融资租赁中英文对照外文翻译文献

PAGEPAGE23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）TheDeterminantsoftheLeasingofSmallCompanies1,internationalforsmallandmedium-sizedcompanieswerediscussedAtthebeginningofthe20thcentury,appearwithfordmotorasarepresentativeofthemassproductionmethods,peoplebelievedintheenterpriseoflarge-scalebusinessisthetrendofTheTimes.Butlastofthetwentiethcenturyagoineconomicsleadingviewalsothinkbigenterpriseisefficient,thescalebecomethepronounofefficiency,enterprise'seconomicdevelopmentoflarge-scalebecomedirection.Yetthecenturyinthe1970s,akindoftraditionalideasbeganchallenged.In1973,theBritishscholarschumacher(E.F.Schumacher)publishedasmallisagoodbook.Quicklyandhascausedagreatecho.Theauthorthinksthatthewesterncountriesspecialization,large-scaleproductionpatternlooksissolved"productionproblem",butactuallyisanillusion.Thismodeofproductioncausedeconomicinefficiency,environmentalpollution,resourceexhaustion,andfosteredmanysocialproblems.Therefore,mustchooseagainadevelopmentpatternorway.Schumacherpointedoutthedevelopmentoflarge-scaleandautomationerror,advocatedthedevelopmentofsmallandmedium-sizedintermediatetechnology.Hethinks.Tomakethesociety"enduring"development,mustgominiaturization,amongthedevelopmentofroads,especiallytothedevelopmentofsmallandmedium-sizedenterprisesand"intermediatetechnology".BritishprimeministerTonyBlairalsoputforwardby2005tothedevelopmentofsmallbusinessesofBritishconstructionbecomeheaven".2,smallandmedium-sizedenterprisesinChina'seconomycontributionSmallandmedium-sizedenterprisesisanimportantmeansoftechnicalinnovation.Beforeworldwarii,thecenturywithdifferentsincethe1960sand1970sgraduallyarisenoninformationtechnologyandbiotechnologyasthecoreofthenewtechnologyrevolutionismainlyinsmallandmedium-sizedenterprises,andatleastinlotsofsmallandmedium-sizedenterprisestodydevelops.Inthemiddleofthecenturyago,richeconomiesintheproportionofsmallandmedium-sizedenterpriseshasbeendecliningtrend;Inthemiddleofthecenturyespeciallyafterthe1960sand1970s,andsmallandmedium-sizedenterprisesandstartedmassdevelopment(seeStorey,D.J.,1994).Thissuggeststhatsmallandmedium-sizedenterpriseistoadapttothisnewtrendoftechnologicalprogress.Accordingtostatistics,sofar,smallandmedium-sizedenterprisesinChinahasmorethan800thousand,accountsfortheenterprise99%ofall.Insince1960sofrapideconomicgrowth,industrialoutputvalueofnew76%aboveiscreatedbysmallandmedium-sizedenterprises.Smallandmedium-sizedenterpriseoutputandrealizeprofitstaxhaveaccountedfor60%ofthenationalrespectivelyand407.,inrecentyearsinthetotalexport,smallandmedium-sizedenterprisesaccountedforabout60percent."nodoubt,smallandmedium-sizedenterpriseshasbecomethenewgrowthpointofboostingthenationaleconomy,promotingChina'seconomicboomisthemaindrivingforceofuplink.Aboutsmesinthecountry'seconomy,theimportanceofroughlyboilsdownto:First,provideemploymentopportunity,absorbingsurpluslaborforce.Comparedwithlargeenterprisesandsmallandmediumsizedenterprisesareusingmorelabor-intensivetechnology,sothedevelopmentofsmallandmedium-sizedenterprisescanhelpalleviatecurrentemploymentpressure.Infact,althoughsmallandmedium-sizedenterpriserolefarmorethanthat,butitissmallandmedium-sizedenterprisesofthisfeature,tomediumandsmall-sizedenterprisesforpeopleincreasinglyattention.Ourcountrytheindustryandcommerceregistrationofsmallandmedium-sizedenterprises,morethan1,500million,accountsforthetotalenterprisesninety-ninepercent,tobetownprovidesseventy-fivepercentofthejobs.Second,createthemainstayofGDP.Accordingtotheaboveinformation:smallandmedium-sizedenterprisesinthenationalindustrialoutputaccountforabout60,realizeprofitstaxofupto40%.Table3-1forourindependentaccountingindustrialenterprisesin1995-2000somedata,includingvarioustypesofenterpriseofgrossindustrialoutputandtheproportionoftotalassets,valueaddedofindustryandtheproportionoftotalassetsandprofittaxamounttototalassetsratio(namelyfundLiShuiLv).Wecanfindthat,regardlessofintheoutputvalueontheproportionsstillinproportionofsmallandmedium-sizedenterprisesaresuperiortolargeenterprises.Thisshowsthateveryunitfundofsmallandmedium-sizedenterprisesthanlargeenterprisecreatesmoresocialwealth.But,inadditionto2000,smallandmedium-sizedenterprisesoutsidethecapitalLiShuiLvbelowlargeenterprises.So,inproportionwithcapitalvalueLiShuiLvappearsbetweensomecontradictions.Becausethelatterreflectstheformerdistributionrelationship,thisisbecauseofhardtogetthebanklow-interestloanstosmallandmedium-sizedenterprisestousecapitalinterestofproportionofthoseenterprises.Leasefinancingbackgroundissocializedproductiondevelopedmarketeconomydevelopmenttoahigherlevel,industrialproducts,developedcountriesanditsrelativesurplusofindustrialcapitalseekanddevelopnewmarket,thereforeintheinvestigationofitsfunctionandadvantages,cannotbeseparatedfromthehistoricalbackground.Onlyunderstandthishistoricalbackground,cananswerfinancingleasewhyproducedinthe1950sandtoworldwidedevelopment,ratherthancreatinganddevelopinginothertimeperiods.Financingleaseimprovedsocialreproductionpace,accelerationofcapitalgoodscirculationandconsumption,driveinvestmentdemandandthefellowshipdemandexpanded.Eventuallyhaveapromotionaggregatedemandgrowth,andthustopromotefullemploymentandeconomicdevelopment.3.MoveinvestmentdemandBritishleaseexperts,thebottwhospeciallyintheworldontheleaseyearbookofliterarytheoryandtheeffect.Hesaid:"infact,somegovernmentsareshiftinginfull-scaleleasetostimulatedomesticinvestment.Theymovedtoincreaseemploymentdesirefroman"'.HeininvestigatingtheGermanandBritishexamples.Conclusion:leaseindustryinensuringtheroleofmaindomesticinvestmentwasprofound.Governmentsalsoencourageleasingcompanyforcapitalequipmentfinancetoexpandexports,inordertoimprovetheirproducersintheinternationalmarketcompetitioninposition.Leasefinancingareabletoexpanddomesticdemand,increaseemploymentinplaysauniquerole,reasonmainlyhastwosides,thefirst,thefinancingleaseoftheequipmentsuppliedwhateverislocatedwhererequiressomepersonnel,thisundoubtedlywillincreaseemployment;Second,governmentsforleaseprovidespreferentialtaxreducedleasingcompaniesandenterprise'sfinancingcost,thusmakemanyenterpriseswanttouseleaseformtocarryonaninvestment,investmentincreaseisapparent.4ourexperienceOurcountryeconomyinthe1990s,hasmaintainedastronggrowthmomentum.Duringthisdecade,thereareeightyearsistheClintonadministrationoffice.China'sPresidenteconomiccommissionchairmanis2001NobelPrizewinnerJoseph.SiDiGeLiCiashedied,butalsobytheNobelPrizewinner,lemon,theauthorofthearticleGeorgegramroveladyjanet"Aaron,whicharebothasanewKeynesianrepresentativefigures,theyadvocateinformationasymmetrytheorythatcompletelyonmarketeconomicregulationisnotsolveallproblems.Asafreeeconomydoesnotguaranteeduringthetradeinformationsymmetry,causingsomeareasofadverseselection(viciouscircle)andmoralhazard(creditcrisis),thisshowsthatourcountrywasinclinedtoconditionallygovernmentinterventionandcontrolthemarket.Ourcountrygovernmenttousetaxandinterestrateleveragetoregulatethemarket,withinvestmentpolicycausedinvestmentdirection.Theseagainandleasehaveinternalrelations.Ourso-calledtuyuhunequipmentleasingthefinancingleaseofbythefinancinginvolvingrates,strongcityinthepolicyhasledto$risinginterestratestoleasebringtheopportunityofthedevelopment.Ourtaxonrentalindustryhascertainpreferential,whilerentalindustryismorerelyingontalentadvantageandcontroltheownershipoftheleaseobjectslegalstatus,makefulluseofourcountrytoencourageinvestmentpreferentialpolicies,anddesignedthesystem"lease",suchas:"leveragedlease","taxleasing",etcinaccordwiththegovernmentencouragesinvestmentdirectionleasemodes,enlargedpolicyefforts,promotetheeconomicdevelopmentofourcountry.Fromourleasedatacanbefoundinadecadeagoourleasepermeability(leasingforeheadoccupiesequipmentinvestmentproportion)is32%,leasetheforeheadis$120billion,after10years(1999),theleasingofstatisticaldata,thelease34.4%permeabilityistheforeheadis2260billiondollars.Leaseleasefrontaldoubled.Itseconomicpermeability(rentalamountofGDP)30%oftheproportionofGDPofChinaaccountsforalmostathird.LeasewiththeChinaeconomicdoubleforehead,butnomajorpermeabilitychangesshowthatleaseisnotomnipotent,justaeconomiclevers,fromourownexperience,leaseforeconomicdevelopmentintheabilitytomovearound."Leasehassomagicalfunction,itmainlyintheoperationoftherealrightsanduse"separation"conceptinaction,propertyandrightsseparationgaveleaseactivitiestoenlargegovernmentcontrolofthewill,becomemarketbetweengovernmentandmarketbetweeneffectivemacro-controlmeasures.Fromsince9/11,ourcountryandtakeseveralratecutsandtaxadjustmentpolicy,aswellasexpandaccesstowar,layparticularstressongovernmentinputcontroleconomycomponents.Leasefinancingbackgroundissocializedproductiondevelopedmarketeconomydevelopmenttoahigherlevel,industrialproducts,developedcountriesanditsrelativesurplusofindustrialcapitalseekanddevelopnewmarket,thereforeintheinvestigationofitsfunctionandadvantages,cannotbeseparatedfromthehistoricalbackground.Onlyunderstandthishistoricalbackground,cananswerfinancingleasewhyproducedinthe1950sandtoworldwidedevelopment,ratherthancreatinganddevelopinginothertimeperiods.Financingleaseimprovedsocialreproductionpace,accelerationofcapitalgoodscirculationandconsumption,driveinvestmentdemandandthefellowshipdemandexpanded.Eventuallyhaveapromotionaggregatedemandgrowth,andthustopromotefullemploymentandeconomicdevelopment.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