconfinedtocities,andfreehomedeliverybecameamarkofurbanism.Aslateas1887,atownhadtohave10,000peopletobeeligibleforfreehomedelivery.In1890,ofthe75millionpeopleintheUnitedStates,fewerthan20millionhadmaildeliveredfreetotheirdoors.Therest,nearlythree-quartersofthepopulation,stillreceivednomailunlesstheywenttotheirpostoffice.1．Whatdoesthepassagemainlydiscuss?A.Theincreaseduseofprivatemailservices.B.Thedevelopmentofagovernmentpostalsystem.C.Acomparisonofurbanandruralpostalservices.D.Thehistoryofpostagestamps.2．Theword“varied”inline2couldbestbereplacedby______.A.increasedB.differedC.returnedD.started3．Whichofthefollowingwasseenasadisadvantageofthepostagestamp?A.Ithadtobepurchasedbythesenderinadvance.B.Itincreasedthecostofmaildelivery.C.Itwasdifficulttoaffixtoletters.D.Itwaseasytocounterfeit.4．Theprivatepostalservicesofthenineteenthcenturyclaimedthattheycoulddowhichofthefollowingbetterthanthegovernment?A.Deliverahighervolumeofmail.B.Delivermailmorecheaply.C.Delivermailfaster.D.Delivermailtoruralareas.5．In1863theUnitedStatesgovernmentbeganprovidingwhichofthefollowingtomailcarriers?A.Asalary.B.Housing.C.Transportation.D.Freepostagestamps.【答案与解析】1．B 通读全文可以发现，整篇文章是在介绍政府邮政体系的发展史，选项B正确。2．B 此处应指价格随着距离的不同而变化，选项B正确。3．A 文章第二段第一句指出thepostagestampcausedgrumblingbythosewhodidnotliketoprepay，即thepostagestamp引起了那些不愿提前付费的人的牢骚，可以推断postagestamp需要提前付费，选项A正确。4．C 文章第二段指出“theywereahalf-dayspeedierthanthegovernmentmail”，即比政府部门迅速，选项C正确。5．A 第三段第一句说一会提议themailcarriersshouldreceiveagovernmentsalary，选项A正确。PartIII:ChooseanyfoursentencesfromthefollowingandtranslatethemintoEnglish（24points）1．在过去5年中，国民经济持续快速健康发展，综合国力进一步增强。国内生产总值2000年达89,404亿元，平均每年增长8.3%。人均国民生产总值比1980年翻两番的任务已经超额完成。【答案】Inthepastfiveyears,thenationaleconomykeepsquickandsounddevelopmentandtheintegratednationalpowerhasstrengthenedfurther.GDPhasreached8940.4billionin2000,withanaverageincreaseof8.3%peryear.ThetaskofGNPpercapitahasbeenaccomplishedexcessively.查看答案2．教育是提高全民素质、培养人才的基础，要面向现代化、面向世界、面向未来、适度超前发展，为国民经济和社会发展服务。【答案】Educationisthebasisofimprovingnationalqualityandcultivatingtalents.Theeducationshouldbeorientedtothemodernizationprogram,totheglobalperspective,andtoournation’sfuturegoals.Toacertaindegree,itcandevelopinadvancethusservingthenationaleconomyandsocialdevelopment.查看答案3．除少数国家垄断经营的企业以外，其他国有大中型企业将通过规范上市、中外合资、相互参股等形式，逐步改制为多元持股的有限责任公司或股份有限公司。【答案】Exceptfortheminorenterprisesthatthegovernmentmonopolizes,otherbigormiddle-sizedstate-owned-enterpriseswillberestructuredtolimitedliabilitycorporationsorjoint-stocklimitedcompaniesbycomingintothemarket,Sino-foreignjoint-venture,andmutualsharing.查看答案4．《股份有限公司会计制度》和八个具体会计准则的发布并实施，对于加强股份有限公司会计信息的可靠性、真实反映其资产的价值和损益具有重要的意义。