中国财政科学研究院考博英语历年真题及详解

目录

2001年中国财政科学研究院考博英语

真题及详解

2002年中国财政科学研究院考博英语

真题及详解

2003年中国财政科学研究院考博英语

真题及详解

2004年中国财政科学研究院考博英语

真题及详解

2005年中国财政科学研究院考博英语

真题及详解

2006年中国财政科学研究院考博英语

真题及详解

2007年中国财政科学研究院考博英语

真题及详解

2008年中国财政科学研究院考博英语

真题及详解

2009年中国财政科学研究院考博英语

真题及详解

2010年中国财政科学研究院考博英语

真题及详解

2011年中国财政科学研究院考博英语

真题及详解

2013年中国财政科学研究院考博英语

真题及详解

2015年中国财政科学研究院考博英语

真题及详解

2016年中国财政科学研究院考博真题

英语及详解

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.after

B.since

C.for

D.from

1．Itisuptothegovernmenttotackletheairpollutionproblemand______

measuresinlinewiththecouncil’ssuggestions.

A.setabout

B.workout

C.fillup

D.bringover

【答案】B

【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.nottogo

B.notgo

C.hadn’tgone

D.wouldn’tgo

【答案】B

【解析】suggest引导的宾语从句需用虚拟语气，结构为（should）

+do。

3．Peoplethroughouttheworldareeating______meatperpersonasthey

didin1950.

A.morethantwice

B.twicemuchas

C.twiceasmuch

D.twicemore

【答案】C

【解析】固定用法，倍数+asmuch/manyas表示“几倍”。

4．Inspiteofthe______economicforecasts,manufacturingoutputhasrisen

slightly.

A.gloomy

B.miserable

C.shadowy

D.obscure

【答案】A

【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,butmyfavoritetimeis

the______fromfalltowinter.

A.transmission

B.transformation

C.transition

D.transfer

【答案】C

【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______detailsthatwould

besettledlater.

A.alternate

B.trivial

C.versatile

D.preliminary

【答案】B

【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.inadequate

B.incapable

C.incompatible

D.invalid

【答案】A

【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______overthe

meetingwithgreatskill.

A.presided

B.administered

C.mastered

D.executed

【答案】A

【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.reminded

B.reminding

C.toremind

D.toberemindedof

【答案】C

【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______thecourseof

evolutionbypreservingthosetraitsbestadaptedforanorganism’ssurvival.

A.towhichdirects

B.ofwhichdirectsit

C.directsit

D.thatdirects

【答案】D

【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’sprofessionaltennisa

widelyrespectedcareer.

A.whodid

B.hasdone

C.anddoing

D.todo

【答案】B

【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“who

retiredfromthegameaftereighteenyears”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.thenovelwasreadbyhimeagerly

B.eagerlyreadthenovelinterestedhim

C.hewaseagertoreadthenovel

D.itwasveryeagerforhimtoreadthenovel

【答案】C

【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.are

B.is

C.has

D.willhave

【答案】B

【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,butIamgettingvaluable

experiencefromit.

A.accordingto

B.onthebasisof

C.intermsof

D.inthelightof

【答案】C

【解析】intermsof在…方面。accordingto根据…所说，依据。onthe

basisof以…为基础。inthelightof鉴于，考虑到某事物。

15．IamsureIcan______himintolettingusstayinthehotelforthenight.

A.speak

B.say

C.talk

D.tell

【答案】C

【解析】talksb.intodoingsth.说服某人干某事。

PartII:ReadingComprehension（15points）

I.Readthepassageandselectthebestchoiceforeachquestion.

Theconceptofpersonalchoiceinrelationtohealthbehaviorsisanimportant

one.Anestimated90percentofallillnessesmaybepreventableif

individualswouldmakesoundpersonalhealthchoicebaseduponcurrent

medicalknowledge.Weallenjoyourfreedomofchoiceanddonotliketo

seeitrestrictedwhenitiswithinthelegalandmoralboundariesofsociety.

ThestructureofAmericansocietyallowsustomakealmostallourown

personaldecisionsthatmayconcernourhealth.Ifwesodesire,wecan

smoke,drinkexcessively,refusetowearseatbelts,eatwhateverfoodswe

want,andliveacompletelysedentarylife-stylewithoutanyexercise.The

freedomtomakemuchpersonaldecisionisafundamentalaspectofour

society,althoughthewisdomofthesedecisionscanbequestioned.Personal

choicesrelativetohealthoftencauseadifficulty.Asoneexample,ateenager

mayknowthefactsrelativetosmokingcigarettesandhealthbutmaybe

pressuredbyfriendsintobelievingitisthesociallyacceptedthingtodo.

Amultitudeoffactors,bothinheritedandenvironmental,influencethe

developmentofhealth-relatedbehaviors,anditisbeyondthescopeofthis

texttodiscussallthesefactorsastheymayaffectanygivenindividual.

However,thedecisiontoadoptaparticularhealth-relatedbehaviorisusually

oneofpersonalchoice.Therearehealthychoicesandthereareunhealthy

choices.Indiscussingthemoralsofpersonalchoice,FeiesandCrapodrewa

comparison.Theysuggestthattoknowinglygiveoneselfovertoabehavior

thathasastatisticalprobabilityofshorteninglifeissimilartoattempting

suicide.Thus,forthoseindividualswhoareinterestedinpreservingboththe

qualityandquantityoflife,personalhealthchoicesshouldreflectthose

behaviorsthatareassociatedwithastatisticalprobabilityofincreasedvitality

andlongevity.

1．Theconceptofpersonalchoiceconcerninghealthisimportantbecause

______.

A.personalhealthchoiceshelpcuremostillnesses

B.ithelpsraisethelevelofourmedicalknowledge

C.itisessentialtopersonalfreedominAmericansociety

D.wrongdecisionscouldleadtopoorhealth

2．To“liveacompletelysedentarylife-style”(Line8,Paragraph1)inthe

passagemeans______.

A.to“liveaninactivelife”

B.to“liveadecentlife”

C.to“livealifewithcompletefreedom”

D.to“livealifeofvice”

3．Soundpersonalhealthchoiceisoftendifficulttomakebecause______.

A.currentmedicalknowledgeisstillinsufficient

B.therearemanyfactorsinfluencingourdecisions

C.fewpeoplearewillingtotradethequalityoflifeforthequantityoflife

D.peopleareusuallyinfluencedbythebehavioroftheirfriends

4．Toknowinglyallowoneselftopursueunhealthyhabitsiscomparedby

FriesandCrapoto______.

A.improvingthequalityofone’slife

B.limitingone’spersonalhealthchoice

C.deliberatelyendingone’slife

D.breakingtherulesofsocialbehavior

5．AccordingtoFriesandCraposoundhealthchoiceshouldbebasedon

______.

A.personaldecisions

B.society’slaws

C.statisticalevidence

D.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…attempting

suicide，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,theimportanceofformaleducationinthe

UnitedStatesincreased.Thefrontierhadmostlydisappearedandby1910

mostAmericanslivedintownsandcities.Industrializationandthe

bureaucratizationofeconomiclifecombinedwithanewemphasisupon

credentialsandexpertisetomakeschoolingincreasinglyimportantfor

economicandsocialmobility.Increasingly,too,schoolswereviewedasthe

mostimportantmeansofintegratingimmigrantsintoAmericansociety.

ThearrivalofagreatwaveofsouthernandeasternEuropeanimmigrantsat

theturnofthecenturycoincidedwithandcontributedtoanenormous

expansionofformalschooling.By1920schoolingtoagefourteenorbeyond

wascompulsoryinmoststates,andtheschoolyearwasgreatlylengthened.

Kindergartens,vacationschools,extracurricularactivities,andvocational

educationandcounselingextendedtheinfluenceofpublicschoolsoverthe

livesofstudents,manyofwhominthelargerindustrialcitieswerethe

childrenofimmigrants.Classesforadultimmigrantsweresponsoredby

publicschools,corporations,unions,Churches,settlementhouses,andother

agencies.

Reformersearlyinthetwentiethcenturysuggestedthateducationprograms

shouldsuittheneedsofspecificpopulation.Immigrantwomenwereone

suchpopulation.Schoolstriedtoeducateyoungwomensotheycouldoccupy

productiveplacesintheurbanindustrialeconomy,andoneplacemany

educatorsconsideredappropriateforwomenwasthehome.

1．Itcanbeinferredfromparagraph1thatoneimportantfactorinthe

increasingimportanceofeducationintheUnitedStateswas______.

A.thegrowingnumberofschoolsinfrontiercommunities

B.anincreaseinthenumberoftrainedteachers

C.theexpandingeconomicproblemsofschools

D.theincreasedurbanizationoftheentirecountry

2．Thephrase“coincidedwith”inline8isclosestinmeaningto______.

A.wasinfluencedby

B.happenedatthesametimeas

C.begantogrowrapidly

D.ensuredthesuccessof

3．Accordingtothepassage,oneimportantchangeinUnitedStates

educationbythe1920’swasthat______.

A.mostplacesrequiredchildrentoattendschool

B.theamountoftimespentonformaleducationwaslimited

C.newregulationswereimposedonnontraditionaleducation

D.adultsandchildrenstudiedinthesameclasses

4．Vacationschoolsandextracurricularactivitiesarementionedinlines11-

12toillustrate______.

A.alternativestoformaleducationprovidedbypublicschools

B.theimportanceofeducationchanges

C.activitiesthatcompetedtoattractnewimmigrantstotheirprograms

D.theincreasedimpactofpublicschoolsonstudents

5．Accordingtothepassage,early-twentieth-centuryeducationreformers

believedthat______.

A.differentgroupsneededdifferentkindsofeducation

B.specialprogramsshouldbesetupinfrontiercommunitiestomodernize

them

C.corporationsandotherorganizationsdamagededucationalprogress

D.morewomenshouldbeinvolvedineducationandindustry

【答案与解析】

1．D第一段指出ThefrontierhadmostlydisappearedmostAmericans

livedintownsandcities，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“theschool

yearwasgreatlylengthened”，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“extendedtheinfluenceofpublicschoolsoverthe

livesofstudents”，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“educationprogramsshouldsuittheneedsof

specificpopulation”，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,postalchargeswerepaidbythe

recipientandchargesvariedwiththedistancecarried.In1825,theUnited

StatesCongresspermittedlocalpostmasterstogiveletterstomailcarriersfor

homedelivery,butthesecarriersreceivednogovernmentsalaryandtheir

entirecompensationonwhattheywerepaidbytherecipientsofindividual

letters.

In1847theUnitedStatesPostOfficeDepartmentadoptedtheideaofa

postagestamp,whichofcoursesimplifiedthepaymentforpostalservicebut

causedgrumblingbythosewhodidnotliketoprepay.Besides,thestamp

coveredonlydeliverytothepostofficeanddidnotincludecarryingittoa

privateaddress.InPhiladelphia,forexample,withapopulationof150,000,

peoplestillhadtogotothepostofficetogettheirmail.Theconfusionand

congestionofindividualcitizenslookingfortheirletterswasitselfenoughto

discourageuseofthemail.Itisnowonderthat,duringtheyearsofthese

cumbersomearrangements,privateletter-carryingandexpressbusinesses

developed.Althoughtheiractivitieswereonlysemilegal,theythrived,and

actuallyadvertisedthatbetweenBostonandPhiladelphiatheywereahalf-

dayspeedierthanthegovernmentmail.Thegovernmentpostalservicelost

volumetoprivatecompetitionandwasnotabletohandleefficientlyeventhe

businessithad.

Finally,in1863,Congressprovidedthatthemailcarrierswhodeliveredthe

mailfromthepostofficestoprivateaddressesshouldreceiveagovernment

salary,andthatthereshouldbenoextrachargeforthatdelivery.Butthis

deliveryservicewasatfirstconfinedtocities,andfreehomedeliverybecame

amarkofurbanism.Aslateas1887,atownhadtohave10,000peopletobe

eligibleforfreehomedelivery.In1890,ofthe75millionpeopleinthe

UnitedStates,fewerthan20millionhadmaildeliveredfreetotheirdoors.

Therest,nearlythree-quartersofthepopulation,stillreceivednomailunless

theywenttotheirpostoffice.

1．Whatdoesthepassagemainlydiscuss?

A.Theincreaseduseofprivatemailservices.

B.Thedevelopmentofagovernmentpostalsystem.

C.Acomparisonofurbanandruralpostalservices.

D.Thehistoryofpostagestamps.

2．Theword“varied”inline2couldbestbereplacedby______.

A.increased

B.differed

C.returned

D.started

3．Whichofthefollowingwasseenasadisadvantageofthepostagestamp?

A.Ithadtobepurchasedbythesenderinadvance.

B.Itincreasedthecostofmaildelivery.

C.Itwasdifficulttoaffixtoletters.

D.Itwaseasytocounterfeit.

4．Theprivatepostalservicesofthenineteenthcenturyclaimedthatthey

coulddowhichofthefollowingbetterthanthegovernment?

A.Deliverahighervolumeofmail.

B.Delivermailmorecheaply.

C.Delivermailfaster.

D.Delivermailtoruralareas.

5．In1863theUnitedStatesgovernmentbeganprovidingwhichofthe

followingtomailcarriers?

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thepostagestampcausedgrumblingbythose

whodidnotliketoprepay，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-dayspeedierthanthegovernment

mail”，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themailcarriersshouldreceivea

governmentsalary，选项A正确。

PartIII:Chooseanyfoursentencesfromthefollowingandtranslatethem

intoEnglish（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,thenationaleconomykeepsquickandsound

developmentandtheintegratednationalpowerhasstrengthenedfurther.

GDPhasreached8940.4billionin2000,withanaverageincreaseof8.3%

peryear.ThetaskofGNPpercapitahasbeenaccomplishedexcessively.

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】Educationisthebasisofimprovingnationalqualityandcultivating

talents.Theeducationshouldbeorientedtothemodernizationprogram,to

theglobalperspective,andtoournation’sfuturegoals.Toacertaindegree,it

candevelopinadvancethusservingthenationaleconomyandsocial

development.

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-enterpriseswillberestructuredto

limitedliabilitycorporationsorjoint-stocklimitedcompaniesbycominginto

themarket,Sino-foreignjoint-venture,andmutualsharing.

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】TheissuingandcarryingoutofAccountingrulesforlimited

liabilitycorporationandtheothereightspecificaccountingprinciplesareof

greatimportancetotheenhancementofthereliabilityofthejoint-stock

limitedcompanies’accountinginformationandthegenuinereflectionoftheir

assetsvalue,profitsandloss.

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,Chinawillwidelyapplydigital

andnetworktechnologyintheindustrytechniquedevelopment,public

services,andadministrativemanagement,soastobettercombine

industrializationandinformatization.

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’sspaceontheRAMfortheoperationofthe

programandtherealizationofthesimulationbeforeloadingthepracticable

codedowntheROM.

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’sanimportantmeasureforthecentralgovernmenttoincreasethe

financialsupportandtoimplementpreferentialtaxpolicysoastoshortenthe

economicgapbetweenthewestregionsandthecoastalareacities.

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,ifonlytheeconomykeeprapidincreaseandthe

economicefficiencykeeponrising,thesolventabilityofthefinanceis

guaranteed.Atthesametime,weshouldtakeactivemeasurestoguardand

preventfinancialrisks.

PartIV:Writing（26points）

Youhavegotaninvitationofaninternationalacademicconferencein

London.

Writealetterinformingthesecretaryoftheconferenceofficethatyouwill

attendtheconference,presentingthetopicandabriefsummaryofyour

speechintheconference,andinquiringaboutthesituationthereasregards

accommodation,feesandtransportation.

Youshouldwriteatleast180words.

Beginyourletterasfollows:

Dear________,

【参考范文】

PartV:Chooseanytwopassagesfromthefollowingandtranslatetheminto

Chinese.（20points）

Passage1

Likeanyscience,economicsisconcernedwiththeexplanationandprediction

ofobservedphenomena.Why,forexample,dofirmstendtohireorlayoff

workerswhenthepricesofrawmaterialsneededintheproductionprocess

change?Howmanyworkersarelikelytobehiredorlaidoffbyafirmoran

industryifthepriceofrawmaterialsincreasesby,say,10percent?

Ineconomics,asinothersciences,explanationandpredictionarebasedon

theories.Theoriesaredevelopedtoexplainobservedphenomenaintermsof

asetofbasicrulesandassumptions.Thetheoryofthefirm,forexample,

beginswithasimpleassumption-firmstrytomaximizetheirprofits.The

theoryusesthisassumptiontoexplainhowfirmschoosetheamountsof

labor,capital,andrawmaterialsthattheyuseforproduction,aswellasthe

amountofoutputtheyproduce.Italsoexplainshowthesechoicesdependon

thepricesofinputs,suchaslabor,capital,andrawmaterials,aswellasthe

pricethefirmcanreceiveforitsoutput.

Economictheoriesarealsothebasisformakingpredictions.Thus,thetheory

ofthefirmtellsuswhetherafirm’soutputlevelwillincreaseordecreasein

responsetoanincreaseinwageratesoradecreaseinthepriceofraw

materials.Withtheapplicationofstatisticalandeconomictechniques,

theoriescanbeusedtoconstructmodels,fromwhichquantitativepredictions

canbemade.Amodelisamathematicalrepresentation,basedoneconomic

theory,ofafirm,amarket,orsomeotherentity.Forexample,wemight

developamodelofaparticularfirmanduseittopredictbyhowmuchthe

firm’soutputlevelwillchangeasaresultof,say,a10percentdropinthe

priceofrawmaterials.

Notheory,whetheritbeineconomics,physics,oranyotherscience,is

perfectlycorrect.Theusefulnessandvalidityofatheorydependonwhether

itsucceedsinexplainingandpredictingthesetofphenomenathatitis

intendedtoexplainandpredict.Consistentwiththisgoal,theoriesare

continuallytestedagainstobservation.Asaresultofthistesting,theoriesare

oftenmodifiedorrefinedandoccasionallyevendiscarded.Theprocessof

testingandrefiningtheoriesiscentraltothedevelopmentofeconomicsasa

science.

【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。

Passage2

Corporatehedging(套头交易)activityshouldbeaboutriskmanagement.It

shouldnotbeanopportunityforearningsmanagement,whichbecamethe

publicperceptionwhencertaincasesofstaggeringlossesinvolving

derivativesmadethenewssomeyearsago.Aftersixyearsofextensive

researchanddeliberationandtoachieveitsobjectiveofmeasuringall

financialassetsandliabilitiesatfairvalue,theFASBissuedStatementno.

133,AccountingforDerivativeInstrumentsandHedgingActivitiesinJune

1998.Statementno.133isoneofthemostcomplexFASBstandards,andthe

boardcreatedtheDerivativesImplementationGroup(DIG)toassistin

resolvingimplementationquestionscompaniesraisedinadvanceofthe

standard’seffectivedate.Thenewaccountingstandardiseffectiveforfiscal

yearsbeginningafterJune15,2000(January1,2001,forcompanieswith

calendar-yearfiscalyears.)

Statementno.133establishesaccountingandreportingstandardsfor

derivativeinstrumentsandhedgingactivities.Thestandardrequiresthatall

derivatives,withcertainexceptions,berecordedattheirfairvalueaseither

anassetoraliability,andchangesthepreviousaccountingdefinitionofa

derivativeinstrument,whichfocusedonfreestandingcontractssuchas

optionsandforwards.Hedgingtransactionswillbemoretransparentin

financialstatement.Inadditiontoembeddedderivatives,underStatementno.

133thefollowingitemsareeligiblefortreatmentasderivatives:commodity

contracts,certainloancommitments,someequitywarrantsandoptionson

privatecompanies.Themostimportantexceptiontothedefinitionofa

derivativeisthenormalpurchaseandsalecontractdoneintheordinary

courseofbusinesswithprobablephysicaldelivery.

【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。

Passage3

Contemporarypublicexpendituremanagement(PEM)isinterestedinthe

processofbudgetingprimarilybecauseproceduralrulesstronglyinfluence

expenditureoutcomes.PEMtakesthepositionthattheserulesaffectthree

importantoutcomes:thetotalamountspent,thecompositionofexpenditure,

andtheefficiencyofgovernmentoperations.PEMseeksproceduresthat

increasetheprobabilityofachievingpreferredoutcomes.Thekeyaspectsof

budgetingaffectingexpenditureoutcomesareinstitutionalarrangements,the

typesofinformationavailableformakingandenforcingexpenditure

decisions,theincentivesprovidedspendersandcontrollerstobehaveinways

thatpromotedesiredoutcomes,theissuanceandimplementationof

substantivebudgetrules.TheseelementsofPEMareappliedtothethree

basicobjectivesofmodernpublicexpendituremanagement:tostrengthen

aggregatefiscaldiscipline,toallocatepublicresourcesinaccordwith

strategicpriorities,andtopromotetheefficientprovisionofservices.

Fiscaldisciplinerequireseffectivecontrolofbudgetaggregates:totalrevenue

andspendingandthebalancebetweenthesetotals.Whenaggregatecontrolis

effective,theseoutcomesaredisciplined;theyresultfromexplicit,enforced

decisionsontheaggregatesbygovernment.Theyarenotmerelythesumof

powerfuldemandsonthebudget.PEMalsoseeksallocativeefficiency.

Allocativeefficiencydependsonthecapacitytoshiftresourcesfromold

programstonewonesandfromlesstomoreproductiveuses,in

correspondencewithchangingpublicpolicyobjectives.Finally,PEMseeks

efficiencyinadministrativeoperations,theprogressivereduction,through

productivitygains,intherunningcostofgovernmentagenciesandintheunit

costofservices.

【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信息种类，在消费者和负责

人行为能促使预期结果实现的条件下，他们的动机，以及大量预算规则

的制定和实施。现代公共费用管理机构的这些原理被应用到现代公共费

用管理的三个基本目标中，它们分别是：增强集体财政纪律，根据战略

优先权分配公共资源和促进服务的有效提供。

财政纪律要求对预算总量的有效控制：总收入和总支出以及这些总量之

间的平衡。当总量控制非常有效时，这些结果就会被管制；它们产生在

政府对总量的明确而强制决定的基础上。它们不仅仅是关于预算的权力

要求总量。现代公共费用管理机构也积极追求分配效率。分配效率取决

于从老项目向新项目，从低收益到较高收益项目转移资源的能力，它与

变化着的公众政策目标相一致。最后，现代公共费用管理机构也寻求政

府管理、通过生产力提高而逐步缩减政府机构运转费用以及单元服务花

费等方面的效率。

Passage4

Amidtherapidevolutionofwirelesstechnologiesforvoiceanddata

communications,thesystemknownasBluetoothholdsthespotlightthese

days.Bluetoothtechnologypromisesseamlesswirelessconnectionof

equipmentsuchasnotebookcomputers,personaldigitalassistants(PDAs),

printersandmobilephones.

Becauseitmustintegrateintoexistingsystems,thesizeoftheBluetooth

module,includingtheantenna,mustbesufficientlysmall.IfBluetooth

systemsaddtothesizeoftheequipment,Bluetoothitselfwilllosehalfits

advantage.Accordingly,whenengineersinstallBluetoothantennasin

notebookcomputers,theantennasmustensurestablecommunicationwithout

sacrificingtheportabilityofnotebookcomputers.

MurataManufacturingCo.Ltd.hasproposedmonopole,compactceramic

(陶瓷的)antennasusingmultiple-layeranddielectricceramictechnologies.

Thesetechnologieshavecontributedtodropsinthesizeofequipment.

However,toobtainsufficientantennape