【答案】TheissuingandcarryingoutofAccountingrulesforlimitedliabilitycorporationandtheothereightspecificaccountingprinciplesareofgreatimportancetotheenhancementofthereliabilityofthejoint-stocklimitedcompanies’accountinginformationandthegenuinereflectionoftheirassetsvalue,profitsandloss.查看答案5．“十五计划”期间，中国将在企业技术开发和生产营销、社会公共服务、政府行政管理等方面广泛应用数字化、网络化技术，把工业化和信息化更好地结合起来。【答案】Duringthetenthfiveyearsproject,Chinawillwidelyapplydigitalandnetworktechnologyintheindustrytechniquedevelopment,publicservices,andadministrativemanagement,soastobettercombineindustrializationandinformatization.查看答案6．在下载可执行代码到用可擦除只读存储器前，本装置提供了192K字空间的随机存储器用于程序的运行及实现仿真。【答案】Thesetallows192kb’sspaceontheRAMfortheoperationoftheprogramandtherealizationofthesimulationbeforeloadingthepracticablecodedowntheROM.查看答案7．中央政府对西部地区增加财政转移支付和实行税收优惠政策是实施西部大开发战略，缩小西部地区与东部沿海地区经济发展水平差距的重要措施。【答案】It’sanimportantmeasureforthecentralgovernmenttoincreasethefinancialsupportandtoimplementpreferentialtaxpolicysoastoshortentheeconomicgapbetweenthewestregionsandthecoastalareacities.查看答案8．从较长时期看，只要经济保持较快增长，经济效益不断提高，财政偿还债务的能力是有保障的。同时，我们也要积极采取措施，认真警惕和防范财政风险。【答案】Inthelongrun,ifonlytheeconomykeeprapidincreaseandtheeconomicefficiencykeeponrising,thesolventabilityofthefinanceisguaranteed.Atthesametime,weshouldtakeactivemeasurestoguardandpreventfinancialrisks.查看答案PartIV:Writing（26points）YouhavegotaninvitationofaninternationalacademicconferenceinLondon.Writealetterinformingthesecretaryoftheconferenceofficethatyouwillattendtheconference,presentingthetopicandabriefsummaryofyourspeechintheconference,andinquiringaboutthesituationthereasregardsaccommodation,feesandtransportation.Youshouldwriteatleast180words.Beginyourletterasfollows:Dear________,【参考范文】PartV:ChooseanytwopassagesfromthefollowingandtranslatethemintoChinese.（20points）Passage1Likeanyscience,economicsisconcernedwiththeexplanationandpredictionofobservedphenomena.Why,forexample,dofirmstendtohireorlayoffworkerswhenthepricesofrawmaterialsneededintheproductionprocesschange?Howmanyworkersarelikelytobehiredorlaidoffbyafirmoranindustryifthepriceofrawmaterialsincreasesby,say,10percent?Ineconomics,asinothersciences,explanationandpredictionarebasedontheories.Theoriesaredevelopedtoexplainobservedphenomenaintermsofasetofbasicrulesandassumptions.Thetheoryofthefirm,forexample,beginswithasimpleassumption-firmstrytomaximizetheirprofits.Thetheoryusesthisassumptiontoexplainhowfirmschoosetheamountsoflabor,capital,andrawmaterialsthattheyuseforproduction,aswellastheamountofoutputtheyproduce.Italsoexplainshowthesechoicesdependonthepricesofinputs,suchaslabor,capital,andrawmaterials,aswellasthepricethefirmcanreceiveforitsoutput.Economictheoriesarealsothebasisformakingpredictions.Thus,thetheoryofthefirmtellsuswhetherafirm’soutputlevelwillincreaseordecreaseinresponsetoanincreaseinwageratesoradecreaseinthepriceofrawmaterials.Withtheapplicationofstatisticalandeconomictechniques,theoriescanbeusedtoconstructmodels,fromwhichquantitativepredictionscanbemade.Amodelisamathematicalrepresentation,basedoneconomictheory,ofafirm,amarket,orsomeotherentity.Forexample,wemightdevelopamodelofaparticularfirmanduseittopredictbyhowmuchthefirm’soutputlevelwillchangeasaresultof,say,a10percentdropinthepriceofrawmaterials.Notheory,whetheritbeineconomics,physics,oranyotherscience,isperfectlycorrect.Theusefulnessandvalidityofatheorydependonwhetheritsucceedsinexplainingandpredictingthesetofphenomenathatitisintendedtoexplainandpredict.Consistentwiththisgoal,theoriesarecontinuallytestedagainstobservation.Asaresultofthistesting,theoriesareoftenmodifiedorrefinedandoccasionallyevendiscarded.Theprocessoftestingandrefiningtheoriesiscentraltothedevelopmentofeconomicsasascience.【参考译文】同任何自然科学一样，经济学也是对观测到的现象的解释和预测。为什么这么说呢？举个例子来说，当生产所需的原材料价格变动时，公司是应该雇佣员工还是裁减员工呢？当原材料的价格上升例如10%时，一个公司或一个行业应该雇佣或裁减多少员工呢？像其他自然科学一样，经济学的解释和预测也是基于理论知识。理论知识是靠一套基本规则和设想来解释观察到的现象。例如，公司理论是始于利润最大化的假设。它就用这个假设去解释公司如何选择生产所需的员工，资金，原材料的数目以及产出量。它还用来解释这些选择是如何根据诸如劳动力，资金，和原材料的成本以及公司能获得的利润等因素做出的。经济学理论也是预测的基础。因此，公司理论就会告诉我们，随着工资比率的升高或是原材料价格的下降，公司的产出水平是会上升还是下降。随着统计学和经济学技术的应用，人们可以用理论来构造模型，从模型中我们可以得到定量的预测。模型是基于公司、市场或其他存在的经济理论的数学体现。例如，我们可以为一家特定的公司设计一个模型并用它来预测当原材料的价格降低比如10%时，公司的产出水平将会如何变化。无论是在经济学，还是物理学中，没有任何理论是十全十美，完全正确的。一条理论的有用性及有效性基于它是否能像预想的那样对现象进行正确的解释和预测。与这一目的一致，理论常被用来检测观测现象。检验的结果就是理论常常被修改，被提炼，甚至被抛弃。这一理论检验及精练过程正是经济学作为一门科学发展的核心所在。Passage2Corporatehedging(套头交易)activityshouldbeaboutriskmanagement.Itshouldnotbeanopportunityforearningsmanagement,whichbecamethepublicperceptionwhencertaincasesofstaggeringlossesinvolvingderivativesmadethenewssomeyearsago.Aftersixyearsofextensiveresearchanddeliberationandtoachieveitsobjectiveofmeasuringallfinancialassetsandliabilitiesatfairvalue,theFASBissuedStatementno.133,AccountingforDerivativeInstrumentsandHedgingActivitiesinJune1998.Statementno.133isoneofthemostcomplexFASBstandards,andtheboardcreatedtheDerivativesImplementationGroup(DIG)toassistinresolvingimplementationquestionscompaniesraisedinadvanceofthestandard’seffectivedate.ThenewaccountingstandardiseffectiveforfiscalyearsbeginningafterJune15,2000(January1,2001,forcompanieswithcalendar-yearfiscalyears.)Statementno.133establishesaccountingandreportingstandardsforderivativeinstrumentsandhedgingactivities.Thestandardrequiresthatallderivatives,withcertainexceptions,berecordedattheirfairvalueaseitheranassetoraliability,andchangesthepreviousaccountingdefinitionofaderivativeinstrument,whichfocusedonfreestandingcontractssuchasoptionsandforwards.Hedgingtransactionswillbemoretransparentinfinancialstatement.Inadditiontoembeddedderivatives,underStatementno.133thefollowingitemsareeligiblefortreatmentasderivatives:commoditycontracts,certainloancommitments,someequitywarrantsandoptionsonprivatecompanies.Themostimportantexceptiontothedefinitionofaderivativeisthenormalpurchaseandsalecontractdoneintheordinarycourseofbusinesswithprobablephysicaldelivery.【参考译文】套头交易活动应该与风险管理有关。而不应该是与所得管理关联，几年前某些另人惊愕的涉及到衍生机构的案例创造了这些新闻时，这一观念成为公众的共识。经历了6年的广泛研究和商议，为实现其以公正价值衡量所有财政资产和债务的目标，财务会计准则委员会于1998年6月颁布了第133号声明—派生机构和套头交易账目清算。第133号声明是财务会计准则委员会最为复杂的标准之一，委员会高层成立了派生实施小组以帮助解决在该报告生效前公司遇到的贯彻方面的问题。新的会计标准对2000年6月15日以后的财政年有效（2001年1月1日起，对有财政历年的公司生效）。第133号声明为派生手段和套头交易活动确立了会计和报告标准。该标准要求所有派生手段，除了少数特例，都要被以公正价值作为资产或债务记录，该声明改变了先前对派生手段的会计学定义，该定义仅注重于诸如买卖特权和期货之类的独立契约。套头交易在财政报告中将会更加透明。除了传统派生手段外，根据第133号声明以下几项也符合派生处理：商品合约，某些借贷承诺，一些私营公司的资产担保和买卖特权。派生手段定义中最重要的一个例外是常规买卖合约通过实货递交的普通商业过程实施。Passage3Contemporarypublicexpendituremanagement(PEM)isinterestedintheprocessofbudgetingprimarilybecauseproceduralrulesstronglyinfluenceexpenditureoutcomes.PEMtakesthepositionthattheserulesaffectthreeimportantoutcomes:thetotalamountspent,thecompositionofexpenditure,andtheefficiencyofgovernmentoperations.PEMseeksproceduresthatincreasetheprobabilityofachievingpreferredoutcomes.Thekeyaspectsofbudgetingaffectingexpenditureoutcomesareinstitutionalarrangements,thetypesofinformationavailableformakingandenforcingexpendituredecisions,theincentivesprovidedspendersandcontrollerstobehaveinwaysthatpromotedesiredoutcomes,theissuanceandimplementationofsubstantivebudgetrules.TheseelementsofPEMareappliedtothethreebasicobjectivesofmodernpublicexpendituremanagement:tostrengthenaggregatefiscaldiscipline,toallocatepublicresourcesinaccordwithstrategicpriorities,andtopromotetheefficientprovisionofservices.Fiscaldisciplinerequireseffectivecontrolofbudgetaggregates:totalrevenueandspendingandthebalancebetweenthesetotals.Whenaggregatecontroliseffective,theseoutcomesaredisciplined;theyresultfromexplicit,enforceddecisionsontheaggregatesbygovernment.Theyarenotmerelythesumofpowerfuldemandsonthebudget.PEMalsoseeksallocativeefficiency.Allocativeefficiencydependsonthecapacitytoshiftresourcesfromoldprogramstonewonesandfromlesstomoreproductiveuses,incorrespondencewithchangingpublicpolicyobjectives.Finally,PEMseeksefficiencyinadministrativeoperations,theprogressivereduction,throughproductivitygains,intherunningcostofgovernmentagenciesandintheunitcostofservices.【参考译文】现代公共费用管理机构对预算过程很感兴趣主要是因为程序规则强烈影响支出结果。现代公共费用管理机构认为这些规则影响着三项重要结果：总花费量，开支构成以及政府管理效率。现代公共费用管理机构努力寻求加大实现喜人结果可能性的措施。预算影响开支结果的主要方面是：制度安排，制定和实施花费决议的有